问题如下:
According to the financial statements of Company A above, what's the amount of cash paid to suppliers in 2017?
选项:
A.$14869.
B.$15131.
C.$17329.
解释:
A is correct.
-Cash paid to suppliers= -COGS-△Inv+△AP= -16230-(-131)+1230 = -$14869. Note that the negative sign only means cash outflows.
这里的depreciation不用考虑吗?还是说它未指明是属于COGS的D&A?