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公司本期淨利50,000 提列折舊2,000 攤銷無形資產1,000
發行新股取得現金50,000並全數償還公司債 期初現金餘額73000
請問期末現金餘額?
(A)126,000 (B)175,000 (C)176,000 (D)177,000
請問一下這有公式解嗎?還是要怎麼算?
可以的話順便列出怎麼計算出答案的 謝謝
〝提列折舊〞與〝攤銷無形資產〞並無現金流出
故現金流入量=5萬+2,000-1,000=53,000
發行新股取得現金50,000並全數償還公司債，所以現金流出入相等
借：現金 50,000
貸：普通股股本 50,000
借：應付公司債 50,000
貸：現金 50,000
期末現金餘額=期初現金餘額+現金流入量=73,000+53,000=126,000，答案1

參考資料 小小淺見

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