登录之后可查看解析

A is corrent. Any gain on the sale of an investment other than trading securities should be included as part of the total proceeds reported in investing activities. However, this gain has been included in net income. Under the indirect method, net income is adjusted for items which affect income but not cash. Therefore, the amount of the gain must be deducted from net income to remove the book gain from the cash flows from operating activities, thereby avoiding double counting the gain. 
B is incorrect. A gain on the sale of an investment is not an inflow or outflow of cash. Any gain on the sale of an investment other than trading securities should be included as part of the total proceeds reported in investing activities. However, this gain has been included in net income. Under the indirect method, net income is adjusted for items which affect income but not cash. Therefore, the amount of the gain must be deducted from net income to remove the book gain from the cash flows from operating activities, thereby avoiding double counting the gain. 
C is incorrect. A gain on the sale of an investment is not an addition to net income. Any gain on the sale of an investment other than trading securities should be included as part of the total proceeds reported in investing activities. However, this gain has been included in net income. Under the indirect method, net income is adjusted for items which affect income but not cash. Therefore, the amount of the gain must be deducted from net income to remove the book gain from the cash flows from operating activities, thereby avoiding double counting the gain.  
D is incorrect. A gain on the sale of an investment is not an outflow of cash. Any gain on the sale of an investment other than trading securities should be included as part of the total proceeds reported in investing activities. However, this gain has been included in net income. Under the indirect method, net income is adjusted for items which affect income but not cash. Therefore, the amount of the gain must be deducted from net income to remove the book gain from the cash flows from operating activities, thereby avoiding double counting the gain.