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472121 · 2019年08月02日

问一道题：NO.PZ2017102901000037 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C.

解释：

cash paid to supplier= -COGS-△Inv+△AP+depreciation

请问根据公式的符号，为什么不是-27264-501-1063呢？

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1 个答案

Olive_品职助教 · 2019年08月02日

同学你好，按照你写的公式， Inv 是decrease，所以△inventory是-501，AP是increase，所以 △AP 等于1063，所以 -COGS-△Inv+△AP =-27264-（-501）+1063=-25700，负号表示流出，所以选A。加油！

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