单选题 When using the indirect method for computing cash flow from operating activities, a change in accounts payable will require which of the following? A. A negative (positive) adjustment to net income when accounts payable increases (decreases ). B. A positive (negative) adjustment to net income when accounts payable increases (decreases ). C. A positive adjustment to net income regardless of whether accounts payable increases or decreases.
【正确答案】 B
【答案解析】A decrease in accounts payable represents an outflow. Hence, a negative adjustment will be required. Conversely, an increase represents an inflow and a positive adjustment.