NO.PZ2017102901000033
问题如下:
A benefit of using the direct method rather than the indirect method when reporting operating cash flows is that the direct method:
选项:
A.mirrors a forecasting approach.
B.is easier and less costly.
C.provides specific information on the sources of operating cash flows.
解释:
C is correct.
The primary argument in favor of the direct method is that it provides information on the specific sources of operating cash receipts and payments. Arguments for the indirect method include that it mirrors a forecasting approach and it is easier and less costly.
为啥a又不对了。。。。。。我很清楚之前有道题说的直接法计算现金流有助于预测未来现金流趋势啊。还专门记住了。。