鬼啊 發問時間: 社會與文化語言 · 1 0 年前

會計--現金流量表(英文版)

Relevant account balances for Deg Corporation are:

-------------------------------------------------------12/31/03------1/01/03

Accounts receivable------------------------------$18,000-------$14,000

Inventory---------------------------------------------24,000---------26,000

Prepaid insurance-------------------------------------1,500----------2,100

Accounts payable-----------------------------------25,000---------26,000

Income information

Revenue--------------------------------------------------------------$120,000

Cost of goods sold------------------------------------$60,000

Insurance expense---------------------------------------6,000

Operating expenses-------------------------------------18,000

Depreciation----------------------------------------------10,000

-----------------------------------------------------------------------------94,000

Net income---------------------------------------------------------------26,000

問題:1.How much cash was received from customers during 2003?

2.How much cash was paid to suppliers for inventory during 2003

3.How much cash was paid for insurance during 2003?

4.How much is cash flows from operations for 2003?

已更新項目:

你好^^~

題目我都看的懂…

因為解答的答案讓我很疑惑,所以想請教您的答案是?

2 個已更新項目:

第三題不是6000-600嗎?

因為0沒有這個答案耶…

不是有保險費跟預付保險費嗎?

這兩個不用算進去?

2 個解答

評分
  • 最佳解答

    1.How much cash was received from customers during 2003

    Revenue 120,000 - (the change in A/R 18,000 - 14,000 ) = 116,000

    2.How much cash was paid to suppliers for inventory during 2003

    Purchase= Cost of goods sold 60,000 - ( Inventory 26,000 - 24,000 ) = 58,000

    so, cash was paid to suppliers = 58,000 -( the change in A/P 25,000 - 26,000 ) = 59,000

    3. How much cash was paid for insurance during 2003

    〝0〞

    4. How much is cash flows from operations for 2003?

    Net income 26,000 - A/R 4,000 - inventory (- 2,000 ) - Prepaid insurance

    ( - 600 ) - Accounts payable 1,000 plus Depreciation 10,000 = 33,600

    參考資料: ME,有會計問題歡迎來問。
  • 1 0 年前

    Relevant account balances for Deg Corporation are:

    Deg Corporation相關的帳戶結餘:

    -------------------------------------------------------12/31/03------1/01/03

    Accounts receivable------------------------------$18,000-------$14,000

    應收帳款

    Inventory---------------------------------------------24,000---------26,000

    存貨

    Prepaid insurance-------------------------------------1,500----------2,100

    預付保險

    Accounts payable-----------------------------------25,000---------26,000

    應付帳款

    Income information

    收益資訊

    Revenue--------------------------------------------------------------$120,000

    (營業)收入

    Cost of goods sold------------------------------------$60,000

    售貨成本

    Insurance expense---------------------------------------6,000

    保險費

    Operating expenses-------------------------------------18,000

    營運費用

    Depreciation----------------------------------------------10,000

    折舊

    -----------------------------------------------------------------------------94,000

    Net income---------------------------------------------------------------26,000

    淨收入

    問題:1.How much cash was received from customers during 2003?

    2003年從客戶端收取道的現金有多少?

    2.How much cash was paid to suppliers for inventory during 2003

    2003年買進存貨付給供應商的現金有多少

    3.How much cash was paid for insurance during 2003?

    2003年付的保險費現金為何?

    4.How much is cash flows from operations for 2003?

    2003年營運用的現金流量為何?

    現金流量表你應該可以做吧?

    2007-07-06 10:36:33 補充:

    不好意思啦, 初會離我好遠囉, 都還給教授了, 還是得找專家幫忙.

    參考資料: myself
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