現金流量 - 會計
By Bethany
at 2013-01-11T15:28
at 2013-01-11T15:28
Table of Contents
淡水公司100年度淨利為$300,000，，專利權攤銷$5000
取得庫藏股$60,000，應付帳款減少$20,000，固定資產增加$30,000，
長期投資採權益法評價，本年度認列投資收益$100,000，收到被投資
公司分配股利$10,000，長期債券投資溢價攤銷$6,000，試問淡水公司100
年度營業活動之淨現金流入為：
A.211,000
B.201,000
C.241,000
D.291,000
答 A
小弟的算式是
300,000+5,000-20,000-100,000+6,000=191,000
請問是哪裡錯了呢
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--
取得庫藏股$60,000，應付帳款減少$20,000，固定資產增加$30,000，
長期投資採權益法評價，本年度認列投資收益$100,000，收到被投資
公司分配股利$10,000，長期債券投資溢價攤銷$6,000，試問淡水公司100
年度營業活動之淨現金流入為：
A.211,000
B.201,000
C.241,000
D.291,000
答 A
小弟的算式是
300,000+5,000-20,000-100,000+6,000=191,000
請問是哪裡錯了呢
--
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