NO.PZ2018062004000100
问题如下:
Company B reported COGS of $75 million. During the year, inventory decreased $12 million and accounts payable increased $8 million. What’s the amount of cash paid to suppliers?
选项:
A.$55 million.
B.$79 million.
C.$95 million.
解释:
A is correct. -Cash paid to suppliers= -COGS-△Inv+△AP= -75-(-12)+(8)= -55. Note that the negative sign only means cash outflows.
根据BASE法则,Opening inventory + Purchase - COGS = Ending inventory, 算出来的Purchase = 87 million,然后代入Cash paid = - Purchase + Account payble change = -87 + 8 = -79 million,请问错在哪里?