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.
为什么c错呢？DTL是负债，根据记忆法则，负债不就是要用加号吗？