问题 单项选择题

An analyst has gathered the following information about a company, use the information to answer.
Income Statement for the Year 2005
Sales$1500
Expenses
COGS$1300
Depreciation20
Goodwill10
Int. Expenses40
Total expenses1370
Income from cont. op.130
Gain on sale3O
Income before tax160
Income tax64
Net Income$96
Additional Information:
Dividends paid$30
Common stock sold20
Equipment purchased50
Bonds issued80
Fixed asset sold for (original cost of $100 with accumulated depreciation of $70 )60
Accounts receivable decreased by30
Inventory decreased by20
Accounts payable increased by20
Wages payable decreased by10

What is the cash flow from operations

A.

A. $170.

B.

B. $135.

C.

C. $156.

答案

参考答案:C

解析:

Net Income+$ 96
Depreciation+30
Gain on sale of asset-30
Accts. Rec.+30
Inventory+20
Accts. Payable+20
Wage/Pay-10
CFO+$156

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