Cash flow statement

2009-07-21 1:22 am
cash flow statement 有分 indirect method & direct method ...

我想分兩者有乜分別呀?? 睇完都吾係好明.........


THX!!!!

回答 (1)

2009-07-21 4:00 am
✔ 最佳答案
Indirect同direct得operating有分別, 其他部分一樣. Indirect method係用profit before tax開始計, 之後加減non-cash item及non-operating item, 計出公司運作上收/用左幾多錢. 但direct method係用Debtors(收錢)、creditor(比錢)及比operating activities幾多錢去計公司運作上收/用左幾多錢.


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