NO.PZ2023020602000070
问题如下：
Using the following information, what is the firm's cash flow from operations?
选项：
A.$158 B.$170 C.$174解释：
Net income — profits from sale of land + depreciation + decrease in receivables — increase in inventories + increase in accounts payable — decrease in wages payable + increase in deferred tax liabilities = 120 — 2 + 25 + 20 — 10 + 7 — 5 + 15 = $170. Note that the profit on the sale of land should be subtracted from net income to avoid double counting the gain in net income and investing activities.Note that the profit on the sale of land should be subtracted from net income to avoid double counting the gain in net income and investing activities.
为什么2要减掉呢，不太明白
