答案和详解如下： 16.Determine the cash flow from investing given the following table: Item | Amount | Cash payment of dividends | $30 | Sale of equipment | $25 | Net income | $25 | Purchase of land | $15 | Increase in accounts payable | $20 | Sale of preferred stock | $25 | Increase in deferred taxes | $5 |
A) -$10. B) -$5. C) $0. D) $10. The correct answer was D) Item |
| Amount | Cash payment of dividends | CFF | -$30 | Sale of equipment | CFI | +$25 | Net income | CFO | +$25 | Purchase of land | CFI | -$15 | Increase in accounts payable | CFO | +$20 | Sale of preferred stock | CFF | +$25 | Increase in deferred taxes | CFO | +$5 |
CFI = Sale of Equipment (+25) Purchase of Land (–15) = $10. 17.Determine the cash flow from financing given the following table. Item | Amount | Cash payment of dividends | $30 | Sale of equipment | $10 | Net income | $25 | Purchase of land | $15 | Increase in accounts payable | $20 | Sale of preferred stock | $25 | Increase in deferred taxes | $5 | Profit on sale of equipment | $15 |
A) $15. B) -$15. C) -$5. D) $20. The correct answer was C) CFF = 25(Sale of Stock) - 30(Div Paid) = -$5 18.Determine the cash flow from operations given the following table. Item | Amount | Cash payment of dividends | $30 | Sale of equipment | $10 | Net income | $25 | Purchase of land | $15 | Increase in accounts payable | $20 | Sale of preferred stock | $25 | Increase in deferred taxes | $5 | Profit on sale of equipment | $15 |
A) $35. B) $45. C) $20. D) $15. The correct answer was A) Item |
| Amount | Cash payment of dividends | CFF | -$30 | Sale of equipment | CFI | +$10 | Net income | CFO | +$25 | Purchase of land | CFI | -$15 | Increase in accounts payable | CFO | +$20 | Sale of preferred stock | CFF | +$25 | Increase in deferred taxes | CFO | +$5 | Profit on sale of equipment | CFO | -$15 |
CFO = 25(NI) +20(AP) +5(Def Tax) - 15(Equip Profit) = $35 | 
发表于 2008-4-11 18:05
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