问题如下：
In 2014, a company using US GAAP made cash payments of $6 million for salaries, $2 million for interest expense, and $4 million for income taxes. Additional information for the company is provided in the table:
Based only on the information given, the company’s operating cash flow for 2014 is closest to:
选项：
A.$6 million.
B.$10 million.
C.$14 million.
解释：
A is correct.
Operating cash flows = Cash received from customers – (Cash paid to suppliers + Cash paid to employees + Cash paid for other operating expenses +Cash paid for interest + Cash paid for income taxes)
Cash received from customers = Revenue – Decrease in accounts receivable
= $37 – ($19 – $22) = $40 million
Cash paid to suppliers = Cost of goods sold + Decrease in inventory – Increase in accounts payable
= $16 + ($40 – $36) – ($12 – $14) = $22 million
Therefore, the company’s operating cash flow = $40 –$22 – Cash paid for salaries – Cash paid for interest – Cash paid for taxes = $40 –$22 – $6 – $2 –$4= $6 million.
Cash received from customers=收入-AR的改变=37-（19-22）=40
Cash received from customers=opening AR+收入-closing AR=19+37-22=34
为何他们的结果会不一样？
