Verify that prepaid expenses, deferred charges and depreciation schedules are up-to-date and in agreement with the books.

审核待摊费用、递延费用以及折旧明细表是否更新，并确定与记录一致。

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Roughly speaking, cash flow from operations is defined as net income plus depreciation, plus decreases in receivables and inventory, plus increases in accounts payable and deferred taxes payable.

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