间接法计算CFO为何不考虑unearned revenue?

问题如下：

Q. Based on the information in Exhibit 1 for Pinkerly Inc., a fictitious company, what are the total adjustments that the company would make to net income in order to derive operating cash flow?

选项：

A.Add USD5 million

B.Add USD21 million

C.Subtract USD9 million

解释：

A is correct. To derive operating cash flow, the company would make the following adjustments to net income: add depreciation (a non-cash expense) of USD7 million; add the decrease in inventory of USD3 million; add the increase in accounts payable of USD10 million; and subtract the increase in accounts receivable of USD15 million. Total additions of USD20 million and total subtractions of USD15 million result in net total additions of USD5 million.