Which of the following is wrong?

A、Cashflowstoandfromcreditorsandownersincludechangesinequityanddebt;
B、Tocalculatecashflowfromoperations,startwithnetincome,addbacknoncashitemslikedepreciationandadjustforchangesincurrentassetsandliabilities(otherthancash).;
C、Cashflowfrominvestingactivitiesinvolveschangesincapitalassets:acquisitionoffixedassetsandsalesoffixedassets(i.e.,netcapitalexpenditures).;
D、TheBalanceSheetistheadditionofcashflowsfromoperations,investing,andfinancing.