Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
An analyst gathers the following information about three equipment sales that a company made at the end of the year:
Original Cost/Accumulated Depreciation at Date of Sale /Sales Proceeds
1 $200,000 $150,000 $70,000
2 $200,000 $200,000 $30,000
3 $300,000 $250,000 $40,000
All else equal for that year, the company’s cash flow from operations will most likely be:
A. the same as net income.
B. $40,000 less than net income
C. $140,000 less than net income
答案是B，为什么啊？作者: 早晨繁星 时间: 2013-11-23 00:20
如果解答没错的话
Based on indirect method of cashflow statement
Non cash Item should be adjusted from the Net Income to compute operating cashflow
Where we have to adjust back the Gain (loss) from the disposal of equipments
+20000
+30000
-10000
Total Gain of +40000
So operating cashflow should less 40000 than net income
*We dont adjust the depreciation of those equipments for the year because It has already included in the computation of the Gain (loss) from the disposal, of which we took original cost - ACCUMULATED depreciation up to date of disposal ...
Do correct me if my interpretation wrong作者: ooyingying 时间: 2013-11-23 18:13
