一道FSA的题。。。很简单，但是我不会。。。 accounting, principles, equipment, otherwise, following

ooyingying

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？

ooyingying

回复 2# 早晨繁星


    谢谢，后来仔细想了一下，就明白了。。。
现在做mock感觉还是很吃力，正确率在50%上下，是不是应该回头再看看书啊~~