问题如下：
In 2014, a company using US GAAP made cash payments of $6 million for salaries, $2 million for interest expense, and $4 million for income taxes. Additional information for the company is provided in the table:
Based only on the information given, the company’s operating cash flow for 2014 is closest to:
选项：
A.$6 million.
B.$10 million.
C.$14 million.
解释：
A is correct.
Operating cash flows = Cash received from customers – (Cash paid to suppliers + Cash paid to employees + Cash paid for other operating expenses +Cash paid for interest + Cash paid for income taxes)
Cash received from customers = Revenue + Decrease in accounts receivable
= $37 + $3= $40 million
Cash paid to suppliers = Cost of goods sold + Increase in inventory – Decrease in accounts payable
= $16 + $4 + $2 = $22 million
Therefore, the company’s operating cash flow = $40 –$22 – Cash paid for salaries – Cash paid for interest – Cash paid for taxes = $40 –$22 – $6 – $2 –$4= $6 million.
根据课件P167 页提示，U.S GAAP 下Indirect method only. 为什么这里又可以用Direct method?
