问题
单项选择题
An analystdoes research about cash flow from operating and gathers the following information about a company:
| 2011 | 2010 | |
| Depreciation expense | $5000 | $4000 |
| Gain on sales of equipment | $900 | $0 |
| tax | $1987 | $1235 |
| Working capital | $40000 | $45000 |
A. subtracting $900.
B. adding $9100.
C. subtracting $9100.
答案
参考答案：B
解析：
CFO=net income-$900+$5000+($4,5000-$40000)=net income+$9100。