16.Determine the cash flow from investing given the following table:

A)   -$10.

B)   -$5.

C)   $0.

D)   $10.

17.Determine the cash flow from financing given the following table.

A)   $15.

B)   -$15.

C)   -$5.

D)   $20.

18.Determine the cash flow from operations given the following table.

A)   $35.

B)   $45.

C)   $20.

D)   $15.

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