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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: A gain on the sale of an asset. B loss on the retirement of debt. C decrease in a deferred tax liabílity. 请问为什么选b?
已回答Lin Xuan, CFA, is a sell side investment analyst. Lin hears rumors that GR Software may have falsified its financial results while at a software industry conference. When she returns to her office, Lin conducts a thorough analysis of GR. Based on her research, including discussions with some of GR’s customers, Lin is convinced that GR’s reported 50% increase in net income during recent quarters is completely fictitious. Lin is the only analyst suspicious about GR’s reported earnings so far, however. According to the CFA Institute Code of Ethics and Standards of Professional Conduct, the least appropriate action for Lin is to: Areport her suspicions to GR’s management. Bdo nothing, until other analysts support her analysis. Crecommend her clients sell their GR shares immediately. 该题中的C选项 ,analyst和fund manager之间有firewall,那analyst分析出来的结果因为被隔离所以不能告知给客户,这个理解怎么说呢?
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