In the course of preparing a company's statement of cash flows, the following figures are to be included in the calculation of net cash from operating activities $ Depreciation charges 980,000 Profit on sale of non-current assets 40,000 Increase in inventories 130,000 Decrease in receivables 100,000 Increase in payables 80,000 What will the net effect of these items be in the statement of cash flows?
A、$A Addition to operating profit 890,000
B、Subtraction from operating profit 890,000
C、Addition to operating profit 1,070,000
D、Addition to operating profit 990,000
A、$A Addition to operating profit 890,000
B、Subtraction from operating profit 890,000
C、Addition to operating profit 1,070,000
D、Addition to operating profit 990,000
【参考答案及解析】
$ Add: depreciation charge 980.000 Less: profit on sale of assets (40,000) Less: increase in inventories (130,000) Add: decrease in receivables 100.000 Add: increase in payables 80,000 Addition to operating profit 990,000
$ Add: depreciation charge 980.000 Less: profit on sale of assets (40,000) Less: increase in inventories (130,000) Add: decrease in receivables 100.000 Add: increase in payables 80,000 Addition to operating profit 990,000