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.