[一梦千寻] · 2022年06月23日
NO.PZ2016012102000083
问题如下：
The cash flow is expressed as a percentage of which following statement in the preparation of common-size cash flow statement :
选项：
A.total assets.
B.net revenues.
C.the change in cash.
解释：
The cash flow is expressed as a percentage of net revenue in the preparation of common-size cash flow statement.
考点：common-size cash flow statement
common-size cash flow statement中，现金流是以净收入(net revenue)的百分比表示的。
这里为什么是NI，而不是revenue？？讲义上写的revenue
revenue - expense = NI 吧，这两者区别挺大的
NO.PZ2016012102000083 问题如下 The cash flow is expressea percentage of whifollowing statement in the preparation of common-size cash flow statement : A.totassets. B.net revenues. C.the change in cash. The cash flow is expressea percentage of net revenue in the preparation of common-size cash flow statement.考点common-size cash flow statementcommon-size cash flow statement中，现金流是以净收入(net revenue)的百分比表示的。 框架图里I/S表common size写的除以revenue，CF/S表common size也是除以revenue。
NO.PZ2016012102000083 之前有一道题是totasset的也是对的，怎么区分
net revenues. the change in cash. The cash flow is expressea percentage of net revenue in the preparation of common-size cash flow statement.为什么不选C。。。。。
