# 14.4.1 Step 1: Operating Activities

## *Add back non-cash expenses(depreciation, amortization, or bad debt expense)*

>

## *Ddduct gains and add losses from disposal of long-term assets*

>
>

## *Changes in non-cash current asset and current liability accounts*
> #### 調整 Current Assets
>
>
>
>
>
>>Assets增加 $\rightarrow$ 花錢買的，扣回去
>>Assets減少 $\rightarrow$ 加回來
>
>
>
>>Current Assets 調整完成
>
> ---
>
>調整 Current Liability
>
>>跟 Curretn Assets顛倒
>>Payable增加 $\rightarrow$ 沒花那麼多錢，加回去
>>Payable減少 $\rightarrow$ 花錢還債，扣掉
>
>
>
>>Current Liability 調整完成

淨利是 145,000
從營業活動上獲得的現金流入是 172,000
>現金績效較好，通常是 Depreciation 太高
>ex. TSMC

---
## Summary

---
## Review