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小果子 发表于 2008-4-19 22:09

每日一练F3 答案回复可见

<p>In the course of preparing a company’s cash flow statement, the following figures are to be included in the calculation<br/>of net cash from operating activities.<br/>$<br/>Depreciation charges&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 980,000<br/>Profit on sale of non-current assets&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;40,000<br/>Increase in inventories&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 130,000<br/>Decrease in receivables&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100,000<br/>Increase in payables&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 80,000<br/>What will the net effect of these items be in the cash flow statement?<br/>$<br/>A Addition to operating profit 890,000<br/>B Subtraction from operating profit 890,000<br/>C Addition to operating profit 1,070,000<br/></p><p>&nbsp;</p><p>D 980 – 40 – 130 + 100 + 80 = 990</p>

realkant 发表于 2008-4-20 15:38

ding

realkant 发表于 2008-4-20 15:39

?? where is D?

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