西方財(cái)務(wù)會(huì)計(jì)課后答案

1、翱CHAPTER吧 14哀The Sta暗tement 絆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罷Exercis矮es百Problem凹s靶Problem愛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襖, 16*2.爸Disting背uish am安ong拌4, 5, 6愛, 7,把3, 5, 1胺01, 6, 9拔operati背ng,

2、 inv哎esting,壩 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,藹 5B,襖of cash懊 flows 奧using t埃he佰indirec把t metho頒d.挨12, 13,矮 14,157A, 9A7B, 9B*4.氨Prepare拔 a stat疤ement哎9, 18, 般19,罷6, 7, 8百, 9埃7, 8, 9愛, 10爸2A, 3A,班 6A,爸2B, 3B,暗 6B,拜of ca

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

4、asteri挨sked扒 Questi捌ons, Ex藹ercises奧, and P擺roblems扮 relate岸 to mat白erial c佰ontaine敗d in th哀e appen笆dix鞍*按to the 氨chapter矮.14-1骯ASSIGNM搬ENT CHA翱RACTERI板STICS T安ABLEProblem爸Difficu擺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襖 the op安erating八 activi翱ties se伴ctioni敖ndirect安 method案.絆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皚ement o癌f cash 背flowsi俺ndirect霸 method挨.稗Prepare藹 a stat扒eme八nt of c般ash flo啊wsdire啊ct meth疤od.安Prepare骯 a stat礙ement o斑f cash 邦flowsi艾ndirect胺 method藹, a

7、nd胺Moderat啊e矮Moderat芭e辦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敗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.敗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 愛flowsi熬ndirect案 method氨, and芭Moderat俺eSimpleSimpleSimpleSimple百M(fèi)oderat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皚perform按 analys邦is

9、.7B8B9B礙Prepare搬 a stat俺ement o拌f cash 罷flowsi百ndirect按 method半.笆Prepare拜 a stat胺ement o傲f cash 阿flows拜direct哀 method藹.邦Prepare擺 a stat哀ement o哀f cash 阿flowsi扒ndirect伴 method扳, and哀Moderat背e壩Moderat佰e胺Moderat芭e405040504555啊perform熬 analys搬is.*10B*邦Prepare藹 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皚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骯ash pay斑ments, 擺and net凹 change把 in叭cash re稗sulting稗 from t礙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罷 for-擺mat tha翱t recon版ciles t班he begi邦nning a敗nd endi拔ng cash跋 balanc癌es.襖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礙ancial 般stateme啊nt.拌The sta盎tement 敗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 壩investo暗rs,罷credito按rs, and吧 other 扮users a斑bout: (八1) the 盎entity叭癌s abili岸ty to g頒enerate百 future扮 cash f暗lows, (霸2) the扳entity懊襖s abili斑ty to p愛ay divi艾dends a柏nd meet藹 obliga骯tions, 隘(3) the藹 reason扳s for t稗he diff昂erence 拌be-瓣tween n拌et inco版me and 襖net cas艾h provi敗ded (us敖ed) by 癌operati藹ng

17、 acti絆vities,挨 and (4岸) the c壩ash白investi罷ng and 罷financi凹ng tran鞍saction拜s durin扒g the p皚eriod.盎The thr百ee type氨s of ac瓣tivitie敗s are:藹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奧he dete耙rminati巴on of n八et in

18、co疤me.愛Investi絆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絆 proper熬ty, pla氨nt,瓣and equ邦ipment 鞍and (b)奧 lendin頒g money愛 and co伴llectin芭g loans隘.鞍Financi邦ng acti矮vities辦 includ懊e: (a) 辦obtaini叭ng cash矮 from i藹ssuing 藹debt an癌d repay安ing amo罷unts翱borrowe熬d and (跋b) o

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

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

21、mp壩loyees.扮The sta爸tement 絆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敗 in the敖 financ扮ial sta稗tements扒. If敗they af俺fect fi白nancial罷 condit艾ions si扒gnifica叭ntly, t皚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敗ottom o半f the s敗tatemen按t of ca版sh flow辦s or in拔 a sepa艾rate no礙te埃or supp皚lementa板ry sche拜dule to罷 the fi絆nancial扒 statem按ents.隘Example斑s of no吧ncash t罷ransact安ions ar耙e: (1) 背issuanc襖e of co拔mmon st案ock to 百purchas跋e asset斑s,礙(2

23、) con骯version班 of bon扒ds into芭 common芭 stock,襖 (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藹tive ba半lance s凹heets, 罷a curre跋nt inco俺me stat邦ement, 凹and cer矮tain tr罷ansacti熬on data瓣 all盎provide拔 inform柏ation n絆ecessar瓣y for p襖reparat扮ion of 白the sta頒tem

24、ent 敗of cash拔 flows.板 Compar昂ative班balance挨 sheets挨 indica矮te how 艾assets,擺 liabil安ities, 澳and equ背ities h礙ave cha奧nged du邦ring th伴e perio癌d.骯A curre翱nt inco傲me stat擺ement p半rovides礙 inform霸ation a盎bout th芭e amoun疤t of ca礙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絆 inform襖ation n背eeded t靶o deter案-擺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愛 method佰 are th佰at it i把s more 礙consist白ent wit拜h the F啊ASB暗絆s objec辦-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罷g cash 笆receipt敖s and p伴ayments哀.笆Its pri按ncipal 奧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頒ccumula壩te and 八that ca辦lculati斑ons fro安m the i岸ndirect絆 method頒 must a絆lso be把include拔d.啊The adv白

27、antages愛 of the澳 indire敗ct meth吧od佰 are th伴at it i岸s easie鞍r to pr骯epare a絆nd that佰 it foc翱uses on斑the dif扒ference啊s betwe暗en net 百income 皚and net矮 cash f岸low fro半m opera爸ting ac擺tivitie礙s.安Both me瓣thods a熬re acce把ptable 八but the擺 FASB e敗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皚ect met挨hod is 扳the ove安rwhelmi凹ng favo俺rite of靶 compan絆ies.叭When to安tal cas搬h inflo傲ws exce扳ed tota辦l cash 捌outflow爸s, the 笆excess 懊is iden澳tified 癌as a 愛“伴net骯increas百e in ca敗sh凹”八 near t捌he bott辦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骯 conver吧ting ac白crual-b懊as

29、ed ne隘t incom挨e to ne敖t cash 頒provide笆d by熬operati傲ng acti氨vities.佰 This i翱s done 礙by star搬t(yī)ing wi癌th accr奧ual-bas艾ed net 板income 氨and add昂ing or拜subtrac懊ting no骯ncash i罷tems in拌cluded 艾in net 襖income.奧 Exampl巴es of a般djustme捌nts inc矮lude de壩pre-瓣ciation襖 and ot把her non敗cash ex皚penses 扮and cha絆nges

30、in半 the ba愛lances 拌of curr骯ent ass擺et and 翱cur-搬rent li耙ability礙 accoun藹ts from艾 one pe礙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愛an incr傲ease in懊 accoun岸ts rece愛ivable.跋 If acc辦ounts r班eceivab艾le incr疤eased d敗uring t邦he peri叭od, rev拜e-拌nues re疤ported 罷on the 骯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襖ccrual 背basis n霸et inco奧me must半 be adj啊usted t矮o refle埃ct the 愛net cas

32、愛h provi按ded by 昂operati隘ng藹activit白ies.扳A numbe凹r of fa佰ctors c搬ould ha愛ve caus板e(cuò)d an i啊ncrease伴 in cas哀h despi艾te the 挨net los拔s. Thes伴e are:愛(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皚perty, 爸plant, 爸and傲equipme耙nt; (3)擺 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愛 loss o稗n sale 胺of a no敖ncurren背t asset翱.哎Increas岸e/decre礙ase in 背account巴s recei敗vable.拌Increas頒e/decre耙ase in 捌account拌s payab稗le.礙Increas辦e/decre頒ase in 辦invento昂ry.芭Increas辦e/decre稗ase in 阿prepaid敗 expens半es.澳Under t案he indi昂rect

34、 me啊thod, d叭eprecia藹tion is佰 added 阿back to辦 net in骯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.擺Noncash扮 charge扳s other敗 than d伴eprecia佰tion ex襖pense i癌nclude 斑amortiz扒ation o礙f intan阿gible a凹sse

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

36、t cas襖h provi班ded by 扒operati按ng acti敖vities 壩under t皚he dire柏ct appr愛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愛 approa哎ch adju版sts the佰 revenu隘es and矮expense罷s direc爸tly to 般reflect阿 the ca罷sh basi胺s. This俺 result扒s in ca捌sh net 頒income,邦 which 愛is equa白l

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

38、yments 吧to supp八liers =安 Purcha扳ses昂+ Decre百ase in 襖account按s payab鞍l(fā)e擺半 Increa挨se in a扒ccounts藹 payabl暗e*20.暗Sales.邦懊哀吧懊版澳安絆拜扳百巴藹頒隘瓣白襖藹.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絆stomers把襖靶扳懊暗隘胺奧般阿辦奧熬.瓣$2,000,稗000400,000罷$2,400,傲000*21.*22.*23.疤Depreci唉ation e奧xpense 半i

39、s not 礙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擺叭it does哀 not af按fect ca骯sh.安Free ca吧sh flow隘 indica柏tes a c按ompany壩叭s cash 靶g(shù)enerat白ing abi鞍l(fā)ity. I八t is ca罷lculate般d by su昂btracti骯ng邦capital霸 expend罷itures 壩and div敖idends 耙from ca搬sh fro

40、m瓣 operat暗ions.搬A work 擺sheet i芭s desir藹able be搬cause i佰t allow搬s the a鞍ccumula岸tion an襖d class耙ificati愛on of d傲ata tha八t will辦appear 拌on the 巴stateme搬nt of c阿ash flo斑ws. It 熬is an o敖ptional愛 but ef案ficient罷 device氨 that a氨ids in 凹the pre瓣pa-藹ration 板of the 爸stateme壩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奧h provi礙ded by 胺operati版ng acti藹vities 八is $2,7敗20,000.襖 Using 熬the ind絆irect埃approac隘h, the 班solutio凹n is:頒Net inc斑ome .扒阿愛頒案百跋把熬.阿Adjustm艾ents to昂 reconc班ile net柏 income啊to net 翱cash pr佰ovided 頒by oper懊ating暗activit襖ies昂Depreci壩ation e熬xpense.傲爸

42、阿澳胺.把Decreas芭e in ac霸counts 皚receiva半ble .唉拔$180,00艾0吧)敖350,000斑)絆$2,500,拌000巴Decreas傲e in ac啊counts 辦payable哀 奧爸.案Net cas凹h provi邦ded by 阿operati斑ng哎扒.敗activit斑ies .芭般壩拜隘岸岸白BRIEF E爸XERCISE柏 14-2霸Cash fl靶ows fro愛m opera百ting ac瓣tivitie襖s啊Net inc般ome .哀絆襖百半埃把案扒.骯Adjustm癌ents to罷 reconc唉ile net艾 incom

43、e百to net 埃cash pr襖ovided 版by oper俺ating叭activit唉ies稗D(zhuǎn)epreci壩ation e啊xpense.昂岸翱罷版.按Loss on白 sale o哎f plant叭 assets熬 鞍扮拜Net cas罷h provi敖ded by 芭operati盎ng扳activit白ies .皚跋阿耙靶稗耙瓣BRIEF E巴XERCISE稗 14-3(a)哀Cash in懊flow fr巴om fina敖ncing a擺ctivity斑, $300,傲000.(b)愛Cash ou柏tflow f辦rom inv藹esting 唉activit澳y, $1

44、40絆,000.(c)挨Cash in罷flow fr瓣om inve疤sting a背ctivity耙, $20,0挨00.(d)佰Cash ou暗tflow f敗rom fin哎ancing 皚activit版y, $50,骯000.14-7半(310,00伴0)$60,00010,000220,000藹$2,720,半000澳$280,00耙070,000暗$350,00哀0稗BRIEF E版XERCISE辦 14-4白Net inc芭ome .八頒瓣霸罷巴骯柏胺阿.伴Adjustm癌ents to版 reconc拌ile net般 income胺 to net哎cash pr凹o(jì)vid

45、ed 隘by oper班ating a案ctiviti耙es罷Decreas斑e in ac哀counts 按receiva昂ble啊藹叭.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絆Increas拔e in in盎ventori凹es絆巴擺岸罷懊Net cas搬h provi霸ded by 半operati般ng八activit笆ies瓣叭拔班敗拜爸昂霸.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奧ng acti唉vity.稗BRIEF E版XERCISE隘 14-6矮(30,000皚)29,000澳$279,00霸0爸Receipt壩s from凹custome礙rs=Sales阿revenue鞍s邦+ Decre白ase in 艾account敗s recei板vable伴邦 Increa巴se in a埃ccounts班 receiv唉able般$463,00癌0 = $47頒0,000 柏挨 $7,000捌 (I

47、ncre骯ase in 霸account背s recei百vable)襖BRIEF E百XERCISE伴 14-7頒Cash pa斑yments絆for inc白o(hù)me tax藹es=案Income 拔taxexpense白+ Decre按ase in 罷income 傲taxes p翱ayable罷耙 Increa啊se in i扳ncome t般axes pa隘yable耙$92,000礙 = $87,艾000 + $背5,000 (艾Decreas熬e in in板come ta拌xes pay耙able)14-8皚BRIEF E扒XERCISE芭 14-8扮+ Incre佰ase in

48、 埃prepaid半 expens隘esCash辦Operati矮ng骯笆 Decrea白se in p邦repaid 唉expense藹s傲payment昂s for案operati把ng板e(cuò)xpense氨s=扒expense頒s,案excludi愛ng八depreci搬ationand辦+ Decre班ase in 八accrued藹 expens柏es paya奧ble澳罷 Increa案se in a扒ccrued 昂expense拌s payab扳le盎$90,500氨 = $100壩,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 .壩啊把壩跋傲板八斑Less: A隘ccumula暗ted dep頒reciati辦on 癌般背耙頒埃暗跋.暗Book va按lue of 八equipme瓣nt sold背 八板凹氨靶罷跋邦柏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 奧from sa耙le of e頒quipmen傲t礙阿拔捌背哀巴BRIEF E藹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.扳翱伴奧哎版岸叭按挨佰Net cas藹h provi啊ded by 昂financi半ng acti白vities 盎按扳爸.壩BRIEF E斑XERCISE盎 14-11叭Free ca敖sh flow半 = $450愛,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頒)傲(41,000愛)辦$159,00稗0癌)稗*BRIEF 骯EXERC

51、IS鞍E 14-12Balance芭Reconci敖ling It爸emsBalance按Balance敗 Sheet 把Account安s礙Prepaid叭 expens伴es凹Accrued埃 expens按es paya捌ble1/1/0618,6008,700DebitCredit埃(a) 6,6叭00藹(b) 2,9凹00版12/31/0笆612,00011,600啊Stateme扒nt of C敗ash Flo捌w Effec佰ts跋Operati礙ng acti百vities跋Decreas翱e in pr絆epaid e阿xpenses哎Increas襖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頒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).絆Financi把ng acti氨vities,挨 (c).霸Investi跋ng acti扮vities,安 (b).5.6.7.辦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藹 invest襖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辦爸.笆Adjustm扒ents to拔 reconc昂ile net藹 income岸 to net翱cash pr凹o(jì)vided 瓣by oper捌ating a板ctiviti懊es邦Depreci暗ation e熬xpense.霸頒氨跋昂扒辦.安Loss on邦 sale o敗f equip疤ment .埃絆安背半埃Increas壩e in ac扳counts 案rece

54、iva靶ble .罷吧爸埃.扮Increas襖e in ac辦counts 愛payable隘阿鞍芭皚.$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 愛案半襖.搬Net cas澳h provi柏ded by 昂operati百ng acti叭vities.藹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壩For the艾 Year E佰nded De艾cembe

55、r 霸31, 200耙6芭Cash fl絆ows fro懊m opera熬ting ac巴tivitie岸s愛Net inc拔ome .吧芭板骯柏盎氨笆矮艾Adjustm藹ents to拜 reconc頒ile net板 income昂 to net版cash pr扒ovided 骯by oper吧ating a俺ctiviti吧es胺Depreci澳ation e扮xpense.懊爸拔敗絆安.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 礙版佰Increas半e in ac熬crued e背xpenses壩 payabl壩e 埃$30,000隘)矮(25,000把)15,000)5,000)10,000)背$163,00扮0把Decreas奧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皚EXERCIS皚E 14-4敗KAREN W版ELLER C矮O.扳Partial跋 Statem伴ent of 扮Cash Fl疤ows懊For the擺

57、 Year E藹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 .矮搬疤艾敗翱澳唉俺擺Adjustm案ents to跋 reconc辦ile net鞍 income礙to net 伴cash pr皚ovided 隘by oper搬ating半activit骯ies班Depreci凹ation e邦xpense 叭礙佰礙跋拜.般$24,000霸)懊$ 61,00哎0板)鞍Loss on敗 sale o柏f equip稗ment.熬佰班熬頒Net cas矮h provi艾ded by 愛

58、operati阿ng班activit白ies藹瓣哀扮疤俺唉.扳Cash fl艾ows fro骯m inves翱ting ac襖tivitie跋s6,000)30,000)91,000)翱Sale of八 equipm敖ent .翱懊案俺擺癌疤笆.藹Purchas拌e of eq霸u(píng)ipment阿 靶背巴拔鞍靶.凹Constru氨ction o拔f equip佰ment.半瓣敗敗按哎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奧s熬Payment班 of cas跋h div

59、id按ends .藹瓣昂柏敖板*Cost o疤f equip案ment so斑ld 凹斑岸柏按霸.愛*半Accumul哀ated de扮preciat暗ion .哎伴巴啊隘把*盎Book va耙lue .啊把挨襖哎胺胺癌藹靶*耙Loss on柏 sale o爸f equip襖ment.俺骯搬把八耙*霸Cash pr礙oceeds 安罷岸斑班隘罷拜背.14-124,000*疤(70,000按)傲(53,000辦)襖$45,000氨)35,000)10,000)6,000)隘$ 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皚PANY疤Stateme俺nt of C襖ash Flo扒ws靶For the板 Year E耙nded De吧cember 藹31, 200吧6辦Cash fl愛ows fro襖m opera盎ting ac盎tivitie暗s骯Net inc澳ome .襖胺鞍搬凹岸熬伴頒Adjustm百ents to皚 reconc俺ile net哎 income拜to net 擺cash pr壩ovided 笆by oper白ating哀activit奧ies挨Depreci班ation e盎xpense.稗澳奧擺疤Increas靶e in ac敖counts 笆receiva辦ble .般扳De