作者min1127 (Fighting!!!)
看板Accounting
标题[问题] 现金流量表 - 98 中正会研所 - 中会
时间Sun Mar 21 20:31:35 2010
Snow Incorporated, had net income for 2009 of $5,000,000.
Additional information is as follows:
Amortization of patents $ 45,000
Depreciation on plant assets 1,650,000
Long-term debt:
Bond premium amortization 65,000
Interest paid 900,000
Provision for doubtful accounts:
Current receivables 80,000
Long-term nontrade receivables 30,000
What would be the net cash provided by
operating activities in the statement
of cash flows for the year ended Dec. 31,2008, based solely on the above
information?
(A) $6,820,000
(B) $6,870,000
(C) $6,740,000
(D) $6,840,000
(C)的答案是补习班给的!!
他的算法如下:
$5,000,000 + $45,000 + $1,650,000 - $65,000 + $80,000 + $30,000 = $6,740,000
我的问题是, 印象中, 利息付现是属於"营业活动现金流出" 阿!!
为什麽它没有扣掉呢?? 还是我的观念是错的??
麻烦版上的各位高手帮我解答一下了~~ 谢谢各位!!
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※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 59.117.17.72
※ 编辑: min1127 来自: 59.117.17.72 (03/21 20:33)
1F：推 Travis712:间接法是将未付现的费用加回，跟直接法以收/付现不一样 03/21 21:04
2F：→ Travis712:所以这题的解答是以间接法算，所以是你的观念有小错喔 03/21 21:04
T大谢谢你!! 我知道我的问题在哪里了!!
因为在分类 : 营业, 投资, 融资 的时候...付利息是营业活动...
所以我就把它也加进去了!! 谢谢你!!!!!!!! >"<
※ 编辑: min1127 来自: 59.117.17.72 (03/21 21:14)