问题
单项选择题
In a three-step process for converting cash flow from the indirect to direct presentation, which of the following statements is most accurate The last step in the process is to:（）
A. aggregate all revenues and all expenses.
B. convert accrual amounts to cash flow amounts by adjusting for working capital changes.
C. remove all noncash items from aggregated revenues and expenses and break out remaining items into relevant cash flow items.
答案
参考答案：B
解析：
现金流量表从间接法调整为直接法共分为以下3步：
(1)加总所有收入和所有费用。
(2)将非现金项目从总收入和总费用中移除，拆分剩余的项目到相关的现金流项目中。
(3)通过调整营运资金将应计的数量转变为现金流量。