单选题 Which of the following activities would appear as a source of' funds on the Statement of Cash Flows?

A、

A. Inventory is increased.
B、

B. A decrease in accounts payable.
C、

C. Depreciation expense.

【正确答案】 C

【答案解析】Depreciation is a source of funds because it is a non-cash expense added back to net income. The other items are uses(i, e. a decrease) of funds.