A draft cash flow statement contains the following calculation of net cash inflow from operating activities:
$m
Operating profit 13
Depreciation 2
Decrease in inventories (3)
Decrease in trade and other receivables 5
Decrease in trade payables 4
————
Net cash inflow from operating activities 21
Which of the following corrections need to be made to the calculation?
1 Depreciation should be deducted, not added.
2 Decrease in inventories should be added, not deducted.
3 Decrease in receivables should be deducted, not added.
4 Decrease in payables should be deducted, not added.
A 1 and 3
B 2 and 3
C 1 and 4
D 2 and 4 D | 
发表于 2008-4-21 20:56
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