单选题

Which of the following is the most likely reason for an analyst to choose the direct method rather than the indirect method for analyzing a firm's operating cash flows?

A、 To avoid making adjustments for non-cash items
B、 To identify operating cash flows by source and by use
C、 To understand the relationship between net income and operating cash flows

【正确答案】 B

【答案解析】

B is correct. The direct method cash flow statement presents specific operating cash flows by source and use.