On an accounting statement of cash flows an "increase(decrease) in cash and cash equivalents" appears as:
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A. B. C. D.D
The answer is D. None of the above.
The statement of cash flows is a financial statement that shows the sources and uses of cash and cash equivalents during a period. It is used to provide information about a company's cash inflows and outflows, as well as its ability to generate cash from its operations.
The statement of cash flows is divided into three main sections: operating activities, investing activities, and financing activities. Each section represents a different category of cash inflows and outflows.
Operating activities are the cash inflows and outflows that are related to a company's primary business activities. Investing activities are the cash inflows and outflows that are related to a company's investments in long-term assets. Financing activities are the cash inflows and outflows that are related to a company's financing activities, such as the issuance of debt or equity.
An increase or decrease in cash and cash equivalents is not necessarily related to any of these three categories. It could be the result of other factors, such as the sale of a non-cash asset or the payment of dividends. Therefore, the correct answer is D. None of the above.