Roughly speaking, a CW complex is made of basic building blocks called cells. The precise definition prescribes how the cells may be topologically glued together. The C stands for closure-finite, and the W for weak topology.
The main difference between the direct method and the indirect method involves the cash flows from operating activities, the first section of the statement of cash flows. (There is no difference in the cash flows reported in the investing and financing activities sections.) Under the direct method, the cash flows from operating activities will include the amounts for lines such as cash from customers and cash paid to suppliers.
Components of the Statement of Cash Flows. The cash flow statement has 3 parts: operating, investing, and financing activities. There can also be a disclosure of non-cash activities.