NO.PZ2017102901000035
问题如下：
When computing net cash flow from operating activities using the indirect method, an addition to net income is most likely to occur when there is a:
选项：
A.gain on the sale of an asset.
B.loss on the retirement of debt.
C.decrease in a deferred tax liability.
解释：
B is correct.
An addition to net income is made when there is a loss on the retirement of debt, which is a non-operating loss. A gain on the sale of an asset and a decrease in deferred tax liability are both subtracted from net-income.
CFO中的递延所得税负债变动为何不能看作是加上一个decrease的负值，题干中的addition是否意味着是实际最终的正负号
