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Serena · 2021年05月22日

Depreciation included in COGS 和题目中Depreciation expense 有什么关系和区别

  1. CFA I
  2. FRA

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.

Depreciation included in COGS 和题目中Depreciation expense 有什么关系和区别？公式中是有Depreciation 这一项的，怎么从表中可以看出是不需要加的？


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1 个答案

纠纠_品职答疑助手 · 2021年05月23日

嗨，从没放弃的小努力你好：


Depreciation included in COGS一般是我们生产线，生产机器折旧的成本做COGS记在了成本中，没有提到可能就没有。

如果没有加“included in COGS”这几个字，就说Deperiation我们一般认为是办公室的桌椅啊，家具啊，电脑打印机，装修这种和生产无关的东西折旧产生的费用。

Depreciation included in COGS 在报表的位置是包含在COGS里面。而Deperiation是作为Expense记在当期的费用中。


如果用间接法计算CFO的时候depreciation要加上。如果在计算给供应商的现金流的这部分depreciation 不要加上。

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