有很多學(xué)生在備考CFA考試中，在做考試題的時(shí)候往往會(huì)感到疑惑，尤其是FRA關(guān)于cash flow from operation這部分，那它的知識(shí)是什么呢？

cash flow from operation是經(jīng)營(yíng)業(yè)務(wù)現(xiàn)金流量，我們先來看看一道題，看看考生能不能將它作對(duì)呢？

1. Continental Corporation reported sales revenue of $150,000 for the current year.

If accounts receivable decreased $10,000 during the year and accounts payable

increased $4,000 during the year, cash collections were:

A. $154,000.

B. $160,000.

C. $164,000.


本題官方正確答案是B: 解釋為 $150,000 sales + $10,000 decrease in accounts receivable = $160,000 cash

collections. The change in accounts payable does not affect cash collections.

Accounts payable result from a firm’s purchases from its suppliers. (Module 25.3,LOS 25.f, 25.g)