質問: apex company prepared the statement of cash flows for the current year that is shown below:... apex company prepared the statement of cash flows for the current year that is shown below: apex company statement of cash flows—indirect method operating activities: net income $ 40,600 adjustments to convert net income to cash basis: depreciation $ 20,500 increase in accounts receivable (60,100 ) increase in inventory (26,300 ) decrease in prepaid expenses 9,700 increase in accounts payable 54,200 decrease in accrued liabilities (11,600 ) increase in income taxes payable 3,500 (10,100 ) net cash provided by (used in) operating activities 30,500 investing activities: proceeds from the sale of equipment 15,100 loan to thomas company (41,600 ) additions to plant and equipment (120,700 ) net cash provided by (used in) investing activities (147,200 ) financing activities: increase in bonds payable 88,800 increase in common stock 39,100 cash dividends (28,700 ) net cash provided by (used in) financing activities 99,200 net decrease in cash and cash equivalents (17,500 ) beginning cash and cash equivalents 27,600 ending cash and cash equivalents $ 10,100 required: compute apex company’s free cash flow for the current year. (negative amount should be indicated by a minus sign
回答: company's free cash flows is equivalent to the net income excluding non-cash expenses of the income statement and includes spending on equipment and assets as well as changes in working capital. hence in the current example, the free cash flows can be calculated as follows:- cash flow from operating activities + proceeds from the sale of equipment - additions to plant and equipment $ 30,500 + $ 15,100 - $ 120,700 = - $ 75,100 i.e there is net outflow of free cash flows to the tune of $ 75,100