現金流量表 一題 - 會計
By Wallis
at 2020-10-05T21:01
at 2020-10-05T21:01
Table of Contents
各位好,最近剛學完現金流量表
寫到此題有疑問想要請教
https://imgur.com/Jrhbv39
為何計算營業活動的現金流量不用再加損益表上的金額
拿銷貨收現當例子,答案只計算「現金收現$83000+應收帳款收回$100300」
而不是「銷貨淨額$185000+現金收現$83000+應收帳款收回$100300」
寫講義上其他相類似的題目,都有再加上損益表上的金額
以上一個疑問,還請版上的各位幫忙解惑 謝謝
--
寫到此題有疑問想要請教
https://imgur.com/Jrhbv39
為何計算營業活動的現金流量不用再加損益表上的金額
拿銷貨收現當例子,答案只計算「現金收現$83000+應收帳款收回$100300」
而不是「銷貨淨額$185000+現金收現$83000+應收帳款收回$100300」
寫講義上其他相類似的題目,都有再加上損益表上的金額
以上一個疑問,還請版上的各位幫忙解惑 謝謝
--
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