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SYc · 2024年02月29日

题目中的total assets和total liabilities是干扰项对吧？

  1. CFA I
  2. FRA

NO.PZ2023081403000052

问题如下：

Q. Purple Fleur S.A., a retailer of floral products, reported cost of goods sold for the year of USD75 million. Total assets increased by USD55 million, but inventory declined by USD6 million. Total liabilities increased by USD45 million, and accounts payable increased by USD2 million. The cash paid by the company to its suppliers is most likely closest to:

选项：

A.USD67 million. B.USD79 million. C.USD83 million.

解释：

A is correct. Cost of goods sold of USD75 million less the decrease in inventory of USD6 million equals purchases from suppliers of USD69 million. The increase in accounts payable of USD2 million means that the company paid USD67 million in cash (USD69 million minus USD2 million).

题目中的total assets和total liabilities是干扰项对吧？

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王园圆_品职助教 · 2024年03月01日

是的同学，总资产和总负债的变化和 cash paid by the company to its suppliers 这个项目没有什么必然关系的

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