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飞不动的小仙女 · 2021年10月24日

为什么salaries expense 是addition不是subtraction？

  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。

E=B+A-S 年末应付工资=年初应付工资+没付的-已付的 这个逻辑有什么不对么？
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1 个答案

Kiko_品职助教 · 2021年10月24日

嗨，努力学习的PZer你好：


这个逻辑没问题啊。salary expense是没付的啊。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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