问题
单项选择题
A increase in inventory over a period of time would be considered:（）
A. use of cash
B. adjusting entry.
C. non-cash flow item.
答案
参考答案：A
解析：
When inventory and accounts receivable increase, this is a use of cash (cash outflow); when assets decrease, this is a source (cash inflow). When accounts payable increase, this is a source of cash (cash inflow); when liabilities decrease, this is a use (cash outflow)