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runarn · 2021年04月10日

C为什么不对?

NO.PZ2018062004000097

问题如下:

Which of the following may appear under the direct method?

选项:

A.

Cash paid to employees.

B.

Net income.

C.

Depreciation.

解释:

A is correct. The indirect format begins with net income. To reconcile net income with operating cash flow, adjustments are made for non-cash items including depreciation.

Cash paid to suppliers里有包含depreciation included inCOGS,那能不能说明direct method 也包含了depreciation?
1 个答案

纠纠_品职答疑助手 · 2021年04月10日

嗨,爱思考的PZer你好:


这个题目里面如果没有专门提到depreciation included in COGS, 我们光说depreciation就认为是确认在费用里面的折旧。



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