为什么解析声音都这么小？请解决！

为什么解析声音都这么小？请解决！

声音太太小了

Which of the following statements about the direct method for presenting cash from operating activities is most appropriate? The direct method: A shows the impact of accruals. B shows the reasons for differences between net income and operating cash flows. C provides information on the specific sources of operating cash receipts and payments. c 问题：这道题的A选项的解释听不太明白，不知道和直接法跟间接法的具体联系，可否用小例子加以再详细一点的解释说明，多谢~

怎么看出来完全负相关的，6和6呢

Assume U.S. GAAP applies unless otherwise noted. At the end of the year, a company sold equipment for $40,000 cash. The company paid $100,000 for the equipment several years ago and had accumulated depreciation of $60,000 for the equipment at the time of sale. All else equal, the equipment sale will result in the company's cash flow from: A investing activities decreasing by $10,000. B investing activities increasing by $40,000. C operating activities being $40,000 more than net income. b 三个问题： 1）请问这道题能用间接法计算CFO吗？如果计算的话： CFO=NI+D&A+LOSS=NI+60K+（100K-40K）=NI+120K 所以CFO是比NI多了120K而不是40K,所以C错？ 2）请问***老师视频里说的 减gain加loss，gain loss是否指代表绝对值？ 3）当企业真实发生固定资产变卖的时候，当年的现金流量表：会引起 CFI 和CFO两个活动的同时变动吗？

这家公司存在warrants, diluted eps不应该低于basic的吗？为什么存在等于的可能性

Establish a reserve fund to cover loss.这个选项您能再解释下吗？ 感觉这种方式，也是规避风险的一种方式。 虽然risk modification 4 种方法中没有明显提到。

我记得期权，期货，远期，有一个是随时可以毁约不执行的，是哪个？另外，远期它是非标准协议，不是风险很大么？还有期权是不是要先付一笔钱？

老师能再解释一下A选项吗？解析没听懂…