问题
单项选择题
Which of the following is included in non-cash adjustments to net income in the statement of cash flows（）
A. Prepaid items.
B. Credit sales.
C. Credit purchases.
答案
参考答案：A
解析：
Credit sales and interest expense are already reflected in net income. Credit purchases will be reflected in working capital changes under cash flows from operations. Only prepaid items are shown as adjustments to net income in the statement of cash flows.
