NO.PZ2023081403000053
问题如下：
Q. White Flag, a women’s clothing manufacturer, reported salaries expense of USD20 million. The beginning balance of salaries payable was USD3 million, and the ending balance of salaries payable was USD1 million. How much cash did the company pay in salaries?选项：
A.USD18 million B.USD21 million C.USD22 million解释：
C is correct. Beginning salaries payable of USD3 million plus salaries expense of USD20 million minus ending salaries payable of USD1 million equals USD22 million. Alternatively, the expense of USD20 million plus the USD2 million decrease in salaries payable equals USD22 million.
老师在讲义中讲的解法是总的WAGE EXPENSE+增量，怎么算
