开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

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。

 


-------------------------------
加油吧,让我们一起遇见更好的自己!


  • 1

    回答
  • 0

    关注
  • 511

    浏览
相关问题

NO.PZ2017102901000037问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700.B.$26,702.C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 为什么不用加上preciation

2023-05-06 21:12 2 · 回答

NO.PZ2017102901000037问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700.B.$26,702.C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. prepaiexpense为什么不算在内呢

2023-02-13 22:23 2 · 回答

NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 如题

2023-01-30 20:02 1 · 回答

NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 怎么答案是A,应该是B吧,=-COGS-δInv.+δA/P才对啊那应该是=-27264-(-501)+1063.怎么老是这种数学错误啊

2022-10-26 16:32 1 · 回答

NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. preciation expenses 在这道题中为何不用考虑呢

2022-08-13 17:10 2 · 回答