问题
单项选择题
An analyst does research about cash flow statement and learns a company which issued a significant amount of common stock in exchange for inventory. With respect to the cash flow statement, this transaction is most likely reportedas:（）
A. investing activity only.
B. financing activity only.
C. in a separate note or supplementary schedule.
答案
参考答案：C
解析：
非现金投融资活动应该单独披露，列示在附录中。
非现金投融资活动有：
(1)用股权赎回债券；
(2)把优先股票变成普通股票；
(3)用资本租赁获取资产；
(4)非现金资产间进行交换；
(5)发放债券或股权购买非现金资产。