问题
单项选择题
Which of the following statements about the financial statement effects of issuing bonds is least likely correct（）
A. Issuance of debt has no effect on cash flow from operations.
B. Periodic interest payments have no effect on cash flow from financing.
C. Payment of debt at maturity decreases cash flow from operations by the face value of the debt.
答案
参考答案：C
解析：
Payment of debt at maturity has no effect on cash flow from operations but decreases cash flow from financing by the face value of the debt.