问题如下:
The following information is extracted from Sweetfall Incorporated’s financial statements.
The amount of cash Sweetfall Inc. paid to suppliers is:
选项:
A.$25,700.
B.$26,702.
C.$27,826
解释:
A is correct.
The amount of cash paid to suppliers is calculated as follows:
= Cost of goods sold – Decrease in inventory – Increase in accounts payable
= $27,264 – $501 – $1,063
= $25,700.
我不是很懂这个公式,期初AP+ 当期的采购purchase-当期cash paid to suppliers=期末AP ①
这里的-当期cash paid to suppliers在截图里,不是现实在左边的方格里么?
我的理解是 :
左边格子=右边格子
左边格子是: - cash paid to suppliers
右边格子是:期初AP + 当期的采购purchase - 期末AP
所以这两个相等,退不出你助教写的公式①啊?