题目内容
（请给出正确答案）
[主观题]
A company sold warehouse premises at a loss during a financial period. How would this tran
saction be included in a statement of cash flows for the period that complies with IAS7 Statements of Cash Flows and that uses the indirect method to present cash flows from operating activities？
A、Loss on disposal Proceeds from sale Deduct as an adjustment in the calculation of Include in cash flows from investing activities cash flows from operating activities
B、Loss on disposal Proceeds from sale Deduct as an adjustment in the calculation of Include in cash flows from operating activities cash flows from operating activities
C、Loss on disposal Proceeds from sale Add as an adjustment in the calculation of Include in cash flows from investing activities cash flows from operating activities
D、Loss on disposal Proceeds from sale Add as an adjustment in the calculation of Include in cash flows from operating activities cash flows from operating activities
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