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。
框架图里I/S表common size写的除以revenue,CF/S表common size也是除以revenue。