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Asker · 2020年10月29日

问一道题:NO.PZ2017102901000037

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?

1 个答案
已采纳答案

Olive_品职助教 · 2020年10月30日

嗨,从没放弃的小努力你好:


我觉得我写得很清楚啦,你再看一下我的推导过程,很细了,建议你用笔,跟着写一遍~

公式①不是我推出来的,公式①是account payable这个科目的BASE法则,期初AP加上当期增加的AP,也就是当期采购的金额,再减去当期减少的AP,也就是当期归还的AP,最后等于期末的AP。这是BASE法则,不是我最终推的公式。

我最终推的公式是你截图里最后一行的公式,那个公式跟你截图框架图里的那个是一样的。

 


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