The direct method lists the major sources of cash receipts and disbursements-for example, cash collections from customers and cash payments to suppliers and to employees.
The direct method lists the major sources of cash receipts and disbursements-for example, cash collections from customers and cash payments to suppliers and to employees.
直接法列出了现金收入和支出的主要来源—举例，从消费者处得到的现金收入和给供应商和职员的现金支付。