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.

延伸卡环一般用于（）

A.近基牙松动，但又可保留的前磨牙

B.孤立前磨牙

C.最后孤立倾斜的磨牙

D.健康正常的基牙

E.游离缺失的基牙