将净利润调节为经营活动产生的现金流量时，下列各调整项目中，属于调增项目的有（）。
A.投资收益
B.固定资产报废损失
C.递延所得税资产增加
D.递延所得税负债增加
E.长期待摊费用的增加
参考答案：B, D
解析：B项会计处理为：借：营业外支出贷：固定资产清理D项会计处理为：借：所得税费用贷：递延所得税负债BD两项都减少了净利润，但是没有减少经营活动现金流量，所以应当调增净利润。
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| Where do our favorite foods come from? The truth may surprise you. Did you know curry isn't Indian? Did you know Americans weren't the first to eat hamburgers? Or did you know pizza wasn't created in Italy? First, let's talk about curry. 1_____ But in reality (事实), wealthy English people were cooking with curry spices (香料) hundreds of years before British ships traveled to India. 2_____ Cooks of wealthy English families created curry dishes, and later these dishes became popular in other parts of England. 3_____ The Persians were eating round, flat bread with cheese in the 500s-nearly one thousand years before pizza became popular in Naples, Italy! Finally let's look at the truth behind hamburgers. Many people think hamburgers are an American food. 4_____ A German named Otto Kuasw made the first hamburger in 1891. Four years later, German sailors introduced hamburgers to Americans. Where foods come from isn't nearly as important as how they taste-delicious! 5_____
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