答案和详解如下：
Correct answer is B)There are two ways to approach this problem. The easier way is to just take the difference in cash from the two years: $35 − $50 = -$15. The harder way is to create a statement of cash flows: CFO = Net Income (44) + (Depreciation) (10) – (increase in Accounts Receivable) (20) + (decrease in Inventory) (5) – (decrease in Accounts Payable) (25) – (decrease in Wages Payable) (5) = $9. CFI = $25 (fixed assets decreased by $25 representing a source of cash) CFF = Dividends paid ((0.20) × (44)) = -9 – (decrease in bonds) (10) − (decrease in common stock) (30) = -$49. The net change in cash = 9 + 25 – 49 = -$15, or a decrease of $15. | 
发表于 2009-4-15 10:08
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