When calculating cash flow from operations
题型：单项选择题
问题：
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.