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Asker · 2020年10月29日

问一道题:NO.PZ2017102901000034

问题如下:

Mabel Corporation (MC) reported accounts receivable of $66 million at the end of its second fiscal quarter. MC had revenues of $72 million for its third fiscal quarter and reported accounts receivable of $55 million at the end of its third fiscal quarter. Based on this information, the amount of cash MC collected from customers during the third fiscal quarter is:

选项:

A.

$61 million.

B.

$72 million.

C.

$83 million.

解释:

C is correct.

The amount of cash collected from customers during the quarter is equal to beginning accounts receivable plus revenues minus ending accounts receivable: $66 million + $72 million – $55 million = $83 million. A reduction in accounts receivable indicates that cash collected during the quarter was greater than revenue on an accrual basis.

这里的 revenue 又不等于 net income,为啥可以直接拿来减 delta AR 呢?

1 个答案
已采纳答案

Olive_品职助教 · 2020年10月29日

嗨,爱思考的PZer你好:


同学请看这个问答:

https://class.pzacademy.com/qa/51030

公式里没有用到NI。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!