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闫旭 · 2022年01月06日

prepaid expense不用管吗

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.

为啥不是27264—501+6—1063 prepaid expense不是预付出去的款项么?不是很懂,谢谢
1 个答案

lynn_品职助教 · 2022年01月07日

嗨,爱思考的PZer你好:


prepaid expense 算在operating expense里面,它不影响支付给供应商的钱,所以不用考虑呢。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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