재무회계 Ch6 과제
Answer
Because a company makes all sales on account, total sales is sum of cash collections and account receivable.
There are EUR33,551m cash collections and EUR138m increase in account receivavle, so 33551+138=EUR33,689m will be a total sales of company during the year.
Answer
Cost will be cash payments + increase payable - increase inventories.
646.9+5.9-5.7=USD647.1m is cost of goods sold of company for the year.
Answer
\[Incloud\;Airlines\] \[Statement\;of\;Cash\;Flow\;for\;the\;recent\;year(thousands\$)\]
| Category | Name | Amount |
|---|---|---|
| Cashflow from operations | $835,860 | |
| + | Net income | 474378 |
| + | Increase in accumulated depreciation | 264088 |
| + | Decrease in account receivable | 15351 |
| - | Increase in other current liabilities | 114596 |
| - | Increase in inventories | 15117 |
| - | Increase in Prepayments | 16776 |
| - | Decrease in account payable | 660 |
| Cashflow from investing | ($1,143,355) | |
| - | Increase in property, plant, equipment | 1134644 |
| - | Increasing in other non-operating assets | 8711 |
| Cashflow from financing | $347,803 | |
| + | Increasing in long-term debt | 244285 |
| + | Increasing in common stock | 96991 |
| + | Increasing in non-operating liabilities | 140026 |
| - | Payment of dividends | 133499 |
| Net Change in Cash | $40,308 | |
| Cash, beginning of year | $378,511 | |
| Cash, end of year | $418,819 |
Answer
\[Market\;Star\] \[Statement\;of\;Cash\;Flow\;for\;2011\sim 2013(millions\$)\]
| Category | Name | 2013 | 2012 | 2011 |
|---|---|---|---|---|
| Cashflow from operations | $685m | $972m | $506m | |
| + | Net income | 499 | 363 | 279 |
| + | Increase in depreciation and amortizaion | 226 | 196 | 279 |
| + | Increase in account payable | 277 | 786 | 330 |
| - | Increase in account receivable | 514 | 648 | 238 |
| - | Increase in other current liabilities | 420 | 278 | 70 |
| - | Increase in inventories | 98 | 13 | 35 |
| - | Increase in Prepayments | 125 | (10) | 64 |
| Cashflow from investing | ($1,035) | ($773) | ($584) | |
| - | Increase in property, plant, equipment | 150 | 130 | 115 |
| - | Increase in investments in securities | 885 | 643 | 469 |
| Cashflow from financing | $290 | ($273) | $162 | |
| + | Increasing in long-term debt | 599 | 83 | 208 |
| + | Increasing in common stock | (187) | (252) | 42 |
| - | Payment of dividends | 122 | 104 | 88 |
| Net Change in Cash | ($60) | ($74) | $84 |