王同学2022-03-08 16:50:27
王同学请问这个公式怎么理解？
回答（1）
Sinny2022-03-08 18:48:46
Sinny同学你好，请上传下具体的题目哦
这个公式成立需要一些前提假设成立，需要根据具体的题目分析的哦
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计算cash paid for other expense
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同学你好，这里只认为other expense中只有accrued expense liability和prepaid expense是变化的
对prepaid expense和accrued expense liability这两者做一个BASE法则
prepaid expense期初+cash paid for other operating expenses- other operating expense=prepaid expense的期末值
而accrued expense liability期初+other operating expense-cash paid for other operating expenses=accrued expense liability期末
因此根据第一个式子，cash paid for other operating expenses=other operating expense+prepaid expense的增加量（或者减减少量）
根据第二个式子，cash paid for other operating expenses=other operating expense-accrued expense liability的增加量（或者加增加量）
而总共的cash paid for other operating expenses=总共的other operating expense-accrued expense liability的增加量（或者加增加量）+prepaid expense的增加量（或者减减少量）
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