商鞅的“变法论”可以归结为（）

A.法者，国之权衡 

B.不法古，不修今 

C.抱法处势则治 

D.重刑连其罪，则民不敢试

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.