Financial information for Jefferson Corp. for the year ended December 31st, was as follows:（）
A．Sales
B．$ 3000000
C．Purchases
D．1800000
E．Inventory at Beginning
F．500000
G．Inventory at Ending
H．800000
I．Accounts Receivable at Beginning
J．300000
K．Accounts Receivable at Ending
L．200000
M．Other Operating Expenses Paid
N．400000
参考答案：A
解析：
Cost of goods sold was (beginning inventory plus purchases less ending inventory=$ 500000+$1800000-$ 800000=) $1500000. Cash flow from operations under the direct method is calculated by: Cash collections: $ 3100000 (net sales plus decrease in accounts receivable=$ 3000000+($ 300000-$ 200000)) Less direct cash inputs: $ 1800000 (cost of goods sold plus increase in inventory=$ 1500000+$ 300000) Less other cash outflows of $ 400000 CFO=($ 3100000-1800000-400000)=$ 900000