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
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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.
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期中考解答

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