问题如下图：
选项：
A. 
B. 
C. 
解释：
看了之前的提问，但还是不理解c选项…
请问老师，为什么indirect method反映了forecasting approach呢
以及b选项哪里不对？谢谢
品职辅导员_小明 · 2018年12月13日
B选项说的是直接法的优点，比如说可以直观的看出来Cash paid to suppliers和Cash received from customers是多少。
说间接法是更容易用来预测，因为间接法是从NI出发，一项一项调整到CFO的，所以如果你用I/S预测了将来的数据，也可以调整到预测的CFO，就是这个意思，但是你用直接法就不行，直接法都是计算的Cash paid to suppliers和Cash received from customers这种，很难和I/S匹配。
tzdsgn · 2019年05月19日
为什么direct 会更costly
NO.PZ2018062018000033 问题如下 Compareto remetho reporting the operating cash flow using inremethocan: A.more costly B.sclose major classes of gross cash receipts angross cash payments C.reflects a forecasting approa C is correct. Inremethocreflects a forecasting approaanless costly. 为什么直接法是一种具有预测性的方式
NO.PZ2018062018000033 问题如下 Compareto remetho reporting the operating cash flow using inremethocan: A.more costly B.sclose major classes of gross cash receipts angross cash payments C.reflects a forecasting approa C is correct. Inremethocreflects a forecasting approaanless costly. 请问这个题目对应讲义的哪里呢
NO.PZ2018062018000033 问题如下 Compareto remetho reporting the operating cash flow using inremethocan: A.more costly B.sclose major classes of gross cash receipts angross cash payments C.reflects a forecasting approa C is correct. Inremethocreflects a forecasting approaanless costly. 请老师能不能以此题顺便帮忙用最简单的语句总结一下直接法和间接法的优缺点帮助记忆呀，谢谢
NO.PZ2018062018000033问题如下 Compareto remetho reporting the operating cash flow using inremethocan:A.more costlyB.sclose major classes of gross cash receipts angross cash paymentsC.reflects a forecasting approachC is correct. Inremethocreflects a forecasting approaanless costly.如题，能否一下B
NO.PZ2018062018000033 问题如下 Compareto remetho reporting the operating cash flow using inremethocan: A.more costly B.sclose major classes of gross cash receipts angross cash payments C.reflects a forecasting approa C is correct. Inremethocreflects a forecasting approaanless costly. 所以间接法是有预测未来现金流趋势的优点？？？