159****8143
2023-09-17 10:10老師，能把應(yīng)付賬款和庫存的BASE法則寫一下嗎？謝謝
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2023-09-17 13:09
該回答已被題主采納
同學(xué)，上午好。
1. ending inventory = beginning inventory + purchases - COGS
purchases = ending inventory - beginning inventory + COGS = △inventory + COGS
2. ending A/P = beginning A/P + purchase - cash paid to suppliers
然后，1和2可以推出cash paid to suppliers = beginning A/P - ending A/P + purchases = -△A/P + △inventory + COGS
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