为什么salaries expense是+20，salaries pay是负号？这两个不都是outflow吗？
问题如下图：
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2019年07月29日
同学你好，对于企业来说salary expense不一定全部都支付了，假设全都没支付，那么就没有现金流流出，就对于salaries payable这个科目来说就是增加了20，但是我们现在要计算有多少salaries paid，也就是说企业并不是全都欠着的，我们要计算的就是要支付的这部分的金额，对于salary payable这个科目来说，salaries paid会减少这个科目的金额，因此是负号。使用BASE法则的时候，正负号是站在资产负债表这个科目的角度看的，如果会增加这个科目的金额，那么就是+号，如果会减少这个科目的金额，就是-号。加油！
NO.PZ2016012101000101 问题如下 White Flag, a women’s clothing manufacturer, reportesalaries expense of $20 million. The beginning balanof salaries payable w$3 million, anthe enng balanof salaries payable w$1 million. How mucash the company pin salaries? A.$18 million. B.$21 million. C.$22 million. is correct.Beginning salaries payable of $3 million plus salaries expense of $20 million minus enng salaries payable of $1 million equals $22 million. Alternatively, the expense of $20 million plus the $2 million crease in salaries payable equals $22 million.解析所有资产负债表科目都可以用BASE法则。salaries payable期初是3，期末是1，当期新增的salaries expense是20。根据BASE法则，3+20-salaries pai1，可以算出salaries pai22。 请问-20+（3-1）这个算法有什么问题。我绕进去了 完全想不明白
NO.PZ2016012101000101 问题如下 White Flag, a women’s clothing manufacturer, reportesalaries expense of $20 million. The beginning balanof salaries payable w$3 million, anthe enng balanof salaries payable w$1 million. How mucash the company pin salaries? A.$18 million. B.$21 million. C.$22 million. is correct.Beginning salaries payable of $3 million plus salaries expense of $20 million minus enng salaries payable of $1 million equals $22 million. Alternatively, the expense of $20 million plus the $2 million crease in salaries payable equals $22 million.解析所有资产负债表科目都可以用BASE法则。salaries payable期初是3，期末是1，当期新增的salaries expense是20。根据BASE法则，3+20-salaries pai1，可以算出salaries pai22。 答案的3+20-salaries pai1，我明白。但是我自己的“应付工资期末3=应付工资期初1-发了的+新增应付20，所以发了的=-18.”好像也没错啊，，，绕不出来了。
NO.PZ2016012101000101问题如下White Flag, a women’s clothing manufacturer, reportesalaries expense of $20 million. The beginning balanof salaries payable w$3 million, anthe enng balanof salaries payable w$1 million. How mucash the company pin salaries? A.$18 million. B.$21 million. C.$22 million. is correct.Beginning salaries payable of $3 million plus salaries expense of $20 million minus enng salaries payable of $1 million equals $22 million. Alternatively, the expense of $20 million plus the $2 million crease in salaries payable equals $22 million.解析所有资产负债表科目都可以用BASE法则。salaries payable期初是3，期末是1，当期新增的salaries expense是20。根据BASE法则，3+20-salaries pai1，可以算出salaries pai22。如题
NO.PZ2016012101000101 $21 million. $22 million. C is correct. Beginning salaries payable of $3 million plus salaries expense of $20 million minus enng salaries payable of $1 million equals $22 million. Alternatively, the expense of $20 million plus the $2 million crease in salaries payable equals $22 million. 解析所有资产负债表科目都可以用BASE法则。salaries payable期初是3，期末是1，当期新增的salaries expense是20。根据BASE法则，3+20-salaries pai1，可以算出salaries pai22。E=B+A-S年末应付工资=年初应付工资+没付的-已付的这个逻辑有什么不对么？
NO.PZ2016012101000101 $21 million. $22 million. C is correct. Beginning salaries payable of $3 million plus salaries expense of $20 million minus enng salaries payable of $1 million equals $22 million. Alternatively, the expense of $20 million plus the $2 million crease in salaries payable equals $22 million. 解析所有资产负债表科目都可以用BASE法则。salaries payable期初是3，期末是1，当期新增的salaries expense是20。根据BASE法则，3+20-salaries pai1，可以算出salaries pai22。老师 这题为什么用base法则？还有其他公式能解决这道题么？