NO.PZ2024011002000044
问题如下:
Based on the following information for Star Inc., what are the total net adjustments that the company would make to net income in order to derive operating cash flow?
选项:
A.Add $2 million. B.Add $6 million. C.Subtract $6 million.解释:
To derive operating cash flow, the company would make the following adjustments to net income: Add depreciation (a non-cash expense) of $2 million; add the decrease in accounts receivable of $3 million; add the increase in accounts payable of $5 million; and subtract the increase in inventory of $4 million. Total additions would be $10 million, and total subtractions would be $4 million, which gives net additions of $6 million.这一题能算出来答案,减掉Δ资产,加上Δ负债。
但是从理解上,忘记了为什么要减掉Δinventory? 这是怎么理解?
谢谢