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.

下列有关GI和GL的描述中，正确的是（）

A．随食物量的变化，GL也随之变化

B．随食物量的变化，GI也随之变化

C．随食物量的变化，GL不发生变化

D．随食物量的变化，GI，GL均不发生变化