Today more and more lenders rely on a/an______as a measure of corporate performancebecause it "images" the probability distribut

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问题 Today more and more lenders rely on a/an______as a measure of corporate performancebecause it "images" the probability distribution of future cash flows in relation to debt capacity.

选项 A、balance sheet
B、income statement
C、cash flow statement
D、retained earnings statement

答案C

解析 答案为C项。retained earnings statement“留存盈利表”,反映企业留存盈利的变动情况。贷款人越来越重视现金流量表,并逐渐将此作为衡量借款人经营业绩的一个指标,因为现金流量表反映了与公司债务支付能力有关的未来可能产生的现金流情况。故本题选C项。
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