有很多学生在备考CFA考试中，在做考试题的时候往往会感到疑惑，尤其是FRA关于cash flow from operation这部分，那它的知识是什么呢？

cash flow from operation是经营业务现金流量，我们先来看看一道题，看看考生能不能将它作对呢？

1. Continental Corporation reported sales revenue of $150,000 for the current year.

If accounts receivable decreased $10,000 during the year and accounts payable

increased $4,000 during the year, cash collections were:

A. $154,000.

B. $160,000.

C. $164,000.


本题官方正确答案是B: 解释为 $150,000 sales + $10,000 decrease in accounts receivable = $160,000 cash

collections. The change in accounts payable does not affect cash collections.

Accounts payable result from a firm’s purchases from its suppliers. (Module 25.3,LOS 25.f, 25.g)