问一道题：NO.PZ2016012101000099 [ CFA I ]

NO.PZ2016012101000099 问题如下 Green Glory Corp., a garn supply wholesaler, reportecost of goo solfor the yeof $80 million. Totassets increase$55 million, inclung increase of $5 million in inventory. Totliabilities increase$45 million, inclung increase of $2 million in accounts payable. The cash paithe company to its suppliers is most likely closest to: A.$73 million. B.$77 million. C.$83 million. is correct.Cost of goo solof $80 million plus the increase in inventory of $5 million equals purchases from suppliers of $85 million. The increase in accounts payable of $2 million means ththe company pai$83 million in cash ($85 million minus $2 million) to its suppliers.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=－80－5 + 2 =－83，负号代表是流出，所以付给供应商的钱是83块。 如果preciation是单独给一个数，有可能么，如果有，应该咋处理呢？

这套公式的等号前面部分我都不是很看的懂，麻烦下，比如针对这个题目的 Opening + Purchase - Closing = - COGS –Δinv + ΔA/P + preciation incluin COGS 等号右边我看懂了，就是何老师强化串讲里板书上写的公式如下图，但是等号左边是个啥？下图等号左边是 cash 啊，或者 -purchase 难道这个 ppt 矛盾了？意思是 Opening + Purchase - Closing 就= -purchase = cash？？？？？

A/P是用+吗?这里为什么会是流入可以再一下吗?

    老师您好想问一下，如果这里面有预收unearnerevenue，是不是在后面也要加上。

理不清这题的关系，有没有什么公式帮助解题？