NO.PZ2016012101000090
问题如下：
The three major classifications of activities in a cash flow statement are:
选项：
A.
inflows, outflows, and net flows.
B.
operating, investing, and financing.
C.
revenues, expenses, and net income.
解释：
B is correct.
Operating, investing, and financing are the three major classifications of activities in a cash flow statement. Revenues, expenses, and net income are elements of the income statement. Inflows, outflows, and net flows are items of information in the statement of cash flows.
解析：这是一道概念题，三种对现金流的分类是CFO、CFI和CFF，A选项是现金流量表的信息，C选项是损益表的科目。
老师对于direct method计算有点疑问。
当题目要求用direct method计算CFO时，关于公式中的-cash paid to suppliers 由-GOCS➖△inventory➕△A /P➕depreciation算出来的是-20时，是代表-cash paid to supplier＝-20嘛？ 应该并不是说cash paid to suppliers＝-20吧？
公式后面的interest to paid 和tax paid等是不是也是跟上面这个一样理解？
