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.
还是没有看懂为什么cash received from sale of building计算进CFO,正常来说不是计算如CFI吗?
看了一位助教的回答:
这题让计算CFO而不是CFI。如果计算CFI,卖固定资产的的现金流入属于CFI,不过要区分损益表上的profit和现金流量概念的proceeds。后者才是计算CFI用的。
也还是不明白,“要区分损益表上的profit和现金流概念的proceeds" 这句话也不明白。
希望能够解释得更加详细,谢谢