问题如下：
Green Glory Corp., a garden supply wholesaler, reported cost of goods sold for the year of $80 million. Total assets increased by $55 million, including an increase of $5 million in inventory. Total liabilities increased by $45 million, including an increase of $2 million in accounts payable. The cash paid by the company to its suppliers is most likely closest to:
选项：
A.$73 million.
B.$77 million.
C.$83 million.
解释：
C is correct.
Cost of goods sold of $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 that the company paid $83 million in cash ($85 million minus $2 million) to its suppliers.
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=－80－5+2=－83，负号代表是流出，所以付给供应商的钱是83块。
A/P是用+吗?这里为什么会是流入可以再解释一下吗?
