过同学2023-09-18 21:53:01
过同学不是很理解Direct method表格里面一整列负号开头的项，比如-COGS,-Wage expense,-interest expense,-come tax expense，为什么他们是负的？如果加上“Cash paid to supplier”前面的负号，那不是负负得正，实际上是加上这些？另外在to supplier中，-（-Inventories）那不就是实际上是+inventory，那就和间接法里NI-Inventory相悖了吧？还是说-Cash paid to supplier = -COGS xx，而不是Cash recevied from customer- cash paid to suppliers=cash received from customer-(-COGS.....)
回答（1）
Simon2023-09-19 09:34:43
Simon同学，上午好。这些负号开头的项表示在公式中是减项，不需要再额外搞个负负得正，例如+（-Cash paid to suppliers）,就是-Cash paid to suppliers。
整个公式就是：cash received from customers+（- Cash paid to suppliers）+（- Cash paid to employees）+（- Interests paid）+（- Tax paid）=cash received from customers- Cash paid to suppliers- Cash paid to employees- Interests paid- Tax paid.
cash to supplier中，- Cash paid to suppliers=- COGS –Δ Inventories +ΔA/P + Depreciation included in COGS，在直接法中，就是+（- COGS –Δ Inventories +ΔA/P + Depreciation included in COGS）=- COGS –Δ Inventories +ΔA/P + Depreciation included in COGS
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