[討論] 96-3 高業財務分析第十六題
看板License (證照考試)作者focus0120 (發克斯洞么兩洞)時間18年前 (2007/09/04 18:55)推噓16(16推 0噓 9→)留言25則, 9人參與討論串1/4 (看更多)
亞聚公司91年度淨利為$20,000，呆帳損失$6,000，應付公司債溢價攤銷$1,000，
折舊費用$2,000，應收帳款增加數$10,000，備抵呆帳減少數$4,000，
則91年度來自營業活動之淨現金流入為：
(A)$18,000
(B)$17,000
(C)$12,000
(D)$7,000
大家都知道目前為止聯合人力網上，投資學和財務分析的答案是"相反的"
對照投資學那邊公佈的答案是(D)
可是不是應該是(B)嗎?
20000 + 6000 - 1000 + 2000 - 10000 = 17000
請大家指點一下
感謝唷
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