2. 外语
  3. Cash flows are grouped in the statement of cash flows into the following major categories:

Cash flows are grouped in the statement of cash flows into the following major categories:

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问题 Cash flows are grouped in the statement of cash flows into the following major categories:
选项 A、cash receipts, cash disbursements, and noncash activities
B、direct cash flows and indirect cash flows
C、operating activities, investing activities, and collecting activities
D、operating activities, investing activities, and financing activities
答案D
解析 答案为D项。在现金流量表中，一般将现金流量分为三类：经营活动(operating activity)产生的现金流量；投资活动(investing activity)产生的现金流量和筹资活动(financing activity)产生的现金流量。故本题选D项。
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本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
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FECT综合（现代金融业务）

金融英语（FECT）

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