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许晏宁 · 2022年12月06日

为什么这里不用net income呢

NO.PZ2018062004000098

问题如下:

Company A reported revenue of $80 million, net income of $45 million. What’s the amount of cash received from customers if accounts receivable increased by $5 million and accounts payable decreased by $1 million?

选项:

A.

$75 million.

B.

$86 million.

C.

$74 million.

解释:

A is correct. cash received from customers=revenue- increase in accounts receivable=80-5=75. The change in accounts payable does not affect the cash received from customers, it affects the cash paid to suppliers.

请问这个知识点在课件的哪里

1 个答案

lynn_品职助教 · 2022年12月07日

嗨,从没放弃的小努力你好:


用net income是间接法求cash flow哈

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