2個回答
Irene助教
2017-08-15 10:01
該回答已被題主采納
同學你好
本題考察直接法計算CFO。
Cash received from customers = Sales + The decrease in accounts receivable = 254.6 + 4.9 = 259.5.
Cash paid to suppliers = Cost of goods sold + The increase in inventory - Increase in accounts payable = 175.9 + 8.8 – 2.6 = 182.1.
Sinny助教
2017-08-15 10:02
該回答已被題主采納
同學你好,cash received from customer=sales+ receivable的減少或者-receivable的增加,因此=254.6+4.9=259.5.cash paid to supplier= COGS+ increase in inventory-increase in accounts payable或者+accounts payable的減少=175.9+8.8-2.6=182.1
