NO.PZ2018062004000098
问题如下:
Company A reported revenue of $80 million, net income of $45 million. What’s the amount of cash received from customers if accounts receivable increased by $5 million and accounts payable decreased by $1 million?
选项:
A.$75 million.
B.$86 million.
C.$74 million.
解释:
A is correct. cash received from customers=revenue- increase in accounts receivable=80-5=75. The change in accounts payable does not affect the cash received from customers, it affects the cash paid to suppliers.
为啥应付不考虑呢