In the course of preparing a company’s cash flow statement, the following figures are to be included in the calculation
of net cash from operating activities.
$
Depreciation charges 980,000
Profit on sale of non-current assets 40,000
Increase in inventories 130,000
Decrease in receivables 100,000
Increase in payables 80,000
What will the net effect of these items be in the cash flow statement?
$
A Addition to operating profit 890,000
B Subtraction from operating profit 890,000
C Addition to operating profit 1,070,000
D 980 – 40 – 130 + 100 + 80 = 990 | 
发表于 2008-4-19 22:09
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