问题如下：
Which of the following may appear under the direct method?
选项：
A.Cash paid to employees.
B.Net income.
C.Depreciation.
解释：
A is correct. The indirect format begins with net income. To reconcile net income with operating cash flow, adjustments are made for non-cash items including depreciation.
我对解释不是很理解，The indirect format begins with net income. To reconcile net income with operating cash flow, adjustments are made for non-cash items including depreciation.
但是你看ppt 的截图，右边的 direct method 最上面一行，不是从 cash received from customers 开始么，为啥答案说是从 NI 开始
