生活处处是物理，留心观察皆学问。下列物态变化，说法正确的是 [ ]

A．水沸腾时如果继续加热，水因吸热温度会升高

B．夏天，剥开冰棒纸，冰棒上冒的“白气”是水蒸气

C．冬天向手心“呵气”，口中呼出的水蒸气因液化放热而使手心变暖

D．衣柜里的樟脑球变小是升华现象，需要放热

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.