【每日一练】CFA 一级（2015年）

Question：

Which of the following is most likely a benefit of the direct method for reporting cash flow from operating activities? Compared with the indirect method, the direct method: 
A. mirrors the forecasting approach normally used by analysts. 
B. provides insight on differences between net income and operating cash flows. 
C. provides details on the specific sources of operating receipts and payments. 

Answer = C 
The primary benefit of the direct method is that it provides information on the specific sources of  operating cash receipts and payments. 

CFA Level I 
"Understanding Cash Flow Statements,"Elaine Henry, Thomas R. Robinson, Jan Hendrik van  Greuning, and Michael A. Broihahn 

Section 2.3 

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95后，结婚，生孩子，考CFA，这就是我的经历