The Indirect Method Calculates the Net Cash Flow from Operating

question 6

Multiple Choice

The indirect method calculates the net cash flow from operating activities by adjusting net profit or loss for the effects of:

• A) Changes during the period in inventories and operating receivables and payables.
• B) Non-cash items such as depreciation,provisions,deferred taxes.
• C) All other items included in the net income for which the cash effects are investing or financing cash flows.
• D) All of these

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Definitions:

Color-Blind

A visual impairment where an individual has difficulty distinguishing between certain colors.

Cones

Photoreceptor cells in the retina of the eye responsible for color vision and visual acuity under bright light conditions.

Visual Pigment

Molecules in photoreceptor cells of the eyes that undergo chemical changes upon absorbing light, initiating the process of vision.

Rods

Specialized photoreceptor cells in the retina that are responsible for vision at low light levels.