Is requirement traceability matrix the same as bi-directional traceability between test cases and requirements?

Question

Contextualizing

When studying for certification CTFL - Certified Tester Foundation Level came across the following study.

Below Basic Activities in the Test Execution Process

1. Plan and control
2. Analyze and model
3. Implement and execute
4. Evaluate Input/Output and Create Execution Reports
5. Create Completion Reports

Regarding the item 2 (Analyze and model) it is explained that among its main activities are:

2.1 Prepare the Test Environment and identify the necessary tools

2.2 Creating a bi-directional traceability between requirements and test cases

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My doubt

Looking at item 2.2 it is correct to state that it is talking about traceability matrix?

If this association is correct, someone could explain and exemplify with illustrations this bi-directional traceability matrix between requirements and test cases?

source: http://bstqb.org.br/node/197 Chapter 1 Pg 16.