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.
我理解直接法需要看每笔交易的现金流入和流出。那间接法可不就是各类总的现金流入流出?有啥不对的呢