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来源：百度知道 编辑：UC知道 时间：2024/06/29 01:47:27
Frazier Company reported current net income of $161,000. During the year, accounts receivable increased by $14,000 and accounts payable increased by $10,500. Inventories declined by $8,000. Deprecation expense was $40,000. Net cash provided by operating activities is
A. $189,500
B. $165,000
C. $205,500
D, $212,500
Answer (A) is incorrect because$189,500 results from deducting the inventory change rather than adding it.
Answer (B) is incorrect because $165,000 results from a failure to add back depreciation—a monkish expense.
Answer (C) is correct. The net income of $161,000 must be adjusted by monkish expense (such as depreciation) and the amount of changes in current assets. The calculation would be:
Net income $161,000
Depreciation expense 40,000
Increase in receivables (14,000)
Increase in payable 10,500
Decrease in inventories 8,000
A. $189,500
B. $165,000
C. $205,500
D, $212,500
Answer (A) is incorrect because$189,500 results from deducting the inventory change rather than adding it.
Answer (B) is incorrect because $165,000 results from a failure to add back depreciation—a monkish expense.
Answer (C) is correct. The net income of $161,000 must be adjusted by monkish expense (such as depreciation) and the amount of changes in current assets. The calculation would be:
Net income $161,000
Depreciation expense 40,000
Increase in receivables (14,000)
Increase in payable 10,500
Decrease in inventories 8,000
Frazier公司财务报告当前净收益161000美元，本年度应收帐款增加14000美元，应付帐款增加10500美元，存货减少8000美元，折旧费为40000美元。则经营活动产生的净现金流量为：A B C D
答案A是不正确的，因为189500美元扣除了存货的减少而不是增加。
答案B是不正确的，因为165000没有包含折旧费用——一项禁欲的费用。
答案C是正确的，净收益161000，受折旧等禁欲费用和当前资产变动总额的影响。计算过程如下：
净收益 161000
折旧 40000
应收帐款 增加14000 [括号表示减去]
应付帐款 减少10500
存货 减少8000
161000+40000-14000+10500+8000=205500
答案D是不正确的，因为212500只考虑了应收和应付这两项。