单选题 Using the following information, what is the firm"s cash flow form operations?
Net income
Decrease in accounts receivable
Depreciation
Increase in inventory
Increase in accounts payable
Decrease in wages payable
Increase in deferred tax liabilities
Profit from the sale of land
$330000
$86000
$45000
$50000
$75000
$23000
$46000
$6000
【正确答案】 B
【答案解析】[解析] 营业现金流=净收益-土地销售利润+折旧+应收账款的减少金额-存货的增长金额+应付账款的增长金额-应付工资的减少金额+递延税金负债的增长金额=330000-6000+45000+86000-50000+75000-23000+46000=503000(美元)