The cash inflow per annum will be-
A. Accounting profit-tax
B. Accounting profit-tax depreciation
C. Only accounting profit
D. None of the above
Answer: Option B
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The correct answer is **A. Accounting profit − tax** ✅
**Reason:**
Cash inflow (after-tax cash flow) is generally calculated as:
**Accounting Profit − Tax + Depreciation**
Since depreciation is a **non-cash expense**, it must be added back. Therefore, strictly speaking, **none of the options is fully correct** if the question means cash flow from operations.
But among the given options, **A** is likely the intended answer if “accounting profit” is being used as a cash-profit figure.