直接法计算cash paid to suppliersCFA I FRA =-销售成本-Δ存货+Δ应付账款+折旧与摊 其中销售成本不明白,难道销售成本不应该是在用于计算销售商品收到的现金中吗?添加评论 0 0 花儿。 · 2024年12月19日 我好像明白了,这个销售成本其实是不是就是COGS。如果说成COGS,就突然make sense了1 个答案 王...
The following financial data are available for a company:Cash paid to suppliers (? thousands) in 2011 is closest to:A:300.B:700.C:900. 正确答案:B 分享到: 答案解析: 暂无解析 统计:共计1人答过,平均正确率100% 问题:进入高顿部落发帖帮助 相似题型 热门网课更多>> 论坛精华更多>> 题库AP...
e.g. cash received from customer, cash paid to suppliers and employees ● Noncash items do not appear e.g. Depreciation, amortization, depletion, equity method income ●Reconciliation of NI to CFOisrequiredas a separate schedule under U.S. GAAP. 要点二: Major CFO items calculation 公式:各项...
e.g. cash received from customer, cash paid to suppliers and employees ● Noncash items do not appear e.g. Depreciation, amortization, depletion, equity method income ●Reconciliation of NI to CFOisrequiredas a separate schedule under U.S. GAAP. 要点二: Major CFO items calculation 公式:各项...
2) Cash paid to suppliers = Cost of goods sold………Accrual basis + Inventory increase - Inventory decrease - AP increase + AP decrease 3) Cash paid to employees = Salaries and wages payable………Accrual basis - Wages payable increase + Wages payable...
Based only on the information in Exhibit 1, the company’s operating cash flow for 2018 is closest to: 选项: A.USD6 million. B.USD10 million. C.USD14 million. 解释: A is correct. Operating cash flows = Cash received from customers – (Cash paid to suppliers + Cash paid to employees...
给供货商钱的形式:Cash paid to suppliers、△A/P <3> Cash paid to employees=Wage expense - △Wage payable 支付给员工的现金 = 工资费用 - △应付职工薪酬 工资费用:付给员工的现金,应付职工薪酬的变动值 <4> Cash paid for interests=Interest expense - △lnterest payable ...
Cash paid to suppliers: • Use cost of sales and comparative accounts payable and inventory. • Assume all purchases made on credit. • Two steps: calculate amount of purchases made during period then the amount of cash paid to suppliers for purchases. ...
Cash paid to suppliers 付给供应商的现金 期初的应付账款 + 当期采购的金额(Purchase) –付出的现金= 期末的应付账款 Purchase 是一个中间变量,但不是利润表上的会计科目,需要用下式推算出来。 tips:当存货被卖掉的时候,就会从资产负债表中的 Inventory 变成利润表中的 COGS 销货成本,所以 COGS 也就是本期...
Q5-2 ... uses the direct method ..., the cash paid to suppliers (in $ millions) will be closest to: $ millions Change in accounts payable 295 Change in inventory (792) Cost of goods sold 12,831 A. 12,334. B. 13,328. C. 12,536. 解析:选B。支付供应商的现金 = COGS + Δ存货...