An analyst does research about cash receiv

问题单项选择题

An analyst does research about cash received from customers and gathers the following information about a company for a fiscal year (in millions):

Revenues	$4989
Beginning accounts receivable	$2341
Ending accounts receivable	$2102
Depreciation	$211

Under the direct method of computing cash flow operating activities, cash received from customers for the year is closest to:（）

A. $4750

B. $5017

C. $5228

答案

参考答案：C

解析：

Cash received from customers=Revenues+(Beginning accounts receivable-Ending accounts receivable)=$4989+($2341-$2102)=$4989+$239=$5228。