Reading 19课后题21
An analyst gathered the following information from a company’s 2018 financial statements (in $ millions):
A B C
cash received from customers 249.7
259.5
259.5
cash paid to suppliers 169.7
174.5
182.1
Balances as of Year Ended 31 December
Retained earnings Accounts receivable Inventory
Accounts payable
2017 2018
120 145 38 43 45 48 36 29
22
In 2018, the company declared and paid cash dividends of $10 million and recorded depreciation expense in the amount of $25 million. The company considers dividends paid a financing activity. The company’s 2018 cash flow from operations (in $ millions) was closest to
A 25.
B 45.
C 75.
这道题The company considers dividends paid a financing activity. 为什么答案中还是将paid cash dividends of $10 million加回去了？而且为什么是加进去而不是减掉？
