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:
【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.