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Homework Chapter.3 Export.Import.Tax tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các...
Chapter 3 - QUEUEDefinition of QueueSpecifications for QueueImplementations of QueueLinked QueueContiguous QueueApplications of Queue1 Linear List ConceptsFIFO(Queue)2 Queue - FIFO data structure• Queues are one of the most common of all data-processing structures.• Queues are used where someone must wait one's turn before having access to something.• Queues are used in every operating system and network: processing system services and resource supply: printer, disk storage, use of the CPU, .• Queues are used in business online applications: processing customer requests, jobs, and orders.3 Queue ADTDEFINITION: A Queue of elements of type T is a finite sequence of elements of T, in which data can be inserted only at one end, called the rear, and deleted from the other end, called the front.Queue is a First In - First Out (FIFO) data structure.Basic operations:• Construct a Queue, leaving it empty.• Enqueue an element. • Dequeue an element. • QueueFront.• QueueRear.4 Basic operation of Queue (EnQueue)Before AfterEnQueueEnQueue(Queue remains unchanged)a) Successful operation: function returns successb) Unsuccessful operation: function returns overflowrear front rear front rear front rear front 5 Basic operation of Queue (DeQueue)Before AfterDeQueueDeQueue(Queue remains unchanged)a) Successful operation: function returns successb) Unsuccessful operation: function returns underflowrear front rear front 6 Basic operation of Queue (QueueFront)Before AfterQueueFront(Queue remains unchanged)a) Successful operation: function returns successb) Unsuccessful operation: function returns underflowrear front rear front QueueFrontXReceived data: Queue remains unchangedX7 Basic operation of Queue (QueueRear)Before AfterQueueRear(Queue remains unchanged)a) Successful operation: function returns successb) Unsuccessful operation: function returns underflowrear front rear front QueueRearXReceived data: Queue remains unchangedX8 Queue ADT (cont.)Extended operations:• Determine whether the queue is empty or not.• Determine whether the queue is full or not.• Find the size of the queue.• Clear the queue to make it empty.• Determine the total number of elements that have ever been placed in the queue.• Determine the average number of elements processed through the queue in a given period.• …9 Specifications for Queue ADT<void> Create()<ErrorCode> EnQueue (val DataIn <DataType>)<ErrorCode> DeQueue ()<ErrorCode> QueueFront (ref DataOut <DataType>)<ErrorCode> QueueRear (ref DataOut <DataType>)<boolean> isEmpty ()<boolean> isFull ()<void> Clear ()<integer> Size () // the current number of elements in the queue.Variants:ErrorCode DeQueue (ref DataOut <DataType>)…10 [...]... front QueueFront X Received data: Queue remains unchanged X 7 void PolynomialSum (val p1 < ;Queue& gt;, val p2 < ;Queue& gt;, ref q < ;Queue& gt;) 1. q.Clear() 2. loop ( NOT p.isEmpty() OR NOT q.isEmpty() ) 1. p1.QueueFront(p1Data) 2. p2.QueueFront(p2Data) 3. if (p1Data.degree > p2Data.degree) 1. p1.DeQueue() 2. q.EnQueue(p1Data) 4. else if (p2Data.degree > p1Data.degree) 1. p2.DeQueue() 2.... p2.DeQueue() 2. q.EnQueue(p2Data) 5. else 1. p1.DeQueue() 2. p2.DeQueue() 3. if (p1Data.coefficient + p2Data.coefficient <> 0) 1. qData.coefficient = p1Data.coefficient + p2Data.coefficient 2. qData.degree = p1Data.degree 3. q.EnQueue(qData) End PolynomialSum 37 data coefficient <int> degree <int> end data Basic operation of Queue (QueueRear) Before After QueueRear (Queue remains unchanged) a)... EnQueue 22 Empty queue: pNew->data = DataIn pNew->link = NULL front = pNew rear = pNew count = EXPORT & IMPORT TAX HOMEWORK Exercise 1: Hong Ha Export Import Trading Company had the following transactions in curent months: Importing 20,000 units of product A with CIF price of 60USD/unit The currency exchange rate was 20,000VND/USD Importing 8.000 unit of product B under FOB price of 8USD/unit, transportation fee and international insurance fee were 2USD/unit, The currency exchange rate was 20,000VND/USD Exporting 200 tons of product C with the selling price at 3,000,000 VND ton, the transportation’s cost from the warehouse to the port was 180,000VND/ton Importing packages of goods from Austria These two packages were purchased under CIF price: Package had total value of USD10,000 Package had 3.500 units with unit price was 85USD/unit The currency exchange rate was 20,000VND/USD Import tax rate was 10% Exporting 10,000 units of product D under the CIF price was 10 USD/unit, transportation fee and international insurance fee were 8,000 VND/unit, The currency exchange rate was 20,000VND/USD Sending entrusted import of 2,000 units of product E to An Phuoc Company with total CIF price of USD 50,000 The currency exchange rate was 20,000VND/USD Required: Calculating the amount of import and export tax payable? Assuming that the tax rate of product A was 10%, B was 12%, C was 15%, D was 10%, E was 10% Exercise 2: Thanh Dat Export Import Trading Company had the following transactions in curent months: Importing 100,000 units of product A of FOB price of USD 2/unit The currency exchange rate was 20,000VND/USD Exporting 200,000 units of product B with total exporting value under CIF prie of 300,000 USD The currency exchange rate was 20,000VND/USD Exporting 1,000 units of product C with CIF price of USD/unit The currency exchange rate was 20,000VND/USD Importing 3,000 units of product D with CIF price of 5USD/unit The currency exchange rate was 20,000VND/USD Accepting entrusted import of 2.000 units of product E, the total importing value under CIF price of 20,000 USD The currency exchange rate was 20,000VND/USD Importing 100,000 kg of material F with FOB price of 1,000 VND/kg The company used 80,000 kg of material F to produce 120,000 units of product G, then exported 60,000 units of product G with CIF price of 1.2 USD/unit The currency exchange rate was 20,000VND/USD Assuming that: - International transportation and insurance charge for the above import and export transactions was 2,000VND/unit - The importing tax rate of product A was 10%; D was 20%; E was 5%; F was 8% - The exporting tax rate of product C was 1%; B was 2%; G was 3% Required: Calculating the amount of import and export tax payable? Exercise 3: Quoc Cuong Import & Export Company had the following data on import and export activities as follows: Directly exporting 1,000 units of product A under the FOB price of USD 10/unit Accepting entrusted export of 2,000 units of product B for Phuong Nam company, the total export value by CIF price was 4,000 USD Directly importing 1,000 uints of product C with CIF price of USD 4/unit Directly importing 1,000 units of product D with FOB price of USD/unit Sending entrusted import of 5,000 units of product E to Hai Trieu Company with total CIF price of USD 5,000 Requirement: Calculate import and export tax, with assuming that: - International transportation & insurance charge for the above-import and export transactions was VND 1,000/unit - Exchange rates: 20,000 VND/USD - Export tax rate: Product A = 1%; B = 2% - Import tax rate: Produc C = 10%; D = 20%; E = 5% Exercise 4: Zippo Export-Import Trading Company in the current period has the following economic transacitons: Importing 180,000 units of product A with CIF price of 100,000 VND/unit However, the tax authorities determined that there were 3,000 broken units due to natural disasters in the process of transportation The company sold this product at the price without VAT of 150,000 VND/unit Importing 5.000 units of product B with CIF price of 5USD/unit Howerver, the customs’ inspection identified missing 300 units Currency exchange rates was 20,000 VND/USD Exports of 1,000 tons of product C with selling price of VND 4,500,000/ton, the freight charge was 500,000 VND/ton Requirement: Calculate import and export tax, with assuming that tax rate of product A = 10%, B = 15%, C = 5% Exercise 5: Thanh Loi Export-Import Trading Company imported product A, B, C from France as follows: Quantity and value: - 20,000 units of product A with FOB price of USD2/unit Tax rate of 10% - 10,000 units of product B with FOB price of USD/unit Tax rate of 20% - 40,000 units of product C wiht the FOB price of USD/unit Tax rate of 5% The cost of shipping all three products was USD 33,000 Currency exchange rate was 20,000 VND/USD International insurance for the above mentioned products was 1%/FOB Requirement: Calculate import tax? Exercise 6: Thanh Dat Export-Import Trading Company in the current period has the following economic transacitons:: ...CHAPTER 3PARTS-HANDLINGMECHANISMSSclater Chapter 3 5/3/01 10:19 AM Page 51 52MECHANISMS THAT SORT, FEED,OR WEIGHORIENTING DEVICESHere’s a common problem; Parts arrive in either open-end or closed-end first;you need a device that will orient all the parts so they feed out facing the same way.In Fig. A. when a part comes in open-end first, it is pivoted by the swinging leverso that the open end is up. When it comes in closed-end first, the part brushes awaythe lever to flip over headfirst. Fig. B and C show a simpler arrangement with pinin place of lever.A part with its open-end facing to the right (part 1)falls on a matching projection as the indexing wheelbegins to rotate clockwise. The projection retains thepart for 230º to point A where it falls away from the pro-jection to slide down the outlet chute, open-end up. Anincoming part facing the other way (2) is not retained bythe projection, hence it slides through the indexingwheel so that it too, passes through the outlet with itsopen-end up.The important point here is that the built-in magnetcannot hold on to a part as it passes by if the part has itspointed end facing the magnet. Such a correctly orientedpart (part 1) will fall through the chute as the wheelindexes to a stop. An incorrectly oriented part (part 2) isbriefly held by the magnet until the indexing wheel con-tinues on past the magnet position. The wheel and thecore with the slot must be made from some nonmagneticmaterial.Sclater Chapter 3 5/3/01 10:19 AM Page 52 The key to this device is two pins that reciprocate one after another in the horizontaldirection. The parts come down the chute with the bottom of the “U” facing either to theright or left. All pieces first strike and rest on pin 2. Pin 1 now moves into the passageway, and if the bottom of the “U” is facing to the right, the pin would kick over the partas shown by the dotted lines. If, on the other hand, the bottom of the “U” had been to theleft, the motion of pin 1 would have no effect, and as pin 2 withdrew to the right, the partwould be allowed to pass down through the main chute.53Regardless of which end of the cone faces forward as the cones slidedown the cylindrical rods, the fact that both rods rotate in opposite direc-tions causes the cones to assume the position shown in section A-A (above).When the cones reach the thinned-down section of the rods, they fall downinto the chute, as illustrated.In the second method of orienting cone-shaped parts (left), if the partcomes down small end first, it will fit into the recess. The reciprocating rod,moving to the right, will then kick the cone over into the exit chute. But ifthe cone comes down with its large end first, it sits on top of the plate(instead of inside the recess), and the rod simply pushes it into the chutewithout turning it over.Parts rolling down the top rail to the left drop to the next rail which has acircular segment. The part, therefore, continue to roll on in the originaldirection, but their faces have now been rotated 180º. The idea of droppingone level might seem oversimplified, but it avoids the cam-based mecha-nisms more commonly used for accomplishing this job.SIMPLE FEEDING DEVICESThe oscillating sector picksup the desired number of parts,left diagram, and feeds them bypivoting the required number ofdegrees. The device for oscil-lating the sector must be able toproduce dwells at both ends ofthe stroke to allow sufficienttime for the parts to fall in andout of the sector.Sclater Chapter 3 5/3/01 10:19 AM Page 53 The circular parts feed down the chute by grav-ity, and they are separated by the reciprocating rod.The parts first roll to station 3 during the downwardstroke of the reciprocator, then to station 1 duringthe upward stroke; hence the time span betweenparts is almost equivalent to the time it takes for thereciprocator to make one complot oscillation.The 1NỘI DUNG CỦA CHƯƠNG•MÔ HÌNH HÀNH VI MUA•CÁC NHÂN TỐ ẢNH HƯƠÛNG ĐẾN HÀNH VI MUA•CÁC LOẠI HÀNH VI MUA•QUÁ TRÌNH RA QUYẾT ĐỊNH MUA•QUÁ TRÌNH CHẤP NHẬN SẢN PHẨM MỚIChương 3 HÀNH VI MUA 2MÔ HÌNH HÀNH VI MUA Tại sao phải nghiên cứu hành vi mua?Mục tiêu của tiếp thò là đáp ứng các đòi hỏi và mong muốn của khách hàng.Nghiên cứu hành vi mua sẽ giúp hiểu được cách khách hàng suy nghó và lựa chọn sản phẩm.Nhà tiếp thò cần phải hiểu:- Ai cấu thành thò trường- Thò trường cần những gì?- Lý do mua?- Ai tham gia vào quá trình mua?- Thò trường mua như thế nào? - Khi nào mua? 3MÔ HÌNH HÀNH VI MUA (tt)Các tác động marketingSản phẩm, giá bán, phân phối, chiêu thòCác tác động của môi trường marketingNGƯỜI MUặc điểm cá nhânQuá trình ra quyết đònh Đáp ứng của người mua:- Chọn sản phẩm, chọn nhãn hiệu- Chọn nhà cung cấp, chọn đòa điểm mua- Chọn thời điểm mua- Chọn số lượng mua 4CÁC NHÂN TỐ ẢNH HƯƠÛNG ĐẾN HÀNH VI MUACá tính, nhận thứcVai trò và đòa vò xã hộiTầng lớp xã hộiNiềm tin & thái độPhong cách sốngHọc tậpHoàn cảnh kinh tếGia đìnhĐộng cơ, cảm nhậnNghề nghiệpTâm lýTuổi tácCá nhânCác nhóm tham khảoXã hộiVăn hóaVăn hóa 51. Văn hóa:•Là tập hợp các giá trò và quan điểm cơ bản, các nhu cầu và hành vi của các thành viên trong một cộng đồng. Họ học được từ gia đình và các thể chế có liên quan đến họ4. Xã hội:* Các nhóm tham khảo: - Là các nhóm đóng vai trò thâm nhập trong công việc hình thành hành vi hay thái độ của người mua * Gia đình:- Đóng vai trò rất quan trọng trong nhận thức của mỗi cá nhân và ảnh hưởng trực tiếp đến hành vi của người tiêu dùng- Gia đình huyết thống và gia đình hôn nhân * Vai trò và vò trí xã hội:- Có ảnh hưởng rất lớn đến cách nhận thức cũng như hành vi tiêu dùng của họ 61. Cá nhân:* Tuổi tác và các giai đoạn cuộc đời:- Các sản phẩm và dòch vụ mà cá nhân mua sẽ còn rất nhiều thay đổi theo tuổi tác và các giai đoạn của cuộc đời.* Nghề nghiệp:- Nghề nghiệp khác nhau sẽ dẫn đến có nhu cầu khác nhau.* Điều kiện kinh tế:- nh hưởng rất nhiều đến cách thức hưởng thụ và hành vi mua hàng. 7* Phong cách sống:- Là cách thức tồn tại thông qua hành vi mua, sở thích và quan điểm.- Là bản sắc, cách thức con người giao tiếp với môi trường sống.- Cùng một nhóm văn hóa, cùng đòa vò xã hội, nghề nghiệp có thể có cách sống hoàn toàn khác nhau.* Cá tính và ý niệm cá nhân:- Ý niệm cá nhân thực sự: Cách thức ta thực sự nhìn nhận về mình.- Ý niệm cá nhân lý tưởng: Cách mà mình muốn người khác nhìn nhận về mình.- Cá tính và ý niệm cá nhân cũng có những ảnh hưởng rất cụ thể và rõ nét lên hành vi tiêu dùng của cá nhân. 84.Tâm lý:•* Động cơ:- Con người có nhiều nhu cầu cùng lúc.- Các nhu cầu được kích thích đến mức độ nào đó đủ mạnh để con người tìm cách thỏa mãn nhu cầu. * Nhận thức: - Quá trình mỗi cá nhân chọn lọc, tổ chức và diễn dòch các thông tin nhận được để tạo ra cái nhìn của riêng họ về thế giới xung quanh. - Chú ý chọn lọc- Rút lui chọn lọc - Giữ lại chọn lọc 9* Học tập:- Quá trình thay đổi hành vi của con người dựa vào kinh nghiệm của bản thân. Học tập là quá trình thông qua tác dụng hỗ tương giữa các hướng dẫn, 4-24GROUP 3 ELECTRICAL COMPONENT SPECIFICATIONGROUP 3 ELECTRICAL COMPONENT SPECIFICATION1CSTACCBRHB24HI0,I0356543216CS-2CBASUPPLYSIGRETURNCD-7 CD-24 CD-31CD-35 CD-38 CD-42CD-44 CD-69 CD-70CD-74CD-3 CD-4 CD-5CD-32CD-43CD-73CD-6ABCABCN-173CR-1CR-24Part name Symbol Specifications CheckBattery12V × 100Ah(2EA)※ Check specific gravity 1.280 over : Over charged 1.280 ~ 1.250 : Normal 1.250 below : RechargingBattery relayRated load :24V100A (continuity)1000A (30seconds)※ Check coil resistance(M4 to M4) Normal : About 50Ω ※ Check contact Normal : ∞Ω Glow plug relay 24V 200A※ Check contact Normal : 0.942Ω (For terminal 1-GND)Start keyB-BR : 24V 1AB-ACC : 24V 10AB-ST : 24V 40A※ Check contact OFF : ∞Ω(for each terminal) ON : 0Ω(for terminal 1-3 and 1-2) START : 0Ω(for terminal 1-5)Pressure sensor 8~30V※ Check contact Normal : 0.1ΩResistor 4W※ Check resistance A-B : 120Ω 4-25Part name Symbol Specifications CheckGlow plug 24V 200A※ Check resistance 0.25~0.12ΩTemperature sensor(hydraulic)-※ Check resistance 50˚C : 804Ω 80˚C : 310Ω 100˚C : 180Ω Air cleanerpressure switch(N.O TYPE)※ Check contact High level : ∞Ω Low level : 0ΩFuel sender -※ Check resistance Full : 50Ω 6/12 : 350Ω 11/12 : 100Ω 5/12 : 400Ω 10/12 : 150Ω 4/12 : 450Ω 9/12 : 200Ω 3/12 : 500Ω 8/12 : 250Ω 2/12 : 550Ω 7/12 : 300Ω 1/12 : 600Ω Empty warning : 700Ω Relay(air con blower,head lamp,cabin lamp,fuel heater)24V 20A※ Check resistance Normal : About 200Ω (for terminal 1-3) 0 Ω (for terminal 2-4)Relay 24V 16A※ Check resistance Normal : About 160 Ω (for terminal 1-2) 0Ω(for terminal 3-4) ∞Ω(for terminal 3-5) 12CD-8C21PaCD-2CD-1 CD-10CN-80CR-4 CR-13 CR-14CR-46 CR-78 CR-81CR-82 CR-83 CR-84123431241234521534CR-5 CR-12 CR-15CR-36 CR-45 CR-62CR-63 CR-66 4-26Part name Symbol Specifications CheckReplay 24V 200A※ Check resistance 0.25~0.12ΩSolenoid valve -※ Check resistance 50˚C : 804Ω 80˚C : 310Ω 100˚C : 180Ω Air cleanerpressure switch(N.O TYPE)※ Check contact High level : ∞Ω Low level : 0ΩFuel sender -※ Check resistance Full : 50Ω 6/12 : 350Ω 11/12 : 100Ω 5/12 : 400Ω 10/12 : 150Ω 4/12 : 450Ω 9/12 : 200Ω 3/12 : 500Ω 8/12 : 250Ω 2/12 : 550Ω 7/12 : 300Ω 1/12 : 600Ω Empty warning : 700Ω Relay(air con blower)24V 20A※ Check resistance Normal : About 200Ω (for terminal 1-3) 0 Ω (for terminal 2-4)Relay 24V 16A※ Check resistance Normal : About 160 Ω (for terminal 1-2) 0Ω(for terminal 3-4) ∞Ω(for terminal 3-5) 12CN-75 CN-133 CN-238CN-239 CN-240 CN-241CN-242 CN-24687a3087858687a85878630CR-2 CR-7 CR-9CR-29 CR-30CR-47 CR-79CR-3512CN-68 CN-69 CN-70CN-122 CN-123 CN-128CN-140 CN-149 CN-153CN-88CN-135CN-154CN-181 CN-206 CN-214 CN-216CN-220 CN-236 CN-23737121134567891011124810921122CS-23 CS-52 CS-67CS-82 CS-83 CS-99CS-79CS-10012CN-23(LH)CN-24(RH)S+-ABCCN-142 4-27Part name Symbol Specifications Check Room lamp 24V 10W※ Check disconnection Normal : 1.0Ω ON : 0Ω(For terminal 1-2) ∞Ω(For terminal 1-3) OFF : ∞Ω(For terminal 1-2) 0Ω(For terminal 1-3)Work lamp,Cab lamp,Number platelamp24V 65W(H3 Type)※ Check disconnection Normal : 1.2ΩBeacon lamp21V 70W(H1 Type)※Check disconnection Normal : A fewΩFuel filler pump24V 10A35ℓ /min※Check resistance Normal : 1.0ΩService meter 16 ~ 32V※Check operation Supply power(24V) to terminal No.2 and connect terminal No.1 and groundHornDC22 ~ 28V2A※Check operation Supply power(24V) to each terminal and connect ground.12CL-5 CL-6 CL-8CL-9 CL-21321CL-112MCN-61MCL-7-h321CN-4 3 - 1 Balance sheet Income statement Statement of cash flows Accounting income versus cash flow MVA and EVA Personal taxes Corporate taxes CHAPTER 3 Financial Statements, Cash Flow, and Taxes 3 - 2 Income Statement 2003 2004 Sales 3,432,000 5,834,400 COGS 2,864,000 4,980,000 Other expenses 340,000 720,000 Deprec. 18,900 116,960 Tot. op. costs 3,222,900 5,816,960 EBIT 209,100 17,440 Int. expense 62,500 176,000 EBT 146,600 (158,560) Taxes (40%) 58,640 (63,424) Net income 87,960 (95,136) 3 - 3 What happened to sales and net income? Sales increased by over $2.4 million. Costs shot up by more than sales. Net income was negative. However, the firm received a tax refund since it paid taxes of more than $63,424 during the past two years. 3 - 4 Balance Sheet: Assets 2003 2004 Cash 9,000 7,282 S-T invest. 48,600 20,000 AR 351,200 632,160 Inventories 715,200 1,287,360 Total CA 1,124,000 1,946,802 Gross FA 491,000 1,202,950 Less: Depr. 146,200 263,160 Net FA 344,800 939,790 Total assets 1,468,800 2,886,592 3 - 5 What effect did the expansion have on the asset section of the balance sheet? Net fixed assets almost tripled in size. AR and inventory almost doubled. Cash and short-term investments fell. 3 - 6 Statement of Retained Earnings: 2004 Balance of ret. earnings, 12/31/2003 203,768 Add: Net income, 2004 (95,136) Less: Dividends paid, 2004 (11,000) Balance of ret. earnings, 12/31/2004 97,632 3 - 7 Balance Sheet: Liabilities & Equity 2003 2004 Accts. payable 145,600 324,000 Notes payable 200,000 720,000 Accruals 136,000 284,960 Total CL 481,600 1,328,960 Long-term debt 323,432 1,000,000 Common stock 460,000 460,000 Ret. earnings 203,768 97,632 Total equity 663,768 557,632 Total L&E 1,468,800 2,886,592 3 - 8 What effect did the expansion have on liabilities & equity? CL increased as creditors and suppliers “financed” part of the expansion. Long-term debt increased to help finance the expansion. The company didn’t issue any stock. Retained earnings fell, due to the year’s negative net income and dividend payment. 3 - 9 Statement of Cash Flows: 2004 Operating Activities Net Income (95,136) Adjustments: Depreciation 116,960 Change in AR (280,960) Change in inventories (572,160) Change in AP 178,400 Change in accruals 148,960 Net cash provided by ops. (503,936) 3 - 10 Long-Term Investing Activities Cash used to acquire FA (711,950) Financing Activities Change in S-T invest. 28,600 Change in notes payable 520,000 Change in long-term debt 676,568 Payment of cash dividends (11,000) Net cash provided by fin. act. 1,214,168 [...]... $186, 232 3 - 28 Key Features of the Tax Code Corporate Taxes Individual Taxes 3 - 29 20 03 Corporate Tax Rates Taxable Income 0 - 50,000 50,000 - 75,000 75,000 - 100,000 100,000 - 33 5,000 Over 18.3M Tax on Base 0 7,500 13, 750 22,250 6.4M Rate* 15% 25% 34 % 39 % 35 % *Plus this percentage on the amount over the bracket base 3 - 30 Features of Corporate Taxation Progressive rate up until $18 .3 million... + $ 632 ,160 + $1,287 ,36 0) - ( $32 4,000 + $284,960) = $1 ,31 7,842 NOWC 03 = $7 93, 800 3 - 18 What effect did the expansion have on total net operating capital (also just called operating capital)? Operating = NOWC + Net fixed assets capital Operatin g capital04 $ 939 ,790 Operatin g capital 03 = $1 ,31 7,842 + = $2,257, 632 = $1, 138 ,600 3 - 19 Did the expansion create additional net operating profit after taxes. . .3 - 11 Summary of Statement of CF Net cash provided by ops (5 03, 936 ) Net