A-A+
Cash flows are grouped in the statement of cas
问题详情
Cash flows are grouped in the statement of cash flows into the following major categories:
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请帮忙给出正确答案和分析,谢谢!
参考答案
正确答案: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(operatingactivity)产生的现金流量;投资活动(investingactivity)产生的现金流量和筹资活动(financingactivity)产生的现金流量。故本题选D项。