单选题 Jodi Lein, small business consultant, is currently working with RJ Landscaping, a sole proprietorship. She is trying to educate the owner on the importance of monitoring cash flows. Operating information as of the end of the most recent month appears below:
Cash from sale of truck of $ 7000.
Cash salaries paid of $17000.
Cash from customers of $ 45000.
Depreciation expense of $ 5500.
Interest on bank line of credit of $1000.
Cash paid to suppliers of $ 22000.
Other cash expenses, including rent, of $ 6300.
No taxes due.
Using this information, Lein calculates the cash flow from operations for the month at:
  • A. $ 1300.
  • B. $11200.
  • C. $300.
【正确答案】 A
【答案解析】The format of the question information suggests the use of the direct cash flow method. In this method, depreciation is not a component of cash flow from operations. Cash flow from operations = (all numbers in thousands of dollars) 45-17-22 -6.3-1.0 = 1.3, or $1300.