问题 单项选择题

On the cash flow statement, the payment of cash dividends during the year will most likely affect the cash flow from:()

A. operations.

B. investing activities.

C. financing activities.

答案

参考答案:C

解析:

根据美国的GAAP准则,各类现金流的基本内容如下表所示:

表1-1 营业现金流的基本内容

现金流入