单选题 An analyst gathered the following data about a company: Collections from customers are $ 5000. Depreciation is $ 800. Cash expenses (including taxes) are $ 2000. Tax rate = 30%. Net cash increased by $1000. If inventory increases over the period by $ 800, cash flow from operations equals:

A、

A. $1600.
B、

B. $ 2400.
C、

C. $ 3000.

【正确答案】 C

【答案解析】Use the direct method. Collections from customers $ 5000 Cash expenses $ 2000 Cash flow from operations $ 3000 Cash expenses are given . If you had been given COGS, you would to adjust that for inventory changes to get cash expenses for inputs. Depreciation is a non-cash change. Changes in depreciation are used with the indirect method. Net change in cash will reflect CFI and CFF,not just CFO.