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Doris2018-09-10 10:23:03

老师你好,Green Glory Corp., a garden supply wholesaler, reported cost of goods sold for the year of $80 million. Total assets increased by $55 million, including an increase of $5 million in inventory. Total liabilities increased by $45 million, including an increase of $2 million in accounts payable. The cash paid by the company to its suppliers is most likely closest to: A $73 million. B $77 million. C $83 million. 这道题为什么选C呢, inventory增加了5M 但是purchase增加了85,我想的是purchase不等于付现金 所以变动的这个inventory应该减掉,我是哪里理解错了呢? 谢谢老师

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Amy2018-09-10 10:49:26

同学你好,purchase确实不等于付现金,因为公司可能赊账购买存货。当年的accounts payable增加了$2million,说明公司purchase的存货中,有$2million是赊账购买,那么现金购买的部分就是85-2=$83million。

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