问题如下:
Under U.S. GAAP, cash flow from operations is:
选项:
A.$75,000.
B.$100,000.
C.$115,000.
解释:
CFO=Net income - profit on sale of building + depreciation = 55,000 - 15,000 + 60,000 = $100,000
The profit on the sale of the building should be subtracted from net income, and that taxes and interest are already deducted in calculating net income.
老师 sale building为什么不是 CFI building不是固定资产吗?