When calculating cash flow from operations (CFO) using the indirect method, which of the following is most accurate（）

A. The indirect method requires an additional schedule to reconcile net income to cash flow. 

B. In using the indirect method, each item on the income statement is converted to its cash equivalent.

C. When recognizing a gain on the sale of fixed assets, the amount is a deduction to operating cash flows.

我国开展会计电算化工作的主体是( )。

A．会计核算软件开发单位
B．各种企业单位、事业单位、行政单位等
C．政府部门
D．会计核算软件的经销单位