In preparing a statement of cash flows, cash flows from operating activities:
A.
Are always equal to accrual accounting income.
B.
Are calculated as the difference between revenues and expenses.
C.
Can be calculated by appropriately adding to or deducting from accounting profit those items in the statement of profit or loss that do not affect cash.
D.
Can be calculated by appropriately adding to or deducting from accounting profit those items in the statement of profit or loss that do affect cash.