问题
单项选择题
Which of the following statements regarding the issuance of a discount bond is TRUE（）
A. The cash from operations (CFO) is understated.
B. The cash from investing (CFI) is increased by the amount of the proceeds.
C. The cash from financing (CFF) is increased by the amount of the proceeds.
答案
参考答案：C
解析：
The cash from financing (CFF) is increased by the amount of the proceeds. The cash from operations (CFO) is overstated because it will not include the amortization of the discount, which increases interest expense. There is no effect on CFI.