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标题: 每日一练F3 答案回复可见 [打印本页]

作者: 小果子    时间: 2008-4-21 20:56     标题: 每日一练F3 答案回复可见

A draft cash flow statement contains the following calculation of net cash inflow from operating activities:
                                                                                    $m
Operating profit                                                           13
Depreciation                                                                  2
Decrease in inventories                                                (3)
Decrease in trade and other receivables                       5
Decrease in trade payables                                           4
                                                                               ————
Net cash inflow from operating activities                        21
Which of the following corrections need to be made to the calculation?
1 Depreciation should be deducted, not added.
2 Decrease in inventories should be added, not deducted.
3 Decrease in receivables should be deducted, not added.
4 Decrease in payables should be deducted, not added.
A 1 and 3
B 2 and 3
C 1 and 4
D 2 and 4

D






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