Which of the following statements about the indirect method of calculating the statement of cash flows is FALSE（）

A. No adjustment is needed to account for changes in accounts receivable since no cash was involved.

B. No adjustment is needed to account for extraordinary items because they are found above net income and are thus already accounted for.

C. Depreciation is added back to net income since it is an expense not requiring cash.

在过去的一年中，人民政协认真贯彻中央决策部署，选取经济发展中的重大课题深入调查研究，一年来共开展专题调研53项，立案并交办提案1800多件，各民主党派中央、全国工商联和无党派人士共提交提案   239件，提出许多有价值的意见和建议，为党和政府完善宏观经济政策提供了重要参考。这表明[ ]

①人民政协围绕团结和发展两大主题建言献策

②专题调研、提交议案是政协委员参政议政的重要形式

③各民主党派在我国政治生活中参与行政

④人民政协是我国政治生活中发扬社会主义民主的重要形式

A、①②

B、①③

C、②④

D、③④