问题
单项选择题
An analyst does research about cash flow statement. With respect to the cash flow statement, a significant issuance of stock as a dividend is most likely reported:（）
A. as an investing cash flow.
B. as a financing cash flow.
C. in a note to the cash flow statement.
答案
参考答案：C
解析：
根据题干中的意思，是将股利以股票的形式发放，而不是发放现金，所以这是一种非现金的融资行为(non-cash financing activities)，不会直接反映在现金流量表中，而是在附注中进行披露。