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.
直接法不是要把dividend算在Net income里么？
