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

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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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