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24.7 An extract from a statement of cash flows prepared by a trainee accountant is shown below.
Which of the fllowing criticisms of this extract are correct?
1 Depreciation charges should have been added, not deducted.
2 Decrease in inventories should have been deducted, not added.
3 Increase in receivables should have been added, not deducted.
4 Increase in payables should have been added, not deducted.
A 2and 4
B 2and 3
C 1and 3
D 1and 4
答案：D
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