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1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第9页共9页Exercise7-3(30minutes)a.CashFlowsfromOperationsComputation:Netincome$10,000Add(deduct)itemstoconverttocashbasis:Depreciation,depletion,andamortization$8,000Deferredincometaxes400Amortizationofbonddiscount50Increaseinaccountspayable1,200Decreaseininv
2、entories85010,500$20,500Undistributedearningsofunconsolidatedsubsidiariesandaffiliates(200)Amortizationofpremiumonbondspayable(60)Increaseinaccountsreceivable(900)(1,160)Cashprovidedbyoperations$19,340b.(1)Theissuanceoftreasurystockforemployeestockplans(ascompensation)requiresanaddbackto
3、netincomebecauseitisanexpensenotusingcash.(2)Thecashoutflowforinterestisnotincludedinexpenseandmustbeincludedascashoutflowininvestingactivities(aspartofoutlaysforproperty.)(3)Ifthedifferencebetweenpensionexpenseandactualfundingisanaccruedliability,theunpaidportionmustbeaddedbacktoincomea
4、sanexpensenotrequiringcash.Iftheamountfundedexceedspensionexpense,thennetincomemustbereducedbythatexcessamount.第9页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第9页共9页Exercise7-4(30minutes)a.Beginningbalanceofaccountsreceivable$305,000Netsales1,937,000Totalpotentialreceipts$2,242,000Endingbalanceof
5、accountsreceivable-295,000Cashcollectedfromsales$1,947,000b.Endingbalanceofinventory$549,000Costofsales+1,150,000Total$1,699,000Beginningbalanceofinventory-431,000Purchases$1,268,000Beginningbalanceofaccountspayable$563,000Purchases(fromabove)1,268,000Totalpotentialpayments$1,831,000Endi
6、ngbalanceofaccountspayable-604,000Cashpaymentsforaccountspayable$1,227,000c.Issuanceofcommonstock$81,000Issuanceoftreasurystock17,000Totalnonoperatingcashreceipts$98,000d.Increaseinland$150,000Increaseinplantandequipment18,000Totalpaymentsfornoncurrentassets$168,000Exercise7-5(20minutes)
7、SourceUseAdjustmentCategorya.XXOb.XFc.XFd.XIe.XFf.NCNg.XIh.NCSi.XF第9页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第9页共9页j.XXO第9页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第9页共9页Exercise7-6(20minutes)SourceUseAdjustmentCategorya.XXOb.XFc.NCNd.XIe.NCSf.NCNg.XIh.NCSi.NEj.NEExercise7-7(30min
