Bin · 2024年07月06日
NO.PZ2018062018000033
问题如下：
Compared to direct method, reporting the operating cash flow using indirect method can:
选项：
A.be more costly
B.disclose major classes of gross cash receipts and gross cash payments
C.reflects a forecasting approach
解释：
C is correct. Indirect method can reflects a forecasting approach and be less costly.
请问这个题目对应讲义的哪里呢
lynn_品职助教 · 2024年07月07日
嗨，从没放弃的小努力你好：
A选项是来自原版书的一句话，其它两个选项是来自对直接法和间接法的理解，没有结论哈，如果说有结论的话就是通过这道题目学习的，讲义如下两页。
间接法的优点，间接法从NI开始计算CFO的过程和自由现金流的估值计算很类似，分析师只需要有了利润表和资产负债表就可以做，不需要另外单独计算每笔交易的现金流入流出情况，所以间接法更容易也省费用
直接法清楚的显示了公司现金的来源和去向，其实获得的信息是更多的，实操中更多是内部管理者使用。
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2018062018000033 问题如下 Compareto remetho reporting the operating cash flow using inremethocan: A.more costly B.sclose major classes of gross cash receipts angross cash payments C.reflects a forecasting approa C is correct. Inremethocreflects a forecasting approaanless costly. 为什么直接法是一种具有预测性的方式
NO.PZ2018062018000033 问题如下 Compareto remetho reporting the operating cash flow using inremethocan: A.more costly B.sclose major classes of gross cash receipts angross cash payments C.reflects a forecasting approa C is correct. Inremethocreflects a forecasting approaanless costly. 请老师能不能以此题顺便帮忙用最简单的语句总结一下直接法和间接法的优缺点帮助记忆呀，谢谢
NO.PZ2018062018000033问题如下 Compareto remetho reporting the operating cash flow using inremethocan:A.more costlyB.sclose major classes of gross cash receipts angross cash paymentsC.reflects a forecasting approachC is correct. Inremethocreflects a forecasting approaanless costly.如题，能否一下B
NO.PZ2018062018000033 问题如下 Compareto remetho reporting the operating cash flow using inremethocan: A.more costly B.sclose major classes of gross cash receipts angross cash payments C.reflects a forecasting approa C is correct. Inremethocreflects a forecasting approaanless costly. 所以间接法是有预测未来现金流趋势的优点？？？
