李同学2019-01-02 12:17:48

Assume U.S. GAAP applies unless otherwise noted. At the end of the year, a company sold equipment for $40,000 cash. The company paid $100,000 for the equipment several years ago and had accumulated depreciation of $60,000 for the equipment at the time of sale. All else equal, the equipment sale will result in the company's cash flow from: A investing activities decreasing by $10,000. B investing activities increasing by $40,000. C operating activities being $40,000 more than net income. b 三个问题： 1）请问这道题能用间接法计算CFO吗？如果计算的话： CFO=NI+D&A+LOSS=NI+60K+（100K-40K）=NI+120K 所以CFO是比NI多了120K而不是40K,所以C错？ 2）请问***老师视频里说的 减gain加loss，gain loss是否指代表绝对值？ 3）当企业真实发生固定资产变卖的时候，当年的现金流量表：会引起 CFI 和CFO两个活动的同时变动吗？