A

NO.PZ2018062018000033

问题如下：

Compared to direct method, reporting the operating cash flow using indirect method can:

选项：

be more costly

disclose major classes of gross cash receipts and gross cash payments

reflects a forecasting approach

解释：

C is correct. Indirect method can reflects a forecasting approach and be less costly.

想问下间接法计算CFO为什么是less costly？

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1 个答案

王园圆_品职助教 · 2025年01月11日

同学你好，如果间接法，公司只需要编号I/S表和B/S表之后，运用一系列计算就可以从NI直接计算出CFO——几乎不用花额外的记录时间

而直接法，是需要把真的公司收到的客户给的现金流，支付给客户的现金流等等项目每一项单独去记录，然后再总计计算出CFO的，所以直接法对公司生产经营过程的记录和归类都会有更高的要求，所以就更麻烦——需要花更多的时间也是一种costly的表现哦

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