第一題 The 2001 income statement for McDonald's Corporation shows cost of goods sold $3802.1 million and operating expenses (including depreciation expense of $10869.3 million )$8370.9 million .The comparative balance sheet for year shows that inventory increased $6.2 million .prepaid expenses increased $68.9 million,accounts payable(merchandise suppliers)increased $4.6 million,and accrued expenses payable increased $150.3 million Instructions Using the direct method , compute (a) cash payments to suppliers and (b) cash payments for operating expenses. Ans (a)先算出本期進貨=C.G.S+期末存貨增加數=$3802.1+$6.2=3808.3 付現數=本期進貨-應付帳款增加數=$3808.3-$4.6=3803.7(in million) (b)付現數=營業費用+預付費用增加數-應付費用增加數 =$8370.7+$68.9-$150.3=$8289.3 (in million) 第二題 Poppy Company reported net income of $195000 for 2004.Poppy also reported depreciation expense of $45000 and a loss of $5000 on the sale of equipment The comparative balance sheet shows a decrease in accounts receivable of $15000 for the year a $12000 increase in account payable,and a $4000 decrease in prepaid expenses Instructions Prepare the operating activities section of the statement of cash flows for 2004,Use the indirect method. Ans 營業活動的現金流量 　　本期淨利　　　　　　　　　　　　　　　$195,000 調整： 折舊費用 $45,000 出售設備損失 5,000 　　　應收帳款減少 15,000 應付帳款增加 12,000 預付費用減少 4,000 81,000 -------- --------- 營業活動的淨現金流量 $276,000 --

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