The correct answer is: A. Accounting profit-tax
Accounting profit is the difference between revenue and expenses, as reported on a company’s income statement. Tax is a liability that a company must pay to the government on its income. Cash inflow is the amount of cash that a company receives from its operations.
The cash inflow per annum will be equal to the accounting profit minus the tax. This is because the company will receive cash from its customers for its products or services, but it will also have to pay cash for its expenses, including taxes. The tax liability is a non-cash expense, so it will not affect the cash inflow.
Option B is incorrect because it includes depreciation. Depreciation is an accounting expense that is used to allocate the cost of a long-lived asset over its useful life. It is not a cash expense, so it will not affect the cash inflow.
Option C is incorrect because it only includes accounting profit. Accounting profit is not the same as cash flow. Cash flow is the amount of cash that a company receives from its operations. Accounting profit may be higher or lower than cash flow, depending on the timing of revenues and expenses.
Option D is incorrect because it is not one of the possible answers.