问一道题：NO.PZ2018062004000100 [ CFA I ]

NO.PZ2018062004000100 问题如下 Company B reporteCOGS of $75 million. ring the year, inventory crease$12 million anaccounts payable increase$8 million. What’s the amount of cash paito suppliers? A.$55 million. B.$79 million. C.$95 million. A is correct. -Cash paito suppliers= -COGS-△Inv+△AP= -75-(-12)+(8)= -55. Note ththe negative sign only means cash outflows. 根据BASE法则，Opening inventory + Purchase - COGS = Enng inventory, 算出来的Purchase = 87 million，然后代入Cash pai= - Purchase + Account payble change = -87 + 8 = -79 million，请问错在哪里？

NO.PZ2018062004000100 问题如下 Company B reporteCOGS of $75 million. ring the year, inventory crease$12 million anaccounts payable increase$8 million. What’s the amount of cash paito suppliers? A.$55 million. B.$79 million. C.$95 million. A is correct. -Cash paito suppliers= -COGS-△Inv+△AP= -75-(-12)+(8)= -55. Note ththe negative sign only means cash outflows. 这个题目说的是存货减少，但Δinventory 是表示存货增加，所以这里的Δinventory就是-12对吧，是这样逻辑理解吗？

为什么要减去inventory？

我看到的明明55是B…