The statement of cash flows is designed to assist users in assessing each of the

游客2025-06-21  4

问题 The statement of cash flows is designed to assist users in assessing each of the following, except

选项 A、the ability of a company to remain solvent
B、the company’s profitability
C、the major sources of cash receipts during the period
D、the reasons why net cash flows from operating activities differ from net income

答案 B

解析 答案为B项。现金流量表中没有有关获利能力即经营成果的信息。故本题选B项。
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