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kekekeke · 2021年02月04日

老师，麻烦请再讲一下BASE法则？

  1. CFA I
  2. FRA

NO.PZ2016012101000101

问题如下：

White Flag, a women’s clothing manufacturer, reported salaries expense of $20 million. The beginning balance of salaries payable was $3 million, and the ending balance of salaries payable was $1 million. How much cash did the company pay in salaries?

选项：

A.

$18 million.

B.

$21 million.

C.

$22 million.

解释：

C  is correct.

Beginning salaries payable of $3 million plus salaries expense of $20 million minus ending salaries payable of $1 million equals $22 million. Alternatively, the expense of $20 million plus the $2 million decrease in salaries payable equals $22 million.

解析：所有资产负债表科目都可以用BASE法则。salaries payable期初是3，期末是1，当期新增的salaries expense是20。根据BASE法则，3+20-salaries paid=1，可以算出salaries paid=22。

这个BASE法则一直有点懵，B是beginning，E是ending，那A和S代表什么呢？谢谢！

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1 个答案

纠纠_品职答疑助手 · 2021年02月05日

嗨，从没放弃的小努力你好：


base法则

就是Begining balance + 当期增减 - 当期减少 = Ending balance.

期初3  + 当期增加20 - 当期减少（即付出去的钱）= 期末1

所以可以推出当期减少=22.


-------------------------------
努力的时光都是限量版，加油！


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