早晨繁星

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

早晨繁星

回复 3# ooyingying


不用客气， 两年前半工读可是得了个band 9

这次全职，如果还是不及格就不考了 。。。

加油哦，14天后一起作战 ： ）