财务报表分析 第十版 第七章节 答案(部分).docVIP

Exercise 7-3 (30 minutes) Cash Flows from Operations Computation: Net income $10,000 Add (deduct) items to convert to cash basis: Depreciation, depletion, and amortization $8,000 Deferred income taxes 400 Amortization of bond discount 50 Increase in accounts payable 1,200 Decrease in inventories 850 10,500 $20,500 Undistributed earnings of unconsolidated subsidiaries and affiliates (200) Amortization of premium on bonds payable (60) Increase in accounts receivable (900) (1,160) Cash provided by operations $19,340 b. (1) The issuance of treasury stock for employee stoc