单选题 With respect to the cash flow statement, which of the following activities can be presented using both the direct method and the indirect method?
A. Operating.
B. Investing.
C. Financing.

【正确答案】 A
【答案解析】[解析] 融资性现金流(CFF)和投资性现金流(CFI)都只可以用直接法计算，而经营性现金流(CFO)既可以用间接法也可以用直接法计算。