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这句话怎么翻译呀?When preparing a statement of cash flows,

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这句话怎么翻译呀?When preparing a statement of cash flows,
When preparing a statement of cash flows, the difference between the direct and indirect methods occurs in which of the following section(s)
这句话怎么翻译呀?When preparing a statement of cash flows,
准备现金流量表时,直接方法和间接方法的区别表现在以下部分.……
statement of cash flows 现金流量表