财务报表 第十 第七章 答案部分_第1页
财务报表 第十 第七章 答案部分_第2页
财务报表 第十 第七章 答案部分_第3页
财务报表 第十 第七章 答案部分_第4页
财务报表 第十 第七章 答案部分_第5页
已阅读5页,还剩1页未读 继续免费阅读

下载本文档

版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领

文档简介

Exercise7-3(30minutes)CashFlowsfromOperationsComputation:Netincome$10,000Add(deduct)itemstoconverttocashbasis:Depreciation,depletion,andamortization$8,000Deferredincometaxes400Amortizationofbonddiscount50Increaseinaccountspayable1,200Decreaseininventories85010,500$20,500Undistributedearningsofunconsolidatedsubsidiariesandaffiliates(200)Amortizationofpremiumonbondspayable(60)Increaseinaccountsreceivable(900)(1,160)Cashprovidedbyoperations$19,340晋b.刚随(1)饰信Thei恩ssuan火ceof厚trea钩sury局stock拣for正emplo掘yees预tock复plans句(as萄compe较nsati屯on)r母equir狮esan线addb棒ackt管onet基inco朽mebe屡cause搁iti缝san捧expen缩seno煎tusi浪ngca烘sh.缘胳(2)众社Thec脆asho时utflo偿wfor指inte许rest旁isno挨tinc翅luded稿ine源xpens筐eand掘must碎bei殊nclud翠edas拐cash创outf验lowi产ninv涝estin逢gact萍iviti金es(a旬spar失tof腥outla顾ysfo祖rpro各perty宰.)固吓(3)杀忧Ifth包edif喜feren假cebe真tween藏pens年ione舍xpens闻eand嘉actu竹alfu熟nding唉isa看nacc球rued未liabi逐lity,枯the的unpai抵dpor阔tion眉must咱bead板dedb示ackt邪oinc药omea旅san聋expen飘seno潮treq校uirin常gcas掉h.If画the世amoun前tfun叠dede宴xceed康spen究sion稀expen吉se,t谁henn贯etin爆come补must拆bere川duced喉byt干hate骨xcess缩amou登nt.碌Exerc钓ise7兰-4(3欠0min疮utes)旋a.归瑞Begin忽ning研balan武ceof纪acco易unts慰recei戴vable赶汗外$3豪05,00伟0垒Nets省ales怎拣参1,9尺37,00练0穿Total漂pote飞ntial亦rece家ipts佣命盏$2,24矿2,000沾Endin依gbal爱ance并ofac废count震srec悉eivab认le止挥躬-纽295,0僵00棕Cash倦colle威cted膜from泊sales仗垮患$1,94驱7,000俘b.搁妥Endin或gbal紫ance拘ofin纯vento链ry浇配党$5郊49,00跪0贵Cost茄ofsa侧les眯狸苍+1,15归0,000熔Total妄谦忍$1,69颗9,000却Begin毒ning庆balan蜡ceof趴inve代ntory揪起释-4陵31,00但0龙Purch羞ases弊叛垫$1,26缘8,000赖Begin早ning芝balan姻ceof眯acco柿unts坏payab狸le智衰必$5泛63,00饰0听Purch井ases密(from钞abov厌e)角浩房1,2姥68,00振0怕Total编pote但ntial植paym工ents剖拆魂$1,83敞1,000洲Endin正gbal出ance造ofac化count茧spay张able布盈蔑-6隙04,00湿0拍Cash休payme确ntsf帐orac掌count驼spay弱able零玩董$1,22轮7,000纹c.笨啦Issua垫nceo验fcom违mons燥tock骨棚表$手81,0佳00犁Issua踢nceo竞ftre跟asury们stoc释k齿矿嚼浮17,也000冠Total类nono通perat途ingc桌ashr轻eceip轮ts若握乞$右98,0拾00殃d.桨道Incre健asei经nlan郑d文熟度$1隐50,00疮0鄙Incre抱asei定npla捧ntan弃dequ副ipmen组t赵仙能扯18,诉000校Total蚁paym尼ents适forn脊oncur付rent记asset辨s取罩贡$1虹68,00圈0形Exerc畏ise7手-5(2蒜0min渴utes)似Sourc扎e估浪Use骄铲Adjus钻tment程稠Categ茅ory惰a.钢锄舅迅X朽隙X变膊O汁b.链粪袄假X旁宁施F是c.锄宽X哲缺剑阵F块d.涨塔X汉双挠电I判e.避拳县任X慧瞎可F仰f.萄半暴妈和太袭NCN破g.定宿柿栋X缠葡彻I衔h.雀鲁谎今佩逗岔NCS伐i.根念董著X止译决F乖j.摸柳X约真锈X聚扣O墓Exerc坡ise7景-6(2床0min狐utes)剃Sourc漆e肚浪Use触肾Adjus恰tment坦搭Categ如ory土a.世涨X乡烘X拌跳O渡b.撑祝柜惜X论锤肤F侨c.不趴浪口竟筐肿NCN敲d.种孟岁笼X测懒赖I导e.挂柔利豪受米腰NCS抛f.酬永夸榜廉肥层NCN辛g.伴愿X目糊眯版I塌h.果圾气棉飘缓火NCS莲i.尸仿岂幕伶肥稼NE谎j.来民档坐略宣侦普NE柱Exerc拼ise7雨-7(3玩0min纠utes)阻田Net其谨Cash拿from夕性Cash吧照Incom总e腐济opera撒tions左放posit揉ion贺往1.啄死NE地典NE户犁+广程2.蜡匹NE铜旋NE尝门+遮湾3.邮杏+员默+追沾+株浙4a.麻琴-点默NE订饭NE蓝腥4b.本饿NE距(1)拍者+擦(2)每炕+俊(2)购轻刃4c.途娃-练朴+遮(2)你界+渐(2)逐欧弃掌5.嘉减NE号瑞+降护+华债6.妥充-叫尤+(lo娃ng-ru疯n-)逆轰+(lo丢ng-ru舒n-)唉焰7.寿保-纹堆-索(5)邀明+是垒8.中漆+炭粘NE车投NE誉唱9.镇赤+围(3)论见+缺(4)况斜+镜(4)还仅铃10.圾蚊继篇NE眯杨搜会富吨+永摊个弟员仅+薪给11.膊修举甩+毒夜寨惭签廉+良骡透是疮桂+依旨12.疾扔帮敲NE规叉兽背陈偿NE裂痛翁猫液+脑母13.瓦寿梅难NE馆挑忍呢融矛NE镰努参细讲+密(1)猫Defe敢rred宗taxa嗓ccoun往ting.劲(2)伙Depe蝇ndso蛛nwhe披ther律taxs储aving捕sare暗real险ized昨inca纵sh.谋(3)读Ifp西rofit顺able.凶(4)赏Ifa损ccoun卵tsre响ceiva殃blec涨ollec秩ted.式(5)球Depe威ndso倦nwhe隆ther绪inter黄esti销spai筒dor间accru策ed.滥洒Furth密erex膏plana纠tions赌(lis窃tedb炎ypro助posal挎numb港er):赚1.帐委Subst玩ituti温ngpa么yment街ins隔tock窃forp血aymen升tin疾cash袭fori丈tsdi弟viden予dswi剑llno堆taff旋ecti蚂ncome男orC忧FObu颈twil近linc航rease糊cash蹈posi浑tion.吃2.臂旅Inth印esho拥rtru栽n,po制stpon盆ement粮ofc纹apita百lexp蹄endit袋ures方will赢save配cash酱buth虽aven汁oeff恰ecto丝ninc妄omeo旗rCFO屿.In斧thel奸ongt扯erm,苗both魔incom竿eand末CFO割mays童uffer梁due蔽tolo奖wero升perat竞inge乒ffici堵ency.扁Exerc损ise7献-7—co庄ntinu恰ed壁3.例啄Cash瘦nots荐pent卖onre外pair肃andm葬ainte居nance斩will嫌incr助ease岸allt获hree日measu撒res.逃Howev汽er,t遣hesk粉impin熟gon适neces晃sary窑discr野etion携aryc友osts蒸will逆adver草sely惧impac绣tfut热ureo贫perat页inge宇ffici爬ency教and,狸hence候,pro皱fitab坏ility行.讽4.旺央Manag汤ersa芬dvoca重ting滤anin援creas屿ein壤depre易ciati瓣onma专yhav张espo枣keni者nthe鞠mist饺aken恐belie与ftha抖tdep序recia嚷tion控isa呀sourc藏eof咬cash油andt醋hatc感onseq沫uentl狠yinc茎reasi皂ngit怒woul风dres干ulti溪nah税igher挨cash缎infl圈ow.I自nfac撒t,th暗elev害elof靠depr储eciat险ione侮xpens免ehas籍noe昆ffect经onc烂ashf情low—t炉hesa叼meam生ount毛ofde丙preci梁ation哈dedu玩cted察inar杜rivin浴gat缴neti动ncome韵isa循dded利back狠inar膏rivin垮gat惯CFO.区Ont卷heot援herh茄and,无incre姻asing丢depr经eciat亦ionf奋orta淹xpur穗poses邮will通ina撕llca舒sesr乔esult抵ina脉tlea沟sta厘short讽垄term粉savin镰gs.菊5.米黄Quick绸erco艺llect慢ions拳will浅nota狂ffect馒inco秋mebu计twil冶linc役rease月CFO企becau框seof欠lowe糊racc阵ounts期rece挨ivabl颗e.Ca痒shwi群llal踪soin失creas阅eby哨thes丑peedi蛋erco糟nvers胖iono产frec笛eivab注lesi舌ntoc枕ash.坚Inth针elon累gerr堵unth榜isst词iffen于ingi谣nthe看term愁sof撤sale兴tocu性stome赠rsma杯yres吓ulti诱nsal泪eslo殊stto谦comp主etiti彻on.修6.荣凉Payme把ntss喊tretc哨hed益附outw鱼illl栽ower鱼incom摄ebec关ause战oflo时stdi猴scoun眯tsbu上tdoe湾spos消itive百lyaf俘fect辣CFOb姥yinc却reasi纠ngth惭elev省elof液acco档unts芬payab湿le.C倍ashc骄onser泊vatio舅nwil竟lres仅ulti尘nah豪igher屿cash灌posi阵tion.厦Rela童tions竿with荡supp源liers荐may鸣beaf霞fecte随dadv讲ersel沃y.No贸te:L辟ong-t枕ermc迫asho妥utflo漏wwil洗lbe喇highe阿rbec索ause果ofth折elos妻tdis脊count知.喜7.依赛Borro畜wing境will或resul达tin册inter顺estc碑osts副that鼓will卵decre肝asei柜ncome帆and糖CFO.笔Cash炊posit烂ionw典illi祥ncrea醉se.榴8.满挽This垒chang剩ein猎depre毁ciati宵onme须thod帆will垮incre菠asei笨ncome对int真heea缓rlys担tages位ofa运nass改et's贵life.胃The瞧oppos充item工ayho咽ldtr聚uein干the拍later吊stag鲁esof挠the设asset宽'sli括fe.算Inth栗esho唯rtte仓rm,h漆igher驾sale不sto嫂deale露rswi愁llre疼sult谜inhi嚷gher枣profi谜ts(a纽ssumi滑ngwe现sell让abov贝ecos白ts)a钳nd,i络fthe禾ypay贼prom指ptly,展both并CFO圣andc宾ashw旁illi娘ncrea亏se.H信oweve趣r,un坡less忙thed总ealer臭sare金able堂tos手ellt宵ocon倦sumer狠s,su掏chsa检lesw侄illb呢emad邻eat之thee土xpens乔eof名futur扶esal龄es.内This足will俊lead啊tole捉ssin跨come梦from妨pensi卵onas祥sets撞inth方efut办urew屈hich且could吹caus常efut庄urep朱ensio旺nexp鸣ense咱toin旬creas唯e.挣Thec管osto弄ffun顶ding子inven游tory果will脑bere竹duced咏int滚hefu撞ture.猾In抄thec预urren梁tper效iodn挨etin伐come咽maya踏lsob途einc榆rease斧dby排aLIF餐Oliq往uidat柔ionf胖romr时educe乒dinv妥entor宾ylev婶els.惑Thec挂urren赴tper陕iodd耀eclin战ein碌thev鱼alue夕ofth西etra鬼ding坦secur感ities侄has把been迹refle凝cted祥incu舰rrent昆peri茧odin易come,开ash刑asth贞epre序vious盆gain怠.Alt析hough捡the商sale爷will舌incre与asec齐ash,勇itwi岛llha雁veno具effe衣cton漆curr多entp鸣eriod踪inco客me.I欢fthe蜂curr四entp遇eriod牧decl笨inei精sdee番medt捎obe敢tempo膛rary,颤the符compa批nyis叔sell烧inga铸pote珠ntial供lypr生ofita介bles施ecuri添tyfo咸ras丰hort-简term菠cash蚊gain.肠Reiss薄uance抛oft桥reasu竞rysh无ares细will肯incre深asec欧ash,纽butw宫illh屋aven叫oeff热ecto殊ncur擦rent恶perio造dinc糕omea它sany掠“gai债n”or纱“los境s”is沙refl被ected乞ina阵dditi业onal兵paid坐inca掌pital瞧,not骨inco割me.I战fthe餐stoc寨kpri辆ceis埋cons桥idere继dto符bete灶mpora气rily萌depre撑ssed,耗the贼compa冤nyis滋fore至going锄afu范ture随sale稍ata掘great盈erma恶rket盒price才and旗is,t承hus,劝suffe监ring获curre来ntdi屯lutio划nof阴share涉holde宜rval惨ue.泡Exerc础ise7耻盟9(60广minu轰tes)蚁a.警包Cash篮Colle芒ction炉sCom应putat怒ion:曾Accou皂ntsR外eceiv棍able助(Net)汗Beg[昼a]塑 项564.1这Sales掘[13]影 停6205.砖8上6145.漠4东 狂Cash侦colle数ction奏s[b]膨End[鼠33]碰 插624.5们Notes套:挨[a]隙苗Balan摘ceat瞎7/29别/Year珍10闹住跳$624.糠5[3固3]米饱Less:才incr族ease潜inYe颈ar10怪瓶仗择(6阅0.4)畜[61]虫锄$564.井1莲[b]Th枯isam催ount蛙isov绪ersta座tedb雕ythe绞prov但ision袍for磁doubt骑fula摧ccoun龄tsex唱pense奔that顿isi闷nclud腐edin富anot愚here密xpens围ecat枪egory怪.宋b.较旱Cash菌Divid柴ends昆Paid旺Compu般tatio您n:级Divid腾ends拔Payab闻le低Divid架endp合aid[银77]菠 菊137.5脂 陶32.3婶 则Beg[瞒43]宽 袭142.2厕 仰Divid照endd桃eclar晨ed[a吵][89愚]纵 集37.0宽 宫End[武43]斤Note射[a]:存Item枪[89]奥repre寿sents缓divi语dends熄decl液ared,廊not鸣divid圈ends望paid器(see恭also祥Item倾[77])愧.涂c.灌膊Cost恭ofGo抄odsa年ndSe各rvice雅sPro草duced笋Comp肢utati爷on:遭Inven哑torie膛s考Beg[纯34]沃 扰819.8压Amoun厨tto千balan插ce科 态3982.万4扑4095.隐5木 挥Cost眠ofpr笔oduct渐ssol响d[14习]齐End[筋34]丸 冶706.7此d.打育Thee稳ntry连fort栗hein掩come霸taxp改rovis锹ionf俯orYe系ar11背is:甘Incom厘etax飞expe洋nse[视27]睛冈疤265.9织Defer在redi阁ncome番tax浅(curr跟ent)全plug抖辟孟阳12.1度Incom闲etax芳paya含ble背仔鹿230.4喊Defer冶redi轨ncome肠tax纲(nonc费urren蹈t)[a旷]铸少荡杰23.4嘉Notes仅:坝(1)T受heen恶tryi蚀ncrea衬sesc阳urren胆tlia防bilit闻iesb仗y$12脸.1si恨nced返eferr钱edin鹊come弱tax(愿curre次nt)i饲scre冈dited勺byt域hisa刃mount夺.It旁also趋incre凤ases勿curre茂ntli潜abili赏ties做by$2超30.4言[124A执],th而eamo雀unto笼finc摄omet龟axes格payab洲le.挣(2)T匙he[a骤]is芳thed久iffer亮ence冻inth匹ebal喇ance屑ofth蜂enon昼curre迷ntde克ferre扎dinc宾omet离axit使em[1孝76]=作$258抛.5刃荡$235四.1=余$23.4冲.紧(3)A荡lso,溜$23.4脸+$1努2.1=博$35.渴5,wh牵ichi席stot娇alde机ferre非dtax摇[59]突or[厌127A]究Exerc未ise7打滔9—con意tinue股d栏e.朱疾Depre稳ciati抬onex对pense权has捧noef挨fect煎onca撒shfr埋omop植erati营ons.堪Thec周redit写,whe独nrec天ordin凯gthe悠depr生eciat损ione惊xpens匆e,go毛esto行accu爽mulat讨edde孩preci悠ation淡,an抽oncas蝴hacc陶ount.奶f.危唯These丹prov载ision妹sare赠adde腊dbac喘kbec惜ause壮they糖affec逆tonl预ynon稻cash周accou睬nts,专thec错harge购toe披arnin衡gsmu违stbe馅remo课vedi趋ncon烂verti才ngit泼tot唉heca济shba校sis.婆g.族缝The“酬Effec午tof王excha值nger收atec兰hange历son翅cash”赌repr硬esent注stra品nslat拿iona僵djust摩ments赛(dif呆feren穴ces)蜓arisi扰ngfr捕omth懂etra帖nslat匀iono五fcas魔hfro蒙mfor汁eign鸟curre话ncies羡tot有heU.脆S.do该llar.绸Anyg告aino温rlos肢sis地repor暴tedu烂nder牌"othe塘r,ne快t"—It荣em[6尽0].揪Free锅cash砍flows颂=宾Cash汇flow拦from车oper泻ation喂s–C蛋ashu平sedf狮orca债pital化addi悉tion

温馨提示

  • 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
  • 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
  • 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
  • 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
  • 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
  • 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
  • 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。

评论

0/150

提交评论