A firm’s cash flows can be divided into

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问题 A firm’s cash flows can be divided into cash flow from operating activities，investment activities，and financing activities. The operation activity cash flows are cash flows—inflows and outflows—directly related to origination and sale of the financial firm’s assets and to operating costs such as general market activities，security trading activities，interest received and foreclosed collatera1. Investment activity cash flows are cash flows of financial investments. Clearly，purchase transactions would result in cash outflows where as sales transactions would generate cash inflows. The financing activity cash flows result from debt and equity financing transactions. Borrowing and repaying either short-term debt or long-term debt would result in a corresponding cash inflow or outflow. Similarly，the sale. of common or preferred stock would result in a cash inflow whereas the repurchase of stock or payment of cash dividends would result in a financing outflow. Summarizing the firm’s operating，investment，and financing activity cash flows during a given period helps to account for changes in the firm’s cash position from the beginning to the end of the period chosen.　　Managing cash is a very important activity for financial intermediaries.　　The cash flow statement provides the basic structure of all sources and uses of cash. The primary reasons that cash management is so important are related to the following aspects of financial intermediaries：　　Depository intermediaries must hold reserves to meet Federal Reserve　　Regulation D reserve requirements. To manage the level of reserves optimally，very precise cash flow statements are necessary.　　Financial institutions are subject to very large cash inflows and outflows which require considerable planning ahead to ensure they take place as required but do not at the same time tie up a large amount of funds unnecessarily in non-earning cash assets. [中国工商银行真题] The statement of cash flow helps to explain the change in（　　）.A.net profit after taxesB.retained earnings of a given periodC.the firm’s cash position of a given periodD.financial position of the firm

选项 A.net profit after taxes
B.retained earnings of a given period
C.the firm’s cash position of a given period
D.financial position of the firm

答案 D

解析从第一段最后一句可以看出，对流动资金的分析总结可以帮助一个公司了解特定时期内公司资金状况的变化。

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