单选题 A firm has net cash sales of $3500, earnings after taxes (EAT) of $1000, depreciation expense of $500, cost of goods sold (COGS) of $1500, and cash taxes of $ 500. Also, inventory decreased by $100, and accounts receivable increased by $300. What is the firm's cash flow from operations ?

A、

A. $1200.
B、

B. $1800.
C、

C. $1300.

【正确答案】 C

【答案解析】

{{I}}Indirect Method{{/I}}
EAT	+1000
Depreciation	+500
Change in Inv.	+100 a source
Change in Accts. Rec.	(300) a use
CFO	1300
{{I}}Direct Method{{/I}}
Net Sales	+3500
Change in Accts. Rec.	(300) a use
COGS	(1500)
Cash Taxes	(500)
Change in Inv.	+100 a source
CFO	1300