Olivia.W🌸 · 2024年08月27日
NO.PZ2018062004000102
问题如下：
According to the financial statements of Company A, what's the amount of cash received from customers and cash paid to suppliers respectively in 2017(in $ millions)?
选项：
解释：
C is correct. Cash received from customers= net sales-△AR=221.6-(56.3-50.8)=216.1.
-Cash paid to suppliers= -COGS+△AP-△INV= -162.3+(25.9-13.6)-（22.6-35.7）=-136.9
付供应商的钱为什么要减去存货的变化量呢？这个不太理解
lynn_品职助教 · 2024年08月28日
嗨，从没放弃的小努力你好：
可以看一下公式的推导
期初AP+ 当期的采购purchase-当期cash paid to suppliers=期末AP ①
期初存货+当期采购purchase-当期COGS=期末存货②
根据②，可得：purchase=期末存货-期初存货+当期COGS=Δinventory+COGS③
将③带入①：
期初AP+（△inventory+COGS）-当期cash paid to suppliers=期末AP
当期cash paid to suppliers=期初AP-期末AP+△inventory+COGS=-ΔAP+Δinventory+COGS
按照老师上课讲的习惯，因为cash paid是现金流的流出，所以前面加一个负号：
- Cash paid to suppliers=- COGS –Δinv + ΔA/P
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
NO.PZ2018062004000102问题如下Accorng to the financistatements of Company what's the amount of cash receivefrom customers ancash paito suppliers respectively in 2017(in $ millions)?cash receivefrom customerscash paito suppliersA.227.1150B.216.1161.2C.216.1136.9C is correct. Cash receivefrom customers= net sales-△AR=221.6-(56.3-50.8)=216.1.-Cash paito suppliers= -COGS+△AP-△INV= -162.3+(25.9-13.6)-（22.6-35.7）=-136.9这考的是哪个知识点呀？ 麻烦讲一下谢谢
这题答案是b哦，不是c呢
付给供应商的钱计算错了吧 请再核实下
老师，cash to supplier 应该是136.9吧。
