Answer: 0.5%

## Explanation **Cash Flow Accruals Ratio Formula:** \[ \text{Cash Flow Accruals Ratio} = \frac{\text{Net Income} - \text{Operating Cash Flow}}{\text{Average Net Operating Assets}} \] **Calculation:** \[ \text{Accruals} = \text{Net Income} - \text{Operating Cash Flow} = 15,200 - 14,800 = 400 \] \[ \text{Cash Flow Accruals Ratio} = \frac{400}{82,500} = 0.004848 \] \[ \text{Cash Flow Accruals Ratio} = 0.4848\% \approx 0.5\% \] **Answer: A (0.5%)** **Note:** The financing and investing cash flows are not used in this calculation - only net income, operating cash flow, and average net operating assets are relevant for the cash flow accruals ratio.

Author: LeetQuiz Editorial Team