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Cony静 · 2020年02月13日

问一道题:NO.PZ2016012101000100

问题如下:

Purple Fleur S.A., a retailer of floral products, reported cost of goods sold for the year of $75 million. Total assets increased by $55 million, but inventory declined by $6 million. Total liabilities increased by $45 million, and accounts payable increased by $2 million.The cash paid by the company to its suppliers is most likely closest to:

选项:

A.

$67 million.

B.

$79 million.

C.

$83 million.

解释:

A  is correct.

Cost of goods sold of $75 million less the decrease in inventory of $6 million equals purchases from suppliers of $69 million. The increase in accounts payable of $2 million means that the company paid $67 million in cash ($69 million minus $2 million).

解析:考点是直接法下cash paid to suppliers的计算。由于是现金流的流出所以我们都在前面加一个负号,- Cash paid to suppliers= - COGS –Δinv + ΔA/P + Depreciation included in COGS,本题没有Depreciation included in COGS,所以- Cash paid to suppliers= - COGS –Δinv + ΔA/P=-75-(-6)+2=-67,负号代表是流出,所以付给供应商的钱是67块。

total assets total liability的变化量是干扰信息吗?做题的时候该用怎样的思路来识别判断呢?

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Olive_品职助教 · 2020年02月14日

嗨,爱思考的PZer你好:


total assets total liability的变化量是干扰信息吗?

是的


做题的时候该用怎样的思路来识别判断呢?

这种题要把公式记牢,直接找到公式需要的信息代入计算即可。

我们公式里需要的是inventory和AP的变化量,以及COGS的金额,从题干中找相关信息即可。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!


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NO.PZ2016012101000100 问题如下 Purple Fleur S.A., a retailer of florprocts, reportecost of goo solfor the yeof $75 million. Totassets increase$55 million, but inventory cline$6 million. Totliabilities increase$45 million, anaccounts payable increase$2 million.The cash paithe company to its suppliers is most likely closest to: A.$67 million. B.$79 million. C.$83 million. is correct.Cost of goo solof $75 million less the crease in inventory of $6 million equals purchases from suppliers of $69 million. The increase in accounts payable of $2 million means ththe company pai$67 million in cash ($69 million minus $2 million).解析考点是直接法下cash paito suppliers的计算。由于是现金流的流出所以我们都在前面加一个负号,- Cash paito suppliers= - COGS –Δinv + ΔA/P + preciation incluin COGS,本题没有preciation incluin COGS,所以- Cash paito suppliers= - COGS –Δinv + ΔA/P=-75-(-6)+2=-67,负号代表是流出,所以付给供应商的钱是67块。 Inv0+purchase-COGS=Inv1带入之后purchase=69,然后再用69减去2=67如果正确的话,我为什么会正确呢如果不正确的话,这种思路错在哪里呢

2023-10-21 11:22 1 · 回答

NO.PZ2016012101000100 $79 million. $83 million. A  is correct. Cost of goo solof $75 million less the crease in inventory of $6 million equals purchases from suppliers of $69 million. The increase in accounts payable of $2 million means ththe company pai$67 million in cash ($69 million minus $2 million). 解析考点是直接法下cash paito suppliers的计算。由于是现金流的流出所以我们都在前面加一个负号,- Cash paito suppliers= - COGS –Δinv + ΔA/P + preciation incluin COGS,本题没有preciation incluin COGS,所以- Cash paito suppliers= - COGS –Δinv + ΔA/P=-75-(-6)+2=-67,负号代表是流出,所以付给供应商的钱是67块。 ​把数值带入公式这里都没有疑问。只是题目中说存货下降了6,如果存货的成本不变,就说明不仅今年的purchase都卖完了,还消耗了去年的存货?如果问题严格限定为今年向供应商支付的现金流是多少?是不是带入公式的时候就用不考虑“-△inv”这一项了?

2022-01-02 18:11 1 · 回答

这题应该是75+6-2=79吧

2018-03-29 10:50 1 · 回答