Asker · 2020年10月29日

问一道题：NO.PZ2016012101000099

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：

$73 million.

$77 million.

$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。

这套公式的等号前面部分我都不是很看的懂，麻烦解释下，比如针对这个题目的：

Opening AP + Purchase - Closing AP = - COGS –Δinv + ΔA/P + Depreciation included in 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 AP + Purchase - Closing AP 就= -purchase = cash？？？？？

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Olive_品职助教 · 2020年10月30日

所以说截图里，右边一栏等号左右的内容，都表示左边一栏？

是的：

Cash paid to suppliers= Opening A/P + Purchase– Closing A/P，这里的cash paid加不加负号都无所谓，我们知道cash paid肯定是现金流支出。如果难以理解，那么这个式子建议用BASE法则直接写。

- Cash paid to suppliers=- COGS –Δinv + ΔA/P + Depreciation included in COGS。这里的cash paid加不加正负号也无所谓，如果想算出一个正数，等式右边不加负号即可，算出来的正数我们也知道是现金流流出。如果想要用负号表示流出，那么就前面就都加一个负号。

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Olive_品职助教 · 2020年10月29日

嗨，从没放弃的小努力你好：

purchase是指当期采购额。cash是指采购额里面真正付现金的部分，也就是cash paid to suppliers。

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努力的时光都是限量版，加油！

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问一道题：NO.PZ2016012101000099

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