Which of the following statement is CORRECT? The increase of inventory should be...

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Finance

Which of the following statement is CORRECT?

The increase of inventory should be recorded as cash outflows in capital budgeting.

The increase of account payables should be recorded as cash outflows in capital budgeting.

The decrease of account receivables should be recorded as cash outflows in capital budgeting.

The increase of fixed assets should be recorded as cash inflows in capital budgeting.

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