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徐威廉 · 2019年08月22日

问一道题:NO.PZ2016012101000101

问题如下图:

    

选项:

A.

B.

C.

解释:


按照CFO计算间接法中的cash paid to supplier方法-cash=-inv-cogs+ap+D&A怎么做?

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已采纳答案

Olive_品职助教 · 2019年08月23日

同学你好,这道题根据题目信息没法用间接法,给的条件不够。你说的cash  paid to supplier的公式是直接法,但是公式写的不太对,应该是= - COGS –Δinv + ΔA/P + Depreciation included in COGS,但是这道题让算的并不是cash paid to suppliers,这道题让算的是salaries paid,也就是Cash paid to employees,应该用的公式是-Cash paid to employees=Opening wage payables + wage expense – Closing wage payables

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