标题: [CFA Level 1] 请大家帮忙！FRA关于cash flow from operation!求大神指教 [打印本页] 作者: shaojie95 时间: 2019-11-20 09:02 标题: 请大家帮忙！FRA关于cash flow from operation!求大神指教
求大神指教一道在NOTE里出现的例题，
1. Continental Corporation reported sales revenue of $150,000 for the current year.
If accounts receivable decreased $10,000 during the year and accounts payable
increased $4,000 during the year, cash collections were:
A. $154,000.
B. $160,000.
C. $164,000.
本题官方正确答案是B: 解释为 $150,000 sales + $10,000 decrease in accounts receivable = $160,000 cash
collections. The change in accounts payable does not affect cash collections.
Accounts payable result from a firm’s purchases from its suppliers. (Module 25.3,
LOS 25.f, 25.g)
我认为的正确答案是C，对于标红的解释非常不理解。increase in account payable难道不是source of cash吗？
