NO.PZ2023081403000047
问题如下:
Q. 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.
addition to net income是什么意思