17. Profit for the year differs from net cash from operations because of all the following except:
(A) Non-cash expenses such as depreciation.
(B) Timing differences between recognizing revenue and expenses and their cash flows.
(C) Gains and losses included in profit for the year but classified as investing or financings activities.
(D) All of the above will cause a difference between profit for the year and cash flows.

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統計： A(1), B(2), C(1), D(0), E(0) #2802532