NO.PZ2016012101000103
问题如下：
Golden Cumulus Corp., a commodities trading company, reported interest expense of $19 million and taxes of $6 million. Interest payable increased by $3 million, and taxes payable decreased by $4 million over the period. How much cash did the company pay for interest and taxes?
选项：
A.
$22 million for interest and $10 million for taxes.
B.
$16 million for interest and $2 million for taxes.
C.
$16 million for interest and $10 million for taxes.
解释：
C is correct.
Interest expense of $19 million less the increase in interest payable of $3 million equals interest paid of $16 million. Tax expense of $6 million plus the decrease in taxes payable of $4 million equals taxes paid of $10 million.
解析：直接代公式即可，都是现金流的流出所以我们都加上负号。- Interests paid= = - interest expense + ΔInterest payables= -19+3= -16。- Tax paid= - income tax expense + Δtax payables= -6+（-4）= -10。
这里tax是6million是在I/S表里吗？那这里的6million没有包括tax payable减少的部分吗？损益表报告了一整年的tax，那tax payable减少的部分不算在里面吗
