NO.PZ2024011002000036
问题如下：
Which of the following is most likely a benefit of the direct method for reporting cash flow from operating activities? Compared with the indirect method, the direct method:选项：
A.mirrors the forecasting approach normally used by analysts. B.provides insight on differences between net income and operating cash flows. C.provides details on the specific sources of operating receipts and payments.解释：
The primary benefit of the direct method is that it provides information on the specific sources of operating cash receipts and payments.可以这么理解吗：直接法就是直接记录下特定的运营产生的费用，间接法是在这个基础上额外提供一些数据信息可以供analyst分析历史表现，预测未来信息。对吗