會計-現金流量表 - 金融業討論
By Caroline
at 2013-06-02T08:48
at 2013-06-02T08:48
Table of Contents
小弟不才，有一題想了很久無解，煩請大大們幫解，最好有較詳細說明，謝
Q:甲公司06年度有關資料如下:本期純益$80,000，應收帳款(淨額)增加$6,000，預收貨款減少$3,000，呆帳$2,000，折舊$4,000，以$60,000出售帳面價值$65,000之器具，支付現金股利$12,000，應付利息增加$5,000，現金增資$50,000，支付公司債利息$3,600(溢價攤銷$600)，則營業活動之現金淨流入:
(A)$86,400 (B)$85,000 (C)$84,400 (D)81,400
答案是(C)，但我一直卡住，甚至算不到任一個選項的數字，拜託了，謝
--
Q:甲公司06年度有關資料如下:本期純益$80,000，應收帳款(淨額)增加$6,000，預收貨款減少$3,000，呆帳$2,000，折舊$4,000，以$60,000出售帳面價值$65,000之器具，支付現金股利$12,000，應付利息增加$5,000，現金增資$50,000，支付公司債利息$3,600(溢價攤銷$600)，則營業活動之現金淨流入:
(A)$86,400 (B)$85,000 (C)$84,400 (D)81,400
答案是(C)，但我一直卡住，甚至算不到任一個選項的數字，拜託了，謝
--
Tags:
金融業
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