會計現金流量表 間接法 - 考試
By Tracy
at 2013-03-15T18:15
at 2013-03-15T18:15
Table of Contents
Q:某公司稅後淨利$30000
壞帳費用$5000
應付公司債溢價攤銷$2000
折舊費用$1000
應收帳款帳面價值增加數$12000
沖銷壞帳$7000
營業活動的淨現金流入如何?
A:$17000
一直搞不清楚壞帳費用、備抵壞帳、應收帳款在現流表裡的關係
我計算:30000+5000-2000+1000-12000-7000=15000
想請問是哪裡計算錯誤,謝謝:)
--
壞帳費用$5000
應付公司債溢價攤銷$2000
折舊費用$1000
應收帳款帳面價值增加數$12000
沖銷壞帳$7000
營業活動的淨現金流入如何?
A:$17000
一直搞不清楚壞帳費用、備抵壞帳、應收帳款在現流表裡的關係
我計算:30000+5000-2000+1000-12000-7000=15000
想請問是哪裡計算錯誤,謝謝:)
--
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考試
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