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zhou · 2024年09月22日

为什么a/r 不是 (-)

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 (-)

1 个答案

lynn_品职助教 · 2024年09月23日

嗨,努力学习的PZer你好:


同学你好:


为什么a/r 不是 (-)

本题中应收账款从25M到22M,相当于(-3M)的现金流出,在表中a/r(-3M)方向就是(-)。



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虽然现在很辛苦,但努力过的感觉真的很好,加油!