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Sabrinaliyue · 2021年09月14日

Why "Cash received from customers = Revenue + Decrease in accounts receivable""

NO.PZ2017102901000036

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.

Why it's revenue + decrease in accounts receivable", account receivable means we didn;t receive the cash from custormer yet, so should be deducted from the cash received from customers, isn;t it?

1 个答案

Kiko_品职助教 · 2021年09月15日

嗨,爱思考的PZer你好:


同学这个问题我刚在你之前的提问里回答过了哈~有不懂的欢迎讨论~加油。

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加油吧,让我们一起遇见更好的自己!

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