The direct method lists cash receipts from specific operating activities and cash payments for each major operating activity, for example, cash collections from customers and cash pay-ments to suppliers and to employees.
The direct method lists cash receipts from specific operating activities and cash payments for each major operating activity, for example, cash collections from customers and cash pay-ments to suppliers and to employees.
直接法列示营业活动的具体现金收入项目和现金支出项目，如来自客户的现金收入和向供应商和雇员付款。