An analyst gathered the follo

zhongtiku• 11-09• 答案库•阅读 1

An analyst gathered the following information about a company ($ millions):If the company uses the direct method to prepare the 2009 statement of cash flows, the amount shown for cash received from customers (cash collections) should be closest to:...

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财会经济-CFA特许金融分析师

单选题-An analyst gathered the following information about a company ($ millions):If the company uses the direct method to prepare the 2009 statement of cash flows, the amount shown for cash received from customers (cash collections) should be closest to:

单选题

A.$236.7 million

B.$238.5 million

C.$244.3 million

我个人认为这个应该是：C

解析：Cash collections = sales - increase in accounts receivable + increase in advances from customers = 251.6 - (39.6 - 34.2) + (7.3 - 9.2) = 244.3

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