NO.PZ2023081403000046
问题如下：
Q. Based on the information in Exhibit 1 for Pinkerly Inc., a fictitious company, what are the total adjustments that the company would make to net income in order to derive operating cash flow?
Exhibit 1:
Pinkerly Inc.
选项：
A.Add USD5 million
B.Add USD21 million
C.Subtract USD9 million
解释：
A is correct. To derive operating cash flow, the company would make the following adjustments to net income: add depreciation (a non-cash expense) of USD7 million; add the decrease in inventory of USD3 million; add the increase in accounts payable of USD10 million; and subtract the increase in accounts receivable of USD15 million. Total additions of USD20 million and total subtractions of USD15 million result in net total additions of USD5 million.
可以再解释一下解题步骤吗
