问题
单项选择题
Darth Corporation’s most recent income statement shows net sales of $ 6000, and Darth’s marginal tax rate is 40 percent. The total expenses reported were $ 3200, all of which were paid in cash. In addition, depreciation expense was reported at $ 800. A further examination of the most recent balance sheets reveals that accounts receivable during that period increased by $1000. The cash flow from operating activities reported by Darth should be:
A．
| A. $1200. |
B．
| B. $2000. |
C．
| C. $1000. |
答案
参考答案：C
解析：Net income is ($ 6000-3200-800)×(1-0.4)= $1200. Adjustments to reconcile net income to cash flow from operating activities will require that depreciation ($ 800) be added back, and increase in accounts receivable ($1000) be subtracted: $1200+800-1000=$1000.