NO.PZ2023081403000054
问题如下：
Q. An analyst gathered the information in Exhibit 1 from a company’s 2018 financial statements:
Exhibit 1:
2018 Financial Statements (US dollars, millions)
Based only on the information in Exhibit 1, the company’s 2018 statement of cash flows in the direct format would include amounts (in US dollars millions) for cash received from customers and cash paid to suppliers, respectively, that are closest to:
选项：
Cash received from customersCash paid to suppliers
249.7
169.7
259.5
174.5
259.5
182.1
解释：
C is correct. Cash received from customers = Sales + Decrease in accounts receivable = 254.6 + 4.9 = 259.5. Cash paid to suppliers = Cost of goods sold + Increase in inventory – Increase in accounts payable = 175.9 + 8.8 – 2.6 = 182.1.
