In a three-step process for converting cas
题型：单项选择题
问题：
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.