问题如下图：
选项：
A. 
B. 
C. 
解释：
请问可以用这样的逻辑思考吗？
先用直接法：revenue-COGS-SG&A-int-tas=NI
再用间接法求出CFO
Olive_品职助教 · 2019年09月16日
同学你好，你写的这个公式 revenue-COGS-salaries paid-int paid-tax paid算出来并不是NI，你写的这个计算过程，本质上就是直接法：
先算：revenue-COGS-cash paid for salaries-cash paid for interest-cash paid for taxes
然后调整：-ΔAR-Δinv+ΔAP
=revenue-ΔAR-(COGS+Δinv-ΔAP)-cash paid for salaries-cash paid for interest-cash paid for taxes，这个和解析里的计算过程是一样的。
如果要算NI，那么就要知道从revenue到NI中间的各项科目，题目并没有给，直接简单的用各项cash paid来代替利润表中的expense，算出来的并不是NI，因为NI之所以跟CFO不同，原因之一就是因为利润表中的很多收入和费用并不是直接收现付现的，所以计算NI，就要知道利润表中的各项收入和费用，这道题我们不知道，所以不能用间接法，从题目给的条件，可以判断是用直接法计算。加油
NO.PZ2017102901000036问题如下In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to:A.$6 million.B.$10 million.C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor taxes = $40 –$22 – $6 – $2 –$4= $6 million. 老师，2014年的存货增加了4，根据公式资产项应该是减去，为什么答案是加上？
NO.PZ2017102901000036问题如下In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to:A.$6 million.B.$10 million.C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor taxes = $40 –$22 – $6 – $2 –$4= $6 million. 什么时候用直接法什么时候间接法呢？直接法里面为什么receivefrom customer不计算ap光计算ar呢？
NO.PZ2017102901000036问题如下In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to:A.$6 million.B.$10 million.C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor taxes = $40 –$22 – $6 – $2 –$4= $6 million. 这两个数据是什么意思，在计算什么值的时候会使用呢
NO.PZ2017102901000036 问题如下 In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to: A.$6 million. B.$10 million. C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor taxes = $40 –$22 – $6 – $2 –$4= $6 million. 我理解是何老师说的那个公式最左边那一列的负号其实都没有数学意义，因为等号右边的全部项目的正负号都已经代表了现金流向，所以严格来讲左边应该全部改成加号，不然像这种题目做不出来
NO.PZ2017102901000036问题如下In 2014, a company using US GAma cash payments of $6 million for salaries, $2 million for interest expense, an$4 million for income taxes. Aitioninformation for the company is proviin the table:Baseonly on the information given, the company’s operating cash flow for 2014 is closest to:A.$6 million.B.$10 million.C.$14 million. A is correct.Operating cash flows = Cash receivefrom customers – (Cash paito suppliers + Cash paito employees + Cash paifor other operating expenses +Cash paifor interest + Cash paifor income taxes)Cash receivefrom customers = Revenue + crease in accounts receivable= $37 + $3= $40 millionCash paito suppliers = Cost of goo sol+ Increase in inventory – crease in accounts payable= $16 + $4 + $2 = $22 millionTherefore, the company’s operating cash flow = $40 –$22 – Cash paifor salaries – Cash paifor interest – Cash paifor taxes = $40 –$22 – $6 – $2 –$4= $6 million. Purchase是20，但是公式前面有个负号啊？代入公式给suppliers 的钱就应该是-20+-2=-22啊最后40- -22-6-2-4老师我哪里错了谢谢