西方财务会计课后答案

1、翱CHAPTER吧 14哀The Sta暗tement 绊of Cash把 Flows敖ASSIGNM癌ENT CLA懊SSIFICA扮TION TA氨BLEBriefAB凹Study O耙bjectiv阿es安Questio埃ns癌Exercis佰es罢Exercis矮es百Problem凹s靶Problem爱s*1.隘Indicat吧e the u矮sefulne霸ss吧of the 百stateme啊nt of c捌ashflows.扮1, 2, 3袄, 16*2.爸Disting背uish am安ong拌4, 5, 6爱, 7,把3, 5, 1胺01, 6, 9拔operati背ng,

2、 inv哎esting,坝 and暗financi芭ng acti般vities.10, 17*3.白Prepare扮 a stat吧ement佰8, 9, 1般1,扮1, 2, 4八, 9安2, 3, 4斑, 5昂1A, 4A,啊 5A,巴1B, 4B,蔼 5B,袄of cash懊 flows 奥using t埃he佰indirec把t metho颁d.挨12, 13,矮 14,157A, 9A7B, 9B*4.氨Prepare拔 a stat疤ement哎9, 18, 般19,罢6, 7, 8百, 9埃7, 8, 9爱, 10爸2A, 3A,班 6A,爸2B, 3B,暗 6B,拜of ca

3、sh板 flows 肮using t跋he20, 218A8B背direct 板method.*5.罢Analyze稗 the st懊atement22115, 11稗5A, 6A,般 9A跋5B, 6B,摆 9B耙of cash安 flows.*6.摆Explain安 the gu百ideline靶s23121210A10B盎and pro芭cedural矮 steps捌in usin拌g a wor坝k sheet蔼 to挨prepare蔼 the st隘atement肮of cash澳 flows 吧using t邦he蔼indirec扳t metho凹d.办*拔Note:肮 All巴

4、asteri挨sked扒 Questi捌ons, Ex蔼ercises奥, and P摆roblems扮 relate岸 to mat白erial c佰ontaine败d in th哀e appen笆dix鞍*按to the 氨chapter矮.14-1肮ASSIGNM搬ENT CHA翱RACTERI板STICS T安ABLEProblem爸Difficu摆ltyTimeNumber1A2A3A4A5A昂Descrip昂tion懊Prepare邦 the op捌erating耙 activi哀ties se叭ctioni翱ndirect俺 method傲.哀Prepare白 the op啊er

5、ating斑 activi氨ties se翱ctiond澳irect m鞍ethod.伴Prepare拔 the op矮erating隘 activi叭ties se半ctiond爸irect m扒ethod.癌Prepare袄 the op安erating八 activi翱ties se伴ctioni敖ndirect安 method案.绊Prepare癌 a stat爸ement o扒f cash 八flowsi癌ndirect俺 method柏, andLevelSimpleSimpleSimpleSimple阿Modera白te阿Allotte班d (min.班)203020302030

6、20303545矮perform翱 analys唉is.6A班Prepare癌 a stat俺ement o扳f cash 翱flowsd背irect m俺ethod, 安and稗Moderat拔e3545唉perform癌 analys傲is.7A8A9A跋Prepare拜 a stat皑ement o癌f cash 背flowsi俺ndirect霸 method挨.稗Prepare蔼 a stat扒eme八nt of c般ash flo啊wsdire啊ct meth疤od.安Prepare肮 a stat碍ement o斑f cash 邦flowsi艾ndirect胺 method蔼, a

7、nd胺Moderat啊e矮Moderat芭e办Moderat案e405040504555背perform岸 analys柏is.*10A*1B2B3B4B5B敖Prepare霸 a work拌 sheet.背Prepare俺 the op爸erating八 activi把ties se邦ctioni拌n搬direct 拔method.暗Prepare扒 the op芭erating埃 activi背ties se败ctiond胺irect m疤ethod.耙Prepare扳 the op邦erating啊 activi凹ties se扮ctiond岸irect m矮ethod.败Prepare

8、般 the op耙erating般 activi佰ties se案ctioni跋ndirect胺 method耙.唉Prepare捌 a stat按ement o敖f cash 爱flowsi熬ndirect案 method氨, and芭Moderat俺eSimpleSimpleSimpleSimple百Moderat背e405020302030203020303545叭perform岸 analys艾is.6B扳Prepare巴 a stat阿ement o拜f cash 耙flowsd板irect m啊ethod, 安and凹Moderat哀e3545皑perform按 analys邦is

9、.7B8B9B碍Prepare搬 a stat俺ement o拌f cash 罢flowsi百ndirect按 method半.笆Prepare拜 a stat胺ement o傲f cash 阿flows拜direct哀 method蔼.邦Prepare摆 a stat哀ement o哀f cash 阿flowsi扒ndirect伴 method扳, and哀Moderat背e坝Moderat佰e胺Moderat芭e405040504555啊perform熬 analys搬is.*10B*邦Prepare蔼 a work熬 sheet.盎Moderat佰e405014-2盎BLOOMS澳 TA

10、XONO拌MY TABL班E14-3Correlation Chart between Blooms Taxonomy, Study Objectives and End-of-Chapter Exercises and ProblemsKnowledge ComprehensionQ14-1Q14-2Q14-5Q14-7Q14-4Q14-6Q14-10Q14-17Q14-8Q14-9Q14-11Q14-12Q14-13Q14-15Q14-9Q14-18Q14-21BE14-1BE14-2BE14-4E14-2E14-3E14-4E14-5P14-1AP14-4AP14-5AP14-7AP14

11、-9AP14-1B BE14-9P14-4BP14-5BP14-7BP14-9BBE14-5 BE14-3BE14-10E14-1E14-9E14-6Q14-3Q14-16ApplicationAnalysisSynthesisEvaluationStudy Objective1. Indicate the usefulness of thestatement of cash flows.2. Distinguish among operating,investing, and financingactivities.Q14-143. Prepare a statement ofcash fl

12、ows using the indirectmethod.4. Prepare a statement of cashflows using the direct method.Q14-19Q14-20BE14-6BE14-7BE14-8E14-7E14-8E14-9E14-10P14-2AP14-3AP14-6AP14-8AQ14-23BE14-12E14-12P14-10AP14-10BP14-2B BE14-9P14-3BP14-6BP14-8B5. Analyze the statement of cashflows.Q14-22BE14-11E14-5E14-11P14-5AP14-

13、6AP14-9AP14-5BP14-6BP14-9B*6. Explain the guidelines and pro-cedural steps in using a worksheet to prepare the statementof cash flows using the indirectmethod.Broadening Your PerspectiveExploring the Web Comparative AnalysisResearch CaseInterpreting FinancialStatementsGroup Decision CaseCommunicatio

14、nCookie ChronicleFinancial ReportingA Global FocusGroup DecisionEthics CaseComp. Analysis皑ANSWERS瓣 TO QUE癌STIONS1.2.3.4.5.6.7.8.佰The sta笆tement 板of cash啊 flows 安reports叭 the ca懊sh rece暗ipts, c肮ash pay斑ments, 摆and net凹 change把 in叭cash re稗sulting稗 from t碍he oper埃ating, 阿investi翱ng, and岸 financ扳ing act

15、柏ivities隘 during叭 a peri扳od in a罢 for-摆mat tha翱t recon版ciles t班he begi邦nning a败nd endi拔ng cash跋 balanc癌es.袄Disagre邦e. The 爸stateme啊nt of c芭ash flo暗ws is r熬equired稗. It is版 the fo熬urth ba埃sic fin碍ancial 般stateme啊nt.拌The sta盎tement 败of cash笆 flows 阿is usef巴ul beca昂use it 跋provide百s infor霸mation 岸to th

16、e 坝investo暗rs,罢credito按rs, and吧 other 扮users a斑bout: (八1) the 盎entity叭癌s abili岸ty to g颁enerate百 future扮 cash f暗lows, (霸2) the扳entity懊袄s abili斑ty to p爱ay divi艾dends a柏nd meet蔼 obliga肮tions, 隘(3) the蔼 reason扳s for t稗he diff昂erence 拌be-瓣tween n拌et inco版me and 袄net cas艾h provi败ded (us敖ed) by 癌operati蔼ng

17、 acti绊vities,挨 and (4岸) the c坝ash白investi罢ng and 罢financi凹ng tran鞍saction拜s durin扒g the p皑eriod.盎The thr百ee type氨s of ac瓣tivitie败s are:蔼Operati八ng acti般vities吧 includ拌e the c吧ash eff哎ects of柏 transa扒ctions 白that cr巴eate re鞍venues 艾and ex-阿penses 翱and thu胺s enter按 into t奥he dete耙rminati巴on of n八et in

18、co疤me.爱Investi绊ng acti稗vities按 includ扳e: (a) 凹acquiri版ng and 矮disposi稗ng of i佰nvestme澳nts and绊 proper熬ty, pla氨nt,瓣and equ邦ipment 鞍and (b)奥 lendin颁g money爱 and co伴llectin芭g loans隘.鞍Financi邦ng acti矮vities办 includ懊e: (a) 办obtaini叭ng cash矮 from i蔼ssuing 蔼debt an癌d repay安ing amo罢unts翱borrowe熬d and (跋b) o

19、bta凹ining c胺ash fro啊m stock爱holders阿 and pr熬oviding岸 them w办ith a r挨eturn o摆n their吧investm碍ent.般Example败s of so啊urces (罢inflows坝) of ca安sh in a案 statem澳ent of 俺cash fl搬ows inc绊lude ca懊sh from哀 opera-伴tions; 搬issuanc爱e of de挨bt; iss拔uance o安f capit版al stoc摆k; sale邦 of inv隘estment扳s; and 扳the sal搬e o

20、f pr板op-佰erty, p败lant, a肮nd equi背pment. 啊Example版s of us背es (out绊flows) 佰of cash佰 includ吧e payme版nt of c熬ash懊dividen袄ds; red隘emption拜 of deb笆t; purc捌hase of矮 invest昂ments; 岸redempt敖ion of 靶capital肮 stock;搬 and th懊e岸purchas瓣e of pr矮operty,凹 plant,瓣 and eq八uipment奥; and p霸ayments伴 to sup颁pliers 颁and e

21、mp坝loyees.扮The sta爸tement 绊of cash拌 flows 哎present案s inves按ting an懊d finan笆cing ac扳tivitie搬s so th背at even般 noncas稗h盎transac霸tions o唉f an in艾vesting埃 and fi敖nancing笆 nature盎 are di疤sclosed败 in the敖 financ扮ial sta稗tements扒. If败they af俺fect fi白nancial罢 condit艾ions si扒gnifica叭ntly, t皑he FASB爸 requir隘es

22、 that捌 they b叭e discl氨osed in瓣either 熬a separ熬ate sch背edule a埃t the b败ottom o半f the s败tatemen按t of ca版sh flow办s or in拔 a sepa艾rate no碍te埃or supp皑lementa板ry sche拜dule to罢 the fi绊nancial扒 statem按ents.隘Example斑s of no吧ncash t罢ransact安ions ar耙e: (1) 背issuanc袄e of co拔mmon st案ock to 百purchas跋e asset斑s,碍(2

23、) con肮version班 of bon扒ds into芭 common芭 stock,袄 (3) is拌suance 扳of debt暗 to pur唉chase a斑ssets, 翱and (4)啊exchang隘es of p啊lant as按sets.搬Compara蔼tive ba半lance s凹heets, 罢a curre跋nt inco俺me stat邦ement, 凹and cer矮tain tr罢ansacti熬on data瓣 all盎provide拔 inform柏ation n绊ecessar瓣y for p袄reparat扮ion of 白the sta颁tem

24、ent 败of cash拔 flows.板 Compar昂ative班balance挨 sheets挨 indica矮te how 艾assets,摆 liabil安ities, 澳and equ背ities h碍ave cha奥nged du邦ring th伴e perio癌d.肮A curre翱nt inco傲me stat摆ement p半rovides碍 inform霸ation a盎bout th芭e amoun疤t of ca碍sh prov爸ided or般 used爸by oper半ations.鞍 Certai按n trans靶actions昂 provid版e addit阿

25、ional d巴etailed绊 inform袄ation n背eeded t靶o deter案-摆mine wh哎ether c扮ash was搬 provid柏ed or u澳sed dur百ing the跋 period跋.14-4爸Questio俺ns Chap按ter 14傲 (Conti稗nued)9.10.11.12.13.14.15.16.17.吧The adv瓣antages埃 of the扒 direct爱 method佰 are th佰at it i把s more 碍consist白ent wit拜h the F啊ASB暗绊s objec办-版tive fo俺r the

26、s傲tatemen拔t of ca柏sh flow胺s and t俺hat it 巴shows o唉peratin罢g cash 笆receipt敖s and p伴ayments哀.笆Its pri按ncipal 奥disadva俺ntages 凹are tha敖t the n伴ecessar盎y data 昂can be 百expensi背ve and 安time-百consumi挨ng to a颁ccumula坝te and 八that ca办lculati斑ons fro安m the i岸ndirect绊 method颁 must a绊lso be把include拔d.啊The adv白

27、antages爱 of the澳 indire败ct meth吧od佰 are th伴at it i岸s easie鞍r to pr肮epare a绊nd that佰 it foc翱uses on斑the dif扒ference啊s betwe暗en net 百income 皑and net矮 cash f岸low fro半m opera爸ting ac摆tivitie碍s.安Both me瓣thods a熬re acce把ptable 八but the摆 FASB e败xpresse啊d a pre半ference熬 for th俺e direc白t metho芭d.翱Yet, th半e i

28、ndir皑ect met挨hod is 扳the ove安rwhelmi凹ng favo俺rite of靶 compan绊ies.叭When to安tal cas搬h inflo傲ws exce扳ed tota办l cash 捌outflow爸s, the 笆excess 懊is iden澳tified 癌as a 爱“伴net肮increas百e in ca败sh凹”八 near t捌he bott办om of t傲he stat澳ement o班f cash 艾flows.疤The ind扳irect m鞍ethod i昂nvolves肮 conver吧ting ac白crual-b懊as

29、ed ne隘t incom挨e to ne敖t cash 颁provide笆d by熬operati傲ng acti氨vities.佰 This i翱s done 碍by star搬ting wi癌th accr奥ual-bas艾ed net 板income 氨and add昂ing or拜subtrac懊ting no肮ncash i罢tems in拌cluded 艾in net 袄income.奥 Exampl巴es of a般djustme捌nts inc矮lude de坝pre-瓣ciation袄 and ot把her non败cash ex皑penses 扮and cha绊nges

30、in半 the ba爱lances 拌of curr肮ent ass摆et and 翱cur-搬rent li耙ability碍 accoun蔼ts from艾 one pe碍riod to拌 the ne霸xt.霸It is n柏ecessar疤y to co八nvert a傲ccrual-傲based n懊et inco拜me to c拜ash-bas捌is net 埃income 疤because斑 the耙unadjus懊ted net板 income翱 includ疤es item扒s that 澳do not 暗provide巴 or use捌 cash. 般An exam哀ple

31、 wou百ld be爱an incr傲ease in懊 accoun岸ts rece爱ivable.跋 If acc办ounts r班eceivab艾le incr疤eased d败uring t邦he peri叭od, rev拜e-拌nues re疤ported 罢on the 肮accrual搬 basis 半would b胺e highe柏r than 哎the act氨ual cas爸h reven捌ues rec笆eived.扮Thus, a袄ccrual 背basis n霸et inco奥me must半 be adj啊usted t矮o refle埃ct the 爱net cas

32、爱h provi按ded by 昂operati隘ng蔼activit白ies.扳A numbe凹r of fa佰ctors c搬ould ha爱ve caus板ed an i啊ncrease伴 in cas哀h despi艾te the 挨net los拔s. Thes伴e are:爱(1) hig胺h cash 傲revenue癌s relat啊ive to 盎low cas耙h expen耙ses; (2按) sales背 of pro皑perty, 爸plant, 爸and傲equipme耙nt; (3)摆 sales 拌of inve搬stments跋; and (班4) issu霸

33、ance of安 debt o阿r capit挨al stoc跋k.昂Depreci暗ation e扳xpense.暗Gain or爱 loss o稗n sale 胺of a no敖ncurren背t asset翱.哎Increas岸e/decre碍ase in 背account巴s recei败vable.拌Increas颁e/decre耙ase in 捌account拌s payab稗le.碍Increas办e/decre颁ase in 办invento昂ry.芭Increas办e/decre稗ase in 阿prepaid败 expens半es.澳Under t案he indi昂rect

34、 me啊thod, d叭eprecia蔼tion is佰 added 阿back to办 net in肮come to敖 reconc傲ile net跋 income八to net 熬cash pr半ovided 伴by oper疤ating a背ctiviti按es beca背use dep埃reciati笆on is a笆n expen叭se but 安not a鞍cash pa挨yment.摆Noncash扮 charge扳s other败 than d伴eprecia佰tion ex袄pense i癌nclude 斑amortiz扒ation o碍f intan阿gible a凹sse

35、ts啊and dep拌letion 敖expense吧.奥This tr叭ansacti挨on is r芭eported柏 in the斑 note o邦r sched安ule ent傲itled 罢“摆Noncash袄 invest霸ing and氨financi稗ng acti把vities败”搬 as fol凹lows: 叭“扳Retirem般ent of 捌bonds p拜ayable 疤through邦 issuan奥ce of c半ommon鞍stock, 扒$1,600,笆000.皑”14-5肮Questio矮ns Chap百ter 14瓣 (Conti阿nued)*18.伴Ne

36、t cas袄h provi班ded by 扒operati按ng acti敖vities 坝under t皑he dire柏ct appr爱oach is班 the di瓣fferenc八e be-稗tween c澳ash rev班enues a拌nd cash拌 expens挨es. The艾 direct爱 approa哎ch adju版sts the佰 revenu隘es and矮expense罢s direc爸tly to 般reflect阿 the ca罢sh basi胺s. This俺 result扒s in ca捌sh net 颁income,邦 which 爱is equa白l

37、凹to 隘“班net cas绊h provi蔼ded by 叭operati芭ng acti百vities.傲”*19.耙(a) Cas傲h recei皑pts fro巴m custo败mers = 办Revenue肮s from 败sales伴+ Decre阿ase in 袄account凹s recei矮vable癌拔 Increa背se in a稗ccounts吧 receiv罢able袄(b) Pur鞍chases 扮= Cost 碍of good暗s sold澳+ Incre昂ase in 佰invento挨ry叭绊 Decrea捌se in i爸nventor袄y罢Cash pa佰

38、yments 吧to supp八liers =安 Purcha扳ses昂+ Decre百ase in 袄account按s payab鞍le摆半 Increa挨se in a扒ccounts蔼 payabl暗e*20.暗Sales.邦懊哀吧懊版澳安绊拜扳百巴蔼颁隘瓣白袄蔼.霸Add: De巴crease 岸in rece唉ivables疤爸叭岸按伴矮板隘拜啊伴伴暗.捌Cash re板ceipts 捌from cu绊stomers把袄靶扳懊暗隘胺奥般阿办奥熬.瓣$2,000,稗000400,000罢$2,400,傲000*21.*22.*23.疤Depreci唉ation e奥xpense 半i

39、s not 碍listed 班in the 扮direct 疤method 芭operati扒ng acti拔vities 斑section懊 becaus按e it is懊not a c瓣ash flo跋w item摆叭it does哀 not af按fect ca肮sh.安Free ca吧sh flow隘 indica柏tes a c按ompany坝叭s cash 靶generat白ing abi鞍lity. I八t is ca罢lculate般d by su昂btracti肮ng邦capital霸 expend罢itures 坝and div敖idends 耙from ca搬sh fro

40、m瓣 operat暗ions.搬A work 摆sheet i芭s desir蔼able be搬cause i佰t allow搬s the a鞍ccumula岸tion an袄d class耙ificati爱on of d傲ata tha八t will办appear 拌on the 巴stateme搬nt of c阿ash flo斑ws. It 熬is an o敖ptional爱 but ef案ficient罢 device氨 that a氨ids in 凹the pre瓣pa-蔼ration 板of the 爸stateme坝nt of c斑ash flo巴ws.14-6鞍SOLUTIO唉N

41、S TO B埃RIEF EX矮ERCISES懊BRIEF E澳XERCISE安 14-1啊Net cas奥h provi碍ded by 胺operati版ng acti蔼vities 八is $2,7败20,000.袄 Using 熬the ind绊irect埃approac隘h, the 班solutio凹n is:颁Net inc斑ome .扒阿爱颁案百跋把熬.阿Adjustm艾ents to昂 reconc班ile net柏 income啊to net 翱cash pr佰ovided 颁by oper懊ating暗activit袄ies昂Depreci坝ation e熬xpense.傲爸

42、阿澳胺.把Decreas芭e in ac霸counts 皑receiva半ble .唉拔$180,00艾0吧)敖350,000斑)绊$2,500,拌000巴Decreas傲e in ac啊counts 办payable哀 奥爸.案Net cas凹h provi邦ded by 阿operati斑ng哎扒.败activit斑ies .芭般坝拜隘岸岸白BRIEF E爸XERCISE柏 14-2霸Cash fl靶ows fro爱m opera百ting ac瓣tivitie袄s啊Net inc般ome .哀绊袄百半埃把案扒.肮Adjustm癌ents to罢 reconc唉ile net艾 incom

43、e百to net 埃cash pr袄ovided 版by oper俺ating叭activit唉ies稗Depreci坝ation e啊xpense.昂岸翱罢版.按Loss on白 sale o哎f plant叭 assets熬 鞍扮拜Net cas罢h provi敖ded by 芭operati盎ng扳activit白ies .皑跋阿耙靶稗耙瓣BRIEF E巴XERCISE稗 14-3(a)哀Cash in懊flow fr巴om fina敖ncing a摆ctivity斑, $300,傲000.(b)爱Cash ou柏tflow f办rom inv蔼esting 唉activit澳y, $1

44、40绊,000.(c)挨Cash in罢flow fr瓣om inve疤sting a背ctivity耙, $20,0挨00.(d)佰Cash ou暗tflow f败rom fin哎ancing 皑activit版y, $50,肮000.14-7半(310,00伴0)$60,00010,000220,000蔼$2,720,半000澳$280,00耙070,000暗$350,00哀0稗BRIEF E版XERCISE办 14-4白Net inc芭ome .八颁瓣霸罢巴肮柏胺阿.伴Adjustm癌ents to版 reconc拌ile net般 income胺 to net哎cash pr凹ovid

45、ed 隘by oper班ating a案ctiviti耙es罢Decreas斑e in ac哀counts 按receiva昂ble啊蔼叭.懊Increas昂e in pr背epaid e凹xpenses熬 伴稗癌搬$75,000傲)氨(16,000傲)按$250,00澳0绊Increas拔e in in盎ventori凹es绊巴摆岸罢懊Net cas搬h provi霸ded by 半operati般ng八activit笆ies瓣叭拔班败拜爸昂霸.隘BRIEF E靶XERCISE癌 14-5(a)拜Investi邦ng acti扮vity.(b)按Investi把ng acti艾vity.(c

46、)靶Financi佰ng acti澳vity.(d)懊Operati癌ng acti白vity.(e)班Financi八ng acti昂vity.(f)柏Financi奥ng acti唉vity.稗BRIEF E版XERCISE隘 14-6矮(30,000皑)29,000澳$279,00霸0爸Receipt坝s from凹custome碍rs=Sales阿revenue鞍s邦+ Decre白ase in 艾account败s recei板vable伴邦 Increa巴se in a埃ccounts班 receiv唉able般$463,00癌0 = $47颁0,000 柏挨 $7,000捌 (I

47、ncre肮ase in 霸account背s recei百vable)袄BRIEF E百XERCISE伴 14-7颁Cash pa斑yments绊for inc白ome tax蔼es=案Income 拔taxexpense白+ Decre按ase in 罢income 傲taxes p翱ayable罢耙 Increa啊se in i扳ncome t般axes pa隘yable耙$92,000碍 = $87,艾000 + $背5,000 (艾Decreas熬e in in板come ta拌xes pay耙able)14-8皑BRIEF E扒XERCISE芭 14-8扮+ Incre佰ase in

48、 埃prepaid半 expens隘esCash办Operati矮ng肮笆 Decrea白se in p邦repaid 唉expense蔼s傲payment昂s for案operati把ng板expense氨s=扒expense颁s,案excludi爱ng八depreci搬ationand办+ Decre班ase in 八accrued蔼 expens柏es paya奥ble澳罢 Increa案se in a扒ccrued 昂expense拌s payab扳le盎$90,500氨 = $100坝,000 跋叭 $6,600哎 白半 $2,900跋BRIEF E扳XERCISE唉 14-9扳Or

49、igina懊l cost 捌of equi鞍pment s安old .坝啊把坝跋傲板八斑Less: A隘ccumula暗ted dep颁reciati办on 癌般背耙颁埃暗跋.暗Book va按lue of 八equipme瓣nt sold背 八板凹氨靶罢跋邦柏Less: L敖oss on 把sale of盎 equipm拌ent .俺暗芭按澳霸捌柏.把Cash re邦ceived 奥from sa耙le of e颁quipmen傲t碍阿拔捌背哀巴BRIEF E蔼XERCISE背 14-10熬Cash fl把ows fro扒m finan昂cing ac跋tivitie胺s按Proceed唉s

50、 from 巴issuanc伴e of bo班nds pay靶able .吧澳敖胺挨Payment哀 of div傲idends.扳翱伴奥哎版岸叭按挨佰Net cas蔼h provi啊ded by 昂financi半ng acti白vities 盎按扳爸.坝BRIEF E斑XERCISE盎 14-11叭Free ca敖sh flow半 = $450爱,000 疤胺 $110,0扒00 凹傲 $40,00唉0 = $30埃0,000.14-9$22,0005,50016,5004,100$12,400安$200,00白0颁)傲(41,000爱)办$159,00稗0癌)稗*BRIEF 肮EXERC

51、IS鞍E 14-12Balance芭Reconci敖ling It爸emsBalance按Balance败 Sheet 把Account安s碍Prepaid叭 expens伴es凹Accrued埃 expens按es paya捌ble1/1/0618,6008,700DebitCredit埃(a) 6,6叭00蔼(b) 2,9凹00版12/31/0笆612,00011,600啊Stateme扒nt of C败ash Flo捌w Effec佰ts跋Operati碍ng acti百vities跋Decreas翱e in pr绊epaid e阿xpenses哎Increas袄e in ac暗crue

52、d e昂xpenses暗(a) 6,6扮00payable14-10班(b)爸 2,9009,500.9,500凹SOLUTIO颁NS TO E阿XERCISE瓣S澳EXERCIS熬E 14-11.2.3.4.唉Financi伴ng acti扳vities,鞍 (c).懊Operati爸ng acti扳vities,懊 (a).绊Financi把ng acti氨vities,挨 (c).霸Investi跋ng acti扮vities,安 (b).5.6.7.办Noncash拜 invest伴ing and扮 financ拜ing act八ivities拌, (d).澳Operati哀ng ac

53、ti矮vities,懊 (a).巴Noncash蔼 invest袄ing and把 financ百ing act半ivities百, (d).盎EXERCIS笆E 14-2氨Net inc稗ome .挨伴澳鞍安扮伴疤八办爸.笆Adjustm扒ents to拔 reconc昂ile net蔼 income岸 to net翱cash pr凹ovided 瓣by oper捌ating a板ctiviti懊es邦Depreci暗ation e熬xpense.霸颁氨跋昂扒办.安Loss on邦 sale o败f equip疤ment .埃绊安背半埃Increas坝e in ac扳counts 案rece

54、iva靶ble .罢吧爸埃.扮Increas袄e in ac办counts 爱payable隘阿鞍芭皑.$25,0005,000按(15,000把)8,000翱$195,00唉0版Decreas叭e in pr吧epaid e敖xpenses昂 爱案半袄.搬Net cas澳h provi柏ded by 昂operati百ng acti叭vities.蔼7,00030,000胺$225,00百0氨EXERCIS翱E 14-3班BLUES T胺RAVELER耙 CO.阿Partial挨 Statem班ent of 瓣Cash Fl稗ows坝For the艾 Year E佰nded De艾cembe

55、r 霸31, 200耙6芭Cash fl绊ows fro懊m opera熬ting ac巴tivitie岸s爱Net inc拔ome .吧芭板肮柏盎氨笆矮艾Adjustm蔼ents to拜 reconc颁ile net板 income昂 to net版cash pr扒ovided 肮by oper吧ating a俺ctiviti吧es胺Depreci澳ation e扮xpense.懊爸拔败绊安.哀Increas芭e in ac哀counts 癌receiva哀ble .伴昂胺Decreas版e in in扳ventory捌 挨叭拔半耙.艾Decreas澳e in pr鞍epaid e板xpen

56、ses傲 碍版佰Increas半e in ac熬crued e背xpenses坝 payabl坝e 埃$30,000隘)矮(25,000把)15,000)5,000)10,000)背$163,00扮0把Decreas奥e in ac爸counts 挨payable霸 拜半佰Net cas扳h provi邦ded by 佰operati拔ng拜activit板ies .哀跋捌胺班胺版矮14-11(4,000)31,000芭$194,00澳0皑EXERCIS皑E 14-4败KAREN W版ELLER C矮O.扳Partial跋 Statem伴ent of 扮Cash Fl疤ows懊For the摆

57、 Year E蔼nded De安cember 吧31, 200瓣6按Cash fl搬ows fro霸m opera傲ting ac版tivitie拔s昂Net inc隘ome .矮搬疤艾败翱澳唉俺摆Adjustm案ents to跋 reconc办ile net鞍 income碍to net 伴cash pr皑ovided 隘by oper搬ating半activit肮ies班Depreci凹ation e邦xpense 叭碍佰碍跋拜.般$24,000霸)懊$ 61,00哎0板)鞍Loss on败 sale o柏f equip稗ment.熬佰班熬颁Net cas矮h provi艾ded by 爱

58、operati阿ng班activit白ies蔼瓣哀扮疤俺唉.扳Cash fl艾ows fro肮m inves翱ting ac袄tivitie跋s6,000)30,000)91,000)翱Sale of八 equipm敖ent .翱懊案俺摆癌疤笆.蔼Purchas拌e of eq霸uipment阿 靶背巴拔鞍靶.凹Constru氨ction o拔f equip佰ment.半瓣败败按哎Net cas捌h used 爸by inve瓣sting a疤ctiviti芭es邦.鞍Cash fl般ows fro耙m finan疤cing ac拌tivitie奥s熬Payment班 of cas跋h div

59、id按ends .蔼瓣昂柏敖板*Cost o疤f equip案ment so斑ld 凹斑岸柏按霸.爱*半Accumul哀ated de扮preciat暗ion .哎伴巴啊隘把*盎Book va耙lue .啊把挨袄哎胺胺癌蔼靶*耙Loss on柏 sale o爸f equip袄ment.俺肮搬把八耙*霸Cash pr碍oceeds 安罢岸斑班隘罢拜背.14-124,000*疤(70,000按)傲(53,000办)袄$45,000氨)35,000)10,000)6,000)隘$ 4,000案)瓣(119,00胺0)巴(14,000笆)半EXERCIS芭E 14-5(a)埃WILL SM佰ITH C

60、OM皑PANY疤Stateme俺nt of C袄ash Flo扒ws靶For the板 Year E耙nded De吧cember 蔼31, 200吧6办Cash fl爱ows fro袄m opera盎ting ac盎tivitie暗s肮Net inc澳ome .袄胺鞍搬凹岸熬伴颁Adjustm百ents to皑 reconc俺ile net哎 income拜to net 摆cash pr坝ovided 笆by oper白ating哀activit奥ies挨Depreci班ation e盎xpense.稗澳奥摆疤Increas靶e in ac敖counts 笆receiva办ble .般扳De