单选题 Use the following financial data for Moose Printing Corporation to calculate the cash flow from operations (CFO) using the indirect method. Net income $ 225 Increase m accounts receivable 55 Decrease m inventory 33 Depreciation 65 Decrease in accounts payable 25 Increase m wages payable 15 Decrease m deferred taxes 10 Purchase of new equipment 65 Dividends paid 75

A、

A. Increase in cash of $183.
B、

B. Increase in cash of $ 173.
C、

C. Increase in cash of $ 248.

【正确答案】 C

【答案解析】CFO for Moose Printing Corporation is calculated as follows: Net Income $ 225 A/R $ 55 + Inventory $ 33 + Depreciation $ 65 A/P $ 25 + Wages Payable $15 -Deferred taxes $10 = $ 248. The purchase of new equipment would be an investing activity and, therefore, would not be ineluded in the CFO. Dividends paid would be a financing activity and would not be included in the CFO.