第一題
The 2001 income statement for McDonald's Corporation shows cost of goods
sold $3802.1 million and operating expenses (including depreciation expense of
$10869.3 million )$8370.9 million .The comparative balance sheet for year shows
that inventory increased $6.2 million .prepaid expenses increased $68.9
million,accounts payable(merchandise suppliers)increased $4.6 million,and
accrued expenses payable increased $150.3 million
Instructions
Using the direct method , compute (a) cash payments to suppliers and (b)
cash payments for operating expenses.
Ans
(a)先算出本期進貨=C.G.S+期末存貨增加數=$3802.1+$6.2=3808.3
付現數=本期進貨-應付帳款增加數=$3808.3-$4.6=3803.7(in million)
(b)付現數=營業費用+預付費用增加數-應付費用增加數
=$8370.7+$68.9-$150.3=$8289.3 (in million)
第二題
Poppy Company reported net income of $195000 for 2004.Poppy also reported
depreciation expense of $45000 and a loss of $5000 on the sale of equipment
The comparative balance sheet shows a decrease in accounts receivable of
$15000 for the year a $12000 increase in account payable,and a $4000 decrease
in prepaid expenses
Instructions
Prepare the operating activities section of the statement of cash flows for
2004,Use the indirect method.
Ans
營業活動的現金流量
本期淨利 $195,000
調整：
折舊費用 $45,000
出售設備損失 5,000
應收帳款減少 15,000
應付帳款增加 12,000
預付費用減少 4,000 81,000
-------- ---------
營業活動的淨現金流量 $276,000
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