NO.PZ2023081403000049
问题如下:
Q. Based on the information in Exhibit 1 for Star Inc., what are the total net adjustments that the company would make to net income to derive operating cash flow?Exhibit 1:
Star Inc.
选项:
A.Add USD2 million B.Add USD6 million C.Subtract USD6 million.解释:
B is correct. To derive operating cash flow, the company would make the following adjustments to net income: Add depreciation (a non-cash expense) of USD2 million; add the decrease in accounts receivable of USD3 million; add the increase in accounts payable of USD5 million; and subtract the increase in inventory of USD4 million. Total additions would be USD10 million, and total subtractions would be USD4 million, which gives net additions of USD6 million.
为什么a/r 不是 (-)