NO.PZ2023081403000057
问题如下：
Q. One appropriate method of preparing a common-size cash flow statement is to show each line item:选项：
A.of revenue and expense as a percentage of net revenue.
B.on the cash flow statement as a percentage of net revenue.
C.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.
题干中说net revenue是净收入，图中是总收入
