单选题 Net income for Orrican Company for the year ended December 31, 2009 was $83000. Its accounts receivable balance at December 31, 2009 was $153000, and this balance was $75000 at December 31, 2008. The accounts payable balance at December 31, 2009 was $82000 and was $51000 at December 31, 2008. Depreciation for 2008 was $14000, and there was an unrealized gain of $16000 included in 2009 income from the change in value of trading securities. Which of the following amounts represents Orrican"s cash flow from operations for 2009?
【正确答案】 A
【答案解析】[解析] Orrican公司在2009年的营业现金流的计算步骤如下:
净收益
折旧
未实现利润
应收账款的增加额
应付账款的增加额
$83000
$14000
($16000)
($76000)
$31000
营业现金流 $36000
因此,本题的正确选项为A。