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...
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...
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...
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...
Cash paid to suppliers 302,800 Discounts allowed 1,400 Discounts received 2,960 Contra between payables and receivables ledgers 2,000 Trade receivables, 30 June 20X6 181,000 Trade payables, 30 June 20X6 84,000 What figure should appear for purchases in Annie’s income statement for the year...
aOur direct economic transactions during the year included $112 billion net revenue, purchases from suppliers worldwide, compensation and benefits to approximately 317,500 employees globally, $1.391 billion net cash income taxes paid, and $2.6 billion returned to shareholders in the form of dividends...
So, X-Widget has to carry a $10,500 Accrued Expense - $12,500 in commission deducted from net income minus $2,000 of cash that was paid to the sales associate. That is, $12,500 affected net income, but only $2,000 affected cash, leaving a balance of $10,500.这就是10,500美元...
公式:各项损益表经营性项目+/- 资产负债表项目变化 1) Cash received from customers = Revenue ………Accrual basis –Receivable increase + Receivable decrease + Increase in unearned revenue –Decrease in unearned revenue 2) Cash paid to suppliers = Cost of goods...
公式:各项损益表经营性项目+/- 资产负债表项目变化 1) Cash received from customers = Revenue ………Accrual basis –Receivable increase + Receivable decrease + Increase in unearned revenue –Decrease in unearned revenue 2) Cash paid to suppliers = Cost of goods...