问题如下图：
这个题可以捋一遍解题思路吗？看答案各种晕 谢谢
选项：
A. 
B. 
C. 
解释：
竹子 · 2018年06月07日
这一题就是用直接法计算每个部分的组成。
按照直接法：
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Cash received from customers =收入-A.R的改变=37-（19-32）=40 |
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- Cash paid to suppliers =-COGS-存货的改变+A.P的改变 =-16-（40-36）+（12-14）=-22 |
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- Cash paid to employees=-6 |
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- Interests paid=-2 |
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- Tax paid=-4 |
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= 40-22-6-2-4=6=CFO |
lujiaa · 2018年06月07日
逻辑超清楚 get了！今天熊竹老师动作超快啊~惊喜了 谢谢
竹子 · 2018年06月07日
时间点正好碰到啦~加油
NO.PZ2017102901000036问题如下In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to:A.$6 million.B.$10 million.C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor taxes = $40 –$22 – $6 – $2 –$4= $6 million. 老师，2014年的存货增加了4，根据公式资产项应该是减去，为什么答案是加上？
NO.PZ2017102901000036问题如下In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to:A.$6 million.B.$10 million.C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor taxes = $40 –$22 – $6 – $2 –$4= $6 million. 什么时候用直接法什么时候间接法呢？直接法里面为什么receivefrom customer不计算ap光计算ar呢？
NO.PZ2017102901000036问题如下In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to:A.$6 million.B.$10 million.C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor taxes = $40 –$22 – $6 – $2 –$4= $6 million. 这两个数据是什么意思，在计算什么值的时候会使用呢
NO.PZ2017102901000036 问题如下 In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to: A.$6 million. B.$10 million. C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor 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
NO.PZ2017102901000036问题如下In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to:A.$6 million.B.$10 million.C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor taxes = $40 –$22 – $6 – $2 –$4= $6 million. Purchase是20，但是公式前面有个负号啊？代入公式给suppliers 的钱就应该是-20+-2=-22啊最后40- -22-6-2-4老师我哪里错了谢谢