NO.PZ2018062004000097
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.
Cash paid to suppliers里有包含depreciation included inCOGS,那能不能说明direct method 也包含了depreciation?