NO.PZ2018062018000033
问题如下:
Compared to direct method, reporting the operating cash flow using indirect method can:
选项:
A.be more costly
B.disclose major classes of gross cash receipts and gross cash payments
C.reflects a forecasting approach
解释:
C is correct. Indirect method can reflects a forecasting approach and be less costly.
所以间接法是有预测未来现金流趋势的优点???