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Which Combination Is the Appropriate Operation to Perform to the Following

Question 54

Multiple Choice

Which combination is the appropriate operation to perform to the following accounts to reconcile net profit with net cash flows from operating activities?


A)
 Increase in inventories  Decrease in trade creditors  Increase in accrued expenses  add  subtract  subtract \begin{array} { | l | l | l | } \hline \text { Increase in inventories } & \text { Decrease in trade creditors } & \text { Increase in accrued expenses } \\\hline \text { add } & \text { subtract } & \text { subtract } \\\hline\end{array}
B)
 Increase in inventories  Decrease in trade creditors  Increase in accrued expenses  add  add  subtract \begin{array} { | l | l | l | } \hline \text { Increase in inventories } & \text { Decrease in trade creditors } & \text { Increase in accrued expenses } \\\hline \text { add } & \text { add } & \text { subtract } \\\hline\end{array}
C)
 Increase in inventories  Decrease in trade creditors  Increase in accrued expenses  subtract  subtract  add \begin{array} { | l | l | l | } \hline \text { Increase in inventories } & \text { Decrease in trade creditors } & \text { Increase in accrued expenses } \\\hline \text { subtract } & \text { subtract } & \text { add } \\\hline\end{array}
D)
 Increase in inventories  Decrease in trade creditors  Increase in accrued expenses  subtract  add  subtract \begin{array} { | l | l | l | } \hline \text { Increase in inventories } & \text { Decrease in trade creditors } & \text { Increase in accrued expenses } \\\hline \text { subtract } & \text { add } & \text { subtract } \\\hline\end{array}

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