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