问题
单项选择题
A company reports sales of $50000000 for the year ended 31 December 2009. Accounts receivable balances were $6000000 at 1 January 2009 and $7500000 at 31 December 2009. The company's cash collections from sales for 2009 are closest to.()
A. $42500000.
B. $48500000.
C. $51500000.
答案
参考答案：B
解析：
[分析] 从销售中收集的现金金额=年末销售额-年内应收账款的变动金额=50000000-(7500000-6000000)=48500000美元 [考点] 现金流表的编制步骤与现金流的计算