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沐沐的方盒 · 2022年03月27日

BASE法则中A和S的英文是什么？方便理解，谢谢。

  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。

如题

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Kiko_品职助教 · 2022年03月28日

嗨，爱思考的PZer你好：


A代表additional,也就是增加的部分,S是substraction,就是减少的部分

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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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NO.PZ2016012101000101 问题如下 White Flag, a women’s clothing manufacturer, reportesalaries expense of $20 million. The beginning balanof salaries payable w$3 million, anthe enng balanof salaries payable w$1 million. How mucash the company pin salaries? A.$18 million. B.$21 million. C.$22 million. is correct.Beginning salaries payable of $3 million plus salaries expense of $20 million minus enng salaries payable of $1 million equals $22 million. Alternatively, the expense of $20 million plus the $2 million crease 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 pai1，可以算出salaries pai22。 请问-20+（3-1）这个算法有什么问题。我绕进去了 完全想不明白

2023-01-18 06:08 3 · 回答

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2022-11-16 22:24 1 · 回答

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2021-10-24 09:05 1 · 回答

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2021-08-18 11:29 1 · 回答