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Cash flows are grouped in the statement of cash flows into the following major c
Cash flows are grouped in the statement of cash flows into the following major c
游客
2025-06-21
37
管理
问题
Cash flows are grouped in the statement of cash flows into the following major categories:
选项
A、cash receipts, cash disbursements, and noncash activities
B、direct cash flows and indirect cash flows
C、operating activities, investing activities, and collecting activities
D、operating activities, investing activities, and financing activities
答案
D
解析
答案为D项。在现金流量表中,一般将现金流量分为三类:经营活动(operating activity)产生的现金流量;投资活动(investing activity)产生的现金流量和筹资活动(financing activity)产生的现金流量。故本题选D项。
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