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.
loss on the retirement of debt，可以这么理解么？
retirement of debt是其他公司对我们的债务清偿
那 loss 就说明需要其他公司需要还的债务减少了，对我们造成公司损失，所以liability 部分增加了
