单选题
{{B}}An analyst has gathered the
following information about a company, use the information to answer.{{/B}}
|
Income Statement for the Year 2005 |
|
|
|
|
|
|
|
Sales |
|
$1500 |
|
Expenses |
|
|
|
COGS |
$1300 |
|
|
Depreciation |
20 |
|
|
Goodwill |
10 |
|
|
Int. Expenses |
40 |
|
|
Total expenses |
|
{{U}}1370{{/U}} |
|
Income from cont. op. |
|
130 |
|
Gain on sale |
|
{{U}}3O{{/U}} |
|
Income before tax |
|
160 |
|
Income tax |
|
{{U}}64{{/U}} |
|
Net Income |
|
$96 |
|
Additional Information: |
|
Dividends paid |
$30 |
|
Common stock sold |
20 |
|
Equipment purchased |
50 |
|
Bonds issued |
80 |
|
Fixed asset sold for (original cost of $100 with accumulated
depreciation of $70 ) |
60 |
|
Accounts receivable decreased by |
30 |
|
Inventory decreased by |
20 |
|
Accounts payable increased by |
20 |
|
Wages payable decreased by |
10 | |
单选题
What is the cash flow from investing?
【正确答案】
B
【答案解析】
|
Purchase of equipment |
-$ 50 |
|
Fixed asset sold |
$ 60 |
|
CFI |
$ 10 |
单选题
What is the cash flow from operations?
【正确答案】
C
【答案解析】
|
Net Income |
+$ 96 |
|
Depreciation |
+30 |
|
Gain on sale of asset |
-30 |
|
Accts. Rec. |
+30 |
|
Inventory |
+20 |
|
Accts. Payable |
+20 |
|
Wage/Pay |
-10 |
|
CFO |
+$156 |