关于某年营业现金净流量计算公式,下列说法错误的是()
A.现金净流量=某年营业现金流人量一某年营业现金流出量
B.现金净流量=某年销售收入一某年付现成本一某年所得税
C.现金净流量=某年销售收入一(某年营业成本一折旧及摊销)一某年所得税
D.现金净流量=某年税前利润一某年所得税一折旧及摊销
正确答案是D
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