会计英语48,9章练习题.docVIP

Chapter 4 statement of cash flow1.The net income of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below:A. Depreciation expenses for the year, $90000;B. gains on sale of machinery used in operations was $2400;C. Accounts receivable increased by $2000;D. Accounts payable increased by $8400;E. Patent amortization for the year was $14800;RequiredPrepare the cash flows from operating activities section of a statement of cash flows under the indirect method.Cash flows from operating activities:Net income …………………………………………………………… $260000A