NO.PZ2023081403000056
问题如下：
Q. The information in Exhibit 1 is extracted from Sweetfall Incorporated’s financial statements.Exhibit 1:
Sweetfall Inc.
The amount of cash Sweetfall Inc. paid to suppliers is:
选项：
A.USD25,700. B.USD26,702. C.USD27,826.解释：
A is correct. The amount of cash paid to suppliers is calculated as follows:
= Cost of goods sold – Decrease in inventory – Increase in accounts payable= USD27,264 – USD501 – USD1,063= USD25,700.delta inv = -501? 因为题目说decrease 不是吗？ 然后formula 里 inv 是要被减， 那不应该是负负得正 变成+ 吗？
同样的 account payable 是 + 因为未来才要给钱，那么为什么是减呢？
