期中考解答

期中考解答

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1 D B B B C 6 C B B B B 11 B C B A C 16 C D B A C 21 C A 二、 1. Net Income . .................................................................................................. €340,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense . ......................................................................... 35,000 Increase in accounts receivable . .......................................................... (50,000) Decrease in inventory . ......................................................................... 13,000 Amortization of patent . ......................................................................... 4,000 Increase in accounts payable. .............................................................. 5,600 Decrease in interest receivable . ........................................................... 7,000 Increase in prepaid expenses . ............................................................. (6,000) Decrease in income taxes payable . ..................................................... (1,500) Gain on sale of land . ............................................................................ (5,000) Net cash provided (used) by operating activities . ........................ €342,100 2. 1. B
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期中考解答

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