NO.PZ2018062018000033
问题如下:
Compared to direct method, reporting the operating cash flow using indirect method can:
选项:
A.be more costly
B.disclose major classes of gross cash receipts and gross cash payments
C.reflects a forecasting approach
解释:
C is correct. Indirect method can reflects a forecasting approach and be less costly.
虽然做对了,但是为什么间接法是一个预测呢?间接法是在NI的基础上进行调整,那NI的数据以及调整项都是通过财务报表实际发生的数据计算出来的,不就是实际的数字吗,这里不太理解。