NO.PZ2023081403000046
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?Exhibit 1:
Pinkerly Inc.
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.
cfo=30+7-15-（-3）+10=35，这么算出来现金流对吗？
