一般来说net revenue可以就看作revenue是吧，如果没特别说三包或返还部分

问题如下：

Which is an appropriate method of preparing a common-size cash flow statement?

选项：

Show each item of revenue and expense as a percentage of net revenue.

Show each line item on the cash flow statement as a percentage of net revenue.

Show each line item on the cash flow statement as a percentage of total cash outflows.

解释：

B is correct.

An appropriate method to prepare a common-size cash flow statement is to show each line item on the cash flow statement as a percentage of net revenue. An alternative way to prepare a statement of cash flows is to show each item of cash inflow as a percentage of total inflows and each item of cash outflows as a percentage of total outflows.

解析： common-size现金流量表有两种方法。一个是把现金流量表中的每一项都除以net revenue，另一种方式是把所有的cash inflows都除以total cash inflows或所有cash outflows都除以total cash outflows。所以B是正确的。A选项说的是损益表，跟题干无关，C选项说的是把现金流量表所有项包括inflow和outflow都除total cash outflow，显然是错的。