No.PZ2021050901000033 (选择题)
来源:
An analyst gathered the following information from a company's 2010 financial statements (in $ millions):
Based only on the information above, the company's 2010 statement of cash flows in the direct format would include amounts (in $ millions) for cash received from customers and cash paid to suppliers, respectively, that are closest to:
您的回答A, 正确答案是: C
cash received from customers
cash paid to suppliers
A
不正确249.7
169.7
B
259.5
174.5
C
259.5
182.1
数据统计(全部)
做对次数: 245
做错次数: 298
正确率: 45.12%
数据统计(个人)
做对次数: 0
做错次数: 0
正确率: 0%
解析
Solution：C.
Cash received from customers = Sales + Decrease in accounts receivable = 254.6 + 4.9 = 259.5. Cash paid to suppliers = Cost of goods sold + Increase in inventory - Increase in accounts payable = 175.9 +8.8 - 2.6 = 182.1.
考点：FSA- Understanding The CF/S - CFO Calculation
