In relation to statements of cash flows, which, if any, of the following are correct?
① The direct method of calculating net cash from operating activities leads to a different figure from that produced by the indirect method, but this is balanced elsewhere in the statement of cash flows.
② A company making high profits must necessarily have a net cash inflow from operating activities.
③ Profits and losses on disposals of non-current assets appear as items under cash flows from investing activities in the statement of cash flows or a note to it.
A Item 1 only
B Items 2 and 3
C None of the items
D All of the items
第一个，直接法和间接法只是编制现金流量表的两种不同方法，计算出来的结果是一样的，所以题目说leads to different figure是不对的。