NO.PZ2017102901000036
问题如下：
In 2014, a company using US GAAP made cash payments of $6 million for salaries, $2 million for interest expense, and $4 million for income taxes. Additional information for the company is provided in the table:
Based only on the information given, the company’s operating cash flow for 2014 is closest to:
选项：
A.
$6 million.
B.
$10 million.
C.
$14 million.
解释：
A is correct.
Operating cash flows = Cash received from customers – (Cash paid to suppliers + Cash paid to employees + Cash paid for other operating expenses +Cash paid for interest + Cash paid for income taxes)
Cash received from customers = Revenue + Decrease in accounts receivable
= $37 + $3= $40 million
Cash paid to suppliers = Cost of goods sold + Increase in inventory – Decrease in accounts payable
= $16 + $4 + $2 = $22 million
Therefore, the company’s operating cash flow = $40 –$22 – Cash paid for salaries – Cash paid for interest – Cash paid for taxes = $40 –$22 – $6 – $2 –$4= $6 million.
虽然我看见了类似的问题不过还是想重新问问 我记得之前有节课里面提到 net income=Revenue-COGS-Taxed expense 然后我就用这题里面的Revenue-COGS-Taxed即37-16-4，最后算出net income为17，再根据这个NI用间接法，CFO=NI+insterest expense(non-operating expense)-变化的inventory-变化的A/R+变化的A/P，最后算出来结果是17+2-4+3-2=16，根本就和选项不沾边 我想知道我的这个思路是哪一步理解出了问题
