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1、中级财务会计英计算题第五章各种报表数据填写Ex.5-116—Statementofcashflowsratios.FinancialstatementsforHiltonCompanyarepresentedbelow:HiltonCompanyBalanceSheetDecember31,2010AssetsLiabilities&Stockholders’EquityCash$40,000Accountspayable$20,000Accountsreceivable35,000Bondspayable50,000Buildingsande
2、quipment150,000Accumulateddepreciation—buildingsandequipment(50,000)Commonstock65,000Patents20,000Retainedearnings60,000$195,000$195,000HiltonCompanyStatementofCashFlowsFortheYearEndedDecember31,2010CashflowsfromoperatingactivitiesNetincome$50,000Adjustmentstoreconcilenetinc
3、ometonetcashprovidedbyoperatingactivities:Increaseinaccountsreceivable$(16,000)Increaseinaccountspayable8,000Depreciation—buildingsandequipment15,000Gainonsaleofequipment(6,000)Amortizationofpatents2,0003,000Netcashprovidedbyoperatingactivities53,000Cashflowsfrominvestingact
4、ivitiesSaleofequipment12,000Purchaseofland(25,000)Purchaseofbuildingsandequipment(48,000)Netcashusedbyinvestingactivities(61,000)CashflowsfromfinancingactivitiesPaymentofcashdividend(15,000)Saleofbonds40,000Netcashprovidedbyfinancingactivities25,000Netincreaseincash17,000Cas
5、h,January1,201023,000Cash,December31,2010$40,000Atthebeginningof2010,AccountsPayableamountedto$12,000andBondsPayablewas$10,000.InstructionsCalculatethefollowingforHiltonCompany:a.Currentcashdebtcoverageratiob.Cashdebtcoverageratioc.FreecashflowSolution5-116Netcashprovidedbyo
6、peratingactivitiesa.Currentcashdebtcoverageratio=——————————————————Averagecurrentliabilities$53,000$53,000=———————————=————=3.3:1($12,000+$20,000)÷2$16,000Netcashprovidedbyoperatingactivitiesb.Cashdebtcoverageratio=——————————————————Averagetotalliabilities$53,000$53,000=————
7、———————=————=1.2:1($22,000+$70,000)÷2$46,000c.Freecashflow=Netcashprovidedbyoperatingactivities–capitalexpendituresanddividends=$53,000–*$73,000–$15,000=$(35,000)*$25,000+$48,000Pr.5-118—Balancesheetpresentation.ThefollowingbalancesheetwaspreparedbythebookkeeperforKrausCompa
8、nyasofDecember31,2010.KrausCompanyBalanceSheetasofDecember31,2010Cash$80,00
