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.
已经晕了,麻烦老师帮我指点一下,depreciation什么时候调?直接还是间接?CFO CFI CFF都要调吗?