紫同学2018-01-29 09:01:05
15. In 2014, a company using US GAAP made cash payments of $6 million for salaries, $2 million for interest expense, and $4 million for income taxes. Additional information for the company is provided in the table: ($ millions) 2013 2014 Revenue 42 37 Cost of goods sold 18 16 Inventory 36 40 Accounts receivable 22 19 Accounts payable 14 12 Based only on the information given, the company’s operating cash flow for 2014 is closest to: A. $6 million. B. $10 million. C. $14 million. 麻烦老师帮我讲一下间接法计算cash flow operating 的,需要计算过程,我用间接法计算了2遍,结果也与直接法计算的不一样呢。谢谢老师先。
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Sinny2018-01-29 10:26:03
同学你好,这个题目无法用间接法计算CFO,题目中给出的条件没有net income以及利润表中的调整项目,因此只可以使用直接法计算。关于间接法的计算过程,主要是从net income出发,调整非现金项目以及非operating项目之后,再调整资产负债表中项目得到。
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好的,谢谢邵老师


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