[問題] 現金流量表 - 98 中正會研所 - 中會
Snow Incorporated, had net income for 2009 of $5,000,000.
Additional information is as follows:
Amortization of patents $ 45,000
Depreciation on plant assets 1,650,000
Long-term debt:
Bond premium amortization 65,000
Interest paid 900,000
Provision for doubtful accounts:
Current receivables 80,000
Long-term nontrade receivables 30,000
What would be the net cash provided by operating activities in the statement
of cash flows for the year ended Dec. 31,2008, based solely on the above
information?
(A) $6,820,000
(B) $6,870,000
(C) $6,740,000
(D) $6,840,000
(C)的答案是補習班給的!!
他的算法如下:
$5,000,000 + $45,000 + $1,650,000 - $65,000 + $80,000 + $30,000 = $6,740,000
我的問題是, 印象中, 利息付現是屬於"營業活動現金流出" 阿!!
為什麼它沒有扣掉呢?? 還是我的觀念是錯的??
麻煩版上的各位高手幫我解答一下了~~ 謝謝各位!!
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◆ From: 59.117.17.72
※ 編輯: min1127 來自: 59.117.17.72 (03/21 20:33)
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T大謝謝你!! 我知道我的問題在哪裡了!!
因為在分類 : 營業, 投資, 融資 的時候...付利息是營業活動...
所以我就把它也加進去了!! 謝謝你!!!!!!!! >"<
※ 編輯: min1127 來自: 59.117.17.72 (03/21 21:14)