NO.PZ2023081403000057
问题如下：
Q. One appropriate method of preparing a common-size cash flow statement is to show each line item:选项：
A.of revenue and expense as a percentage of net revenue. B.on the cash flow statement as a percentage of net revenue. C.on the cash flow statement as a percentage of total cash outflows.解释：
B is correct. An appropriate method to prepare a common-size cash flow statement is to show each line item on the cash flow statement as a percentage of net revenue. An alternative way to prepare a statement of cash flows is to show each item of cash inflow as a percentage of total inflows and each item of cash outflows as a percentage of total outflows.
老师好 -
知道B项是定义， 所以肯定是对的 -
请问 A项表述错在何处 - 是因为 CF/s 上不分 revenue 与 expense - 这是一个 income statemen 的 concept？
谢谢
