Answer: net revenue.

In a common-size cash flow statement, there are two primary methods for expressing line items: 1. **Percentage of total inflows (or outflows) of cash.** 2. **Percentage of net revenue.** Option B (net revenue) is correct because it aligns with the second method. Options A (total assets) and C (net cash flow) are incorrect, as neither is a standard basis for common-size cash flow analysis.

Author: LeetQuiz Editorial Team