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.
老师好，课上间接法的公式是：NI+NCC-gain+loss-delta inv-delta AR+delta AP
根据公式，这道题我选了B。
但是我有点没理解为什么loss是对NI的增加，我根据这个公式理解的是loss是对Cash Flow，且是operating Cash Flow的增加。
