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123 · 2025年02月11日

还是没理解为什么应付账款，在本题中是-2。

  1. CFA I
  2. FRA

NO.PZ2023081403000052

问题如下：

Q. Purple Fleur S.A., a retailer of floral products, reported cost of goods sold for the year of USD75 million. Total assets increased by USD55 million, but inventory declined by USD6 million. Total liabilities increased by USD45 million, and accounts payable increased by USD2 million. The cash paid by the company to its suppliers is most likely closest to:

选项：

A.USD67 million.

B.USD79 million.

C.USD83 million.

解释：

A is correct. Cost of goods sold of USD75 million less the decrease in inventory of USD6 million equals purchases from suppliers of USD69 million. The increase in accounts payable of USD2 million means that the company paid USD67 million in cash (USD69 million minus USD2 million).

按照公式，付给供应商的钱=-cogs-存货差➕应付账款的差额 才是。

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1 个答案

王园圆_品职助教 · 2025年02月11日

同学你好，注意，付给供应商的钱是一种现金流出，所以讲义上的公式其实最前面是有一个负号的（请看讲义截图）

所以按照讲义截图，应该是 - cash paid to suppliers = -COGS - Δinventory + ΔAP = - 75 -（-6）+ 2 = -67

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