2. 职称英语
  3. 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  25
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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