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<p>Part of the process of preparing a company’s cash flow statement is the calculation of cash inflow from operating<br/>activities.<br/>Which of the following statements about that calculation (using the indirect method) are correct?<br/>(1) Loss on sale of operating non-current assets should be deducted from net profit before taxation.<br/>(2) Increase in inventory should be deducted from operating profits.<br/>(3) Increase in payables should be added to operating profits.<br/>(4) Depreciation charges should be added to net profit before taxation.<br/>A (1), (2) and (3)<br/>B (1), (2) and (4)<br/>C (1), (3) and (4)<br/>D (2), (3) and (4)</p><p> </p><p>D</p> D页:
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