151****7200
2023-11-18 17:20A is correct. Cost of goods sold of $75 million less the decrease in inventory of $6 million equals purchases from suppliers of $69 million. 解析說COGS減去庫(kù)存的變動(dòng)，可是公式明明是COGS加上庫(kù)存不變動(dòng)量啊
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2023-11-19 18:41
該回答已被題主采納
同學(xué)，上午好。此題公式推導(dǎo)如下：
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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追問
是啊;但是解析說是COGS減去庫(kù)存變化量,說錯(cuò)了吧
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追答
上午好。解析里對(duì)cash paid to supplier帶負(fù)號(hào)了。-支付給供貨商的資金=-COGS＋應(yīng)付賬款變化量-存貨當(dāng)期變化量，變下形就是 支付給供貨商的資金=COGS-應(yīng)付賬款變化量+存貨當(dāng)期變化量
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追答
上午好。解析里對(duì)cash paid to supplier帶負(fù)號(hào)了。-支付給供貨商的資金=-COGS＋應(yīng)付賬款變化量-存貨當(dāng)期變化量，變下形就是 支付給供貨商的資金=COGS-應(yīng)付賬款變化量+存貨當(dāng)期變化量
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