单选题

Use the following data for Questions

Cash payments to supppliers	(114000)
Purchase of equipment	(68000)
Cash payment of dividends	(72000)
Purchase of land	(64000)
Cash payment for salary	(106000)
Sale of fixed assets	60000
Repurchase of common stock	(28000)
Cash collections from customers	200000
Cash payments of interest	(8000)

单选题 What is the cash flow from operations?

A、

A. 28000.
B、

B. 20000.
C、

C. 12000.

【正确答案】 A

【答案解析】200000-114000-106000-8000 =-28000.

单选题 What is the cash flow from investing?

A、

A. 132000.
B、

B. 72000.
C、

C. 52000.

【正确答案】 B

【答案解析】68 + 64-60 =72.

单选题 The cash flow from financing is:

A、

A. 100.
B、

B. 68.
C、

C. 102.

【正确答案】 A

【答案解析】72 +28 = 100.