问题如下:
Using the following information, what is the firm's cash flow from operations:
选项:
A. $170,000.
B. $249,000.
C. $255,000.
解释:
CFO=Net income - profits from sale of equipment + depreciation - △AR - △inventories + △AP + △ wages payable + △ deferred tax liabilities = 200,000 - 6,000 + 36,000 - (-10,000) - 12,000 + 17,000 + (- 8,000) + 12,000 = $249,000.
The profit on the sale of equipment should be subtracted from net income because this transaction is classified as investing, not operating.
老师最后一项profit不一定是现金流吧,只是损益表里面全责发生制的一个内容,为什么要当做cfi的现金流处理呢