uc8

下列经济业务中,会导致企业现金流量表中现金流量发生变化的是( )。

  • A将现金存入银行
  • B以存货清偿债务
  • C以固定资产对外投资
  • D收到商业银行贷款
参考答案: D
解题思路: 本题考查现金流量表。现金流量表是反映企业在一定会计期间内有关现金和现金等价物的流入和流出的报表。D项属于筹资活动产生的现金流量,将引起现金流入企业。
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