NO.PZ2016012101000100
问题如下：
Purple Fleur S.A., a retailer of floral products, reported cost of goods sold for the year of $75 million. Total assets increased by $55 million, but inventory declined by $6 million. Total liabilities increased by $45 million, and accounts payable increased by $2 million.The cash paid by the company to its suppliers is most likely closest to:
选项：
A. $67 million.
B. $79 million.
C. $83 million.
解释：
A is correct.
Cost of goods sold of $75 million less the decrease in inventory of $6 million equals purchases from suppliers of $69 million. The increase in accounts payable of $2 million means that the company paid $67 million in cash ($69 million minus $2 million).
解析：考点是直接法下cash paid to suppliers的计算。由于是现金流的流出所以我们都在前面加一个负号，- Cash paid to suppliers= - COGS –Δinv + ΔA/P + Depreciation included in COGS，本题没有Depreciation included in COGS，所以- Cash paid to suppliers= - COGS –Δinv + ΔA/P=－75－（-6）+2=－67，负号代表是流出，所以付给供应商的钱是67块。
把数值带入公式这里都没有疑问。只是题目中说存货下降了6，如果存货的成本不变，就说明不仅今年的purchase都卖完了，还消耗了去年的存货？如果问题严格限定为今年向供应商支付的现金流是多少？是不是带入公式的时候就用不考虑“-△inv”这一项了？
