Part of the process of preparing a company's statement of cash flows is the calculation of cash inflow from operating activities.Which of the following statements about that calculation (using the indirect method) are correct?
选项：

A:Loss on sale of operating non-current assets should be deducted from net profit before taxation.;
B:Increase in inventory should be deducted from operating profits.;
C:Increase in payables should be added to operating profits.;
D:Depreciation charges should be added to net profit before taxation.