问题
单项选择题
A company issued shares to acquire a large tract of undeveloped land for future development. The correct recording of this transaction in the cash flow statement is as a(n):()
A. disclosure in a note or supplementary schedule.
B. outflow in investing activities, and an inflow in financing activities.
C. outflow in operating activities, and an inflow in financing activities.
答案
参考答案：A
解析：
[分析]： 一般来讲，现金流表不记录非现金交易，但非常重要的非现金交易应当在现金流表的财务脚注或附表中加以披露。 [考点] 非现金投资和融资活动的财务记录方法