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.
我理解是何老师说的那个公式最左边那一列的负号其实都没有数学意义，因为等号右边的全部项目的正负号都已经代表了现金流向，所以严格来讲左边应该全部改成加号，不然像这种题目做不出来
