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