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.
这个题目c为什么不对呢,老师不是说在cogs里面如果包含了d&a的话要把d&a加回来吗?