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.
为什么 cash received from sale of company building 没有算上呢?