mochi 發問時間: 教育與參考考試 · 1 0 年前

會計-營業活動之現金流量

The net income reported on the income statement for the current year was 300,000.drepreciation recorded on fixed assets and amortization of patents for the year were 50,000 and 12,000.respectively.balance of current asset and current liability accounts at the end and at the beginning of the year are as follow:

----------------------------------------------------------end---------beginning

cash------------------------------------------------50,000---------60,000

accounts receivable-------------------------112,000--------108,000

inventories--------------------------------------105,000----------93,000

prepaid exponses-------------------------------4,500------------6,500

account payable

(merchandise reditors)-75,000-----------89,000

what is the amount of cash flow from operating activities reported on the statement of cash flows prepared by the indirect method?

2 個解答

評分
  • 1 0 年前
    最佳解答

    間接法:

    本期損益 $300000

    調整項目:

    折舊 $ 50000

    攤銷 12000

    CA↑ (4000)

    CA↑ (12000)

    CA↓ 2000

    CL↓ (14000)

    營業活動

    之淨現金流入 $334000

    2010-04-15 14:11:13 補充:

    CA代表""流動資產""

    參考資料: 答案僅供參考
  • 1 0 年前

    CA CA 表示什麼?

    2010-04-15 20:48:25 補充:

    current assets了解。

    另外ca流動負債

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