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32.16 A draft statement of cash flows contains the following:
Which of the following corrections need to be made to the calculation?
1 Depreciation should be deducted, not added
2 Increase in inventories should be added, not deducted
3 Decrease in receivables should be added, not deducted
4 Increase in payables should be added, not deducted
A 1and2
B 1and3
C 2and4
D 3and4
答案：D
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