Ch13 statement of cash flow實習解答

Ch13 statement of cash flow實習解答

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Chapter 13 statement of cash flows 一、 Free cash flow = $30,000 ($200,000 – $105,000 – $65,000) 二、 Operating expenses . ........................................ €160,000 Less: Non-cash depreciation expense . ............ (25,000) Add: Increase in prepaid expenses . ................. 5,000 Add: Decrease in accrued liabilities . ................ 6,700 Cash payments for operating expenses . .......... €146,700 三、 (a) Cash receipts from customers Sales + Decrease in Accounts Receivable $2,200,000 + $39,000 = $2,239,000 (b) Cash payments to suppliers First calculate the amount of purchases: Beginning inventory $ 210,000 Add: Purchases ? ? Less: Ending inventory 310,000 Cost of goods sold $1,500,000 $210,000 + Purchases – $310,000 = $1,500,000 Purchases = $1,600,000 Amount of cash payments to suppliers = Purchases + Decrease in accounts
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This note was uploaded on 04/01/2011 for the course ACCT COST ACCT taught by Professor Wang during the Spring '11 term at National Taiwan University.

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Ch13 statement of cash flow實習解答

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