开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

DDup · 2022年02月23日

为什么这一题不考虑预付款

  1. CFA I
  2. FRA

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.

如上，为什么这一题不考虑预付款

添加评论
2 个答案
已采纳答案

Kiko_品职助教 · 2022年02月24日

嗨，爱思考的PZer你好：


你说的是prepaid expense吗。prepaid expense一般指预先支付的水电费这一类operating expense，所以在计算 operating expenses paid 中才会用到，它不影响支付给供应商的钱。 

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

king · 2022年05月02日

prepaid expense是指房租这种吧，水电煤是accrued expense.

Kiko_品职助教 · 2022年05月03日

嗨，努力学习的PZer你好：


嗯嗯，你说的有道理，其实水电费更多的是先使用，后缴费，所以更多的时候属于accrued expense，在这里这个prepaid expenses是想说明，他是提前支付的公司期间费用，跟支付给供应商的钱没有关系，按照你的理解，指的房租也没有问题。

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

  • 2

    回答

  • 0

    关注

  • 349

    浏览
相关问题

NO.PZ2017102901000037问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700.B.$26,702.C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 为什么不用加上preciation

2023-05-06 21:12 2 · 回答

NO.PZ2017102901000037问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700.B.$26,702.C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. prepaiexpense为什么不算在内呢

2023-02-13 22:23 2 · 回答

NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 如题

2023-01-30 20:02 1 · 回答

NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. 怎么答案是A，应该是B吧，=-COGS-δInv.+δA/P才对啊那应该是=-27264-（-501）+1063.怎么老是这种数学错误啊

2022-10-26 16:32 1 · 回答

NO.PZ2017102901000037 问题如下 The following information is extractefrom Sweetfall Incorporates financistatements.The amount of cash Sweetfall Inpaito suppliers is: A.$25,700. B.$26,702. C.$27,826 A is correct. The amount of cash paito suppliers is calculatefollows:= Cost of goo sol– crease in inventory – Increase in accounts payable= $27,264 – $501 – $1,063= $25,700. preciation expenses 在这道题中为何不用考虑呢

2022-08-13 17:10 2 · 回答