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老孔 · 2021年08月18日

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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。

老师 这题为什么用base法则？还有其他公式能解决这道题么？
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1 个答案

Kiko_品职助教 · 2021年08月18日

嗨，爱思考的PZer你好：


这个题目题干给出来的begining salary…ending salary…这时候就可以联想到题目想要考察我们base法则。原理也是这个。暂时没有别的公式解这道题。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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