NO.PZ2016012102000074
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。
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:
您的回答B, 正确答案是: B
A
$300,000.
B
正确$356,000.
C
$364,000.
数据统计(全部)
做对次数: 4316
做错次数: 1815
正确率: 70.40%
数据统计(个人)
做对次数: 1
做错次数: 0
正确率: 100.00%
解析
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。
