dividend paid

NO.PZ2024011002000037 问题如下 Assume U.S. GAapplies unless otherwise note analyst gatherethe following information from a company’s 2005 financistatements ($ millions):The companyclareanpaicash vin of $10 million in 2005 anrecorepreciation expense in the amount of $25 million for 2005. The company’s 2005cash flow from operations ($ millions) wclosestto A.25 B.35 C.45 Net income (NI) for 2005 ccomputethe change in retaineearnings, $25, plus the vin paiin 2005, $10. NI calso calculatefrom the formulbeginning retaineearnings + NI — vin pai= enng retaineearnings. preciation of $25 woulaebato net income while the increases in accounts receivable, $5, anin inventory, $3, woulsubtractefrom net income because they are uses of cash. The crease in accounts payable is also a use of cash an therefore, a subtraction from net income. Thus, cash flow from operations for 2005 is $25 + $10 + $25 — $5 — $3 — $7 = $45 ($ millions). 老师请问，资产的增加是需要用现金买的，所以现金流流出增加，前面用加号，那负债的增加怎么理解呢？还有wages payable 那种情况怎么理解？

NO.PZ2024011002000037 问题如下 Assume U.S. GAapplies unless otherwise note analyst gatherethe following information from a company’s 2005 financistatements ($ millions):The companyclareanpaicash vin of $10 million in 2005 anrecorepreciation expense in the amount of $25 million for 2005. The company’s 2005cash flow from operations ($ millions) wclosestto A.25 B.35 C.45 Net income (NI) for 2005 ccomputethe change in retaineearnings, $25, plus the vin paiin 2005, $10. NI calso calculatefrom the formulbeginning retaineearnings + NI — vin pai= enng retaineearnings. preciation of $25 woulaebato net income while the increases in accounts receivable, $5, anin inventory, $3, woulsubtractefrom net income because they are uses of cash. The crease in accounts payable is also a use of cash an therefore, a subtraction from net income. Thus, cash flow from operations for 2005 is $25 + $10 + $25 — $5 — $3 — $7 = $45 ($ millions). 想请问下，美国准则下，vin该不属于CFO，为什么要加回来呢？