问题如下:
Which of the following statement about reporting CFO by the direct method or the indirect method is most accurate?
选项:
A.Neither direct method nor indirect method need adjustment for dividend received under US GAAP.
B.An analyst should adjust CFO under indirect method to direct method since the different treatment for D&A expense.
C.Direct method is more recommended than the indirect method since it is easier to calculate.
解释:
A is correct.
Under US GAAP, dividends received are included in CFO. Neither direct method nor indirect method need to adjust dividends received.
老师 这道题目能解释一下吗
看不懂呢