问题如下:
Company B reported COGS of $75 million. During the year, inventory decreased $12 million and accounts payable increased $8 million. What’s the amount of cash paid to suppliers?
选项:
A.$55 million.
B.$79 million.
C.$95 million.
解释:
A is correct. -Cash paid to suppliers= -COGS-△Inv+△AP= -75-(-12)+(8)= -55. Note that the negative sign only means cash outflows.
为什么要减去inventory?