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醉清风 · 2020年03月17日

问一道题：NO.PZ2018062004000098

  1. CFA I
  2. FRA

问题如下：

Company A reported revenue of $80 million, net income of $45 million. What’s the amount of cash received from customers if accounts receivable increased by $5 million and accounts payable decreased by $1 million?

选项：

A.

$75 million.

B.

$86 million.

C.

$74 million.

解释：

A is correct. cash received from customers=revenue- increase in accounts receivable=80-5=75. The change in accounts payable does not affect the cash received from customers, it affects the cash paid to suppliers.

公式不是net sale - AC的变化量吗？

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已采纳答案

纠纠_品职答疑助手 · 2020年03月17日

同学你好：

你说的公式是对的：

Cash received from customers = Opening A/R + net sales –Closing A/R=Net sales-ΔA/R

A/R增加了5million

revenue也就是这里的net sales 80

所以答案为80-5 = 75

加油！ 

 

纠纠_品职答疑助手 · 2020年04月15日

是的

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