单选题 An analyst does research about cash flow calculation. The indirect method of reporting cash flow from operating activities most likely begins with:
A. net income.
B. depreciation and amortization.
C. changes in balance sheet accounts.

【正确答案】 A
【答案解析】[解析] 用间接法计算经营性现金流，是从净利润开始，之后调节投资性现金流和融资性现金流的盈亏，以及非现金项目和资产负债表中经营性项目的变化。