公式

问题如下：

PZ company has net sales is $300,000 in 2017. If accounts receivable decreased $56,000 and accounts payable increased $9,000, inventory is increase $20,000, so cash collections were:

选项：

A.

$300,000.

B.

$356,000.

C.

$364,000.

解释：

Net sales + decreased in accounts receivable = cash collections during this year =$300,000 + $56,000 = $356,000 . The change in accounts payable does not affect cash collections. Accounts payable result from a firm's purchases from its suppliers.

考点：间接法计算CFO

收到的销售相关的现金 = Net sales + decreased in accounts receivable =$300,000 + $56,000 = $356,000

应付账款核算由公司采购引起的供应商账款，所以应付账款的变动不影响销售现金收款。