CFE – Financial Transactions and Fraud Schemes — Question 96

Which of the following is one of the sections on the statement of cash flows?

Answer options

• A. Cash flows from purchasing activities
• B. Cash flows from financing activities
• C. Cash flows from earnings activities
• D. Cash flows from strategic activities

Correct answer: B

Explanation

The correct answer is B, as the cash flow statement includes sections for operating, investing, and financing activities. Options A, C, and D do not represent standard sections of the cash flow statement and are therefore incorrect.