What are the categories of cash flows that appear on a statement of cash flows?

A) Cash flows from investing,financing,and service activities.
B) Cash flows from operating,production,and internal activities.
C) Cash flows from financing,production,and growth activities.
D) Cash flows from operating,investing,and financing activities.

Statement of Cash Flows

A financial statement that provides aggregate data regarding all cash inflows and outflows a company receives from its operational, investing, and financing activities.

Investing Activities

Transactions involving the acquisition or disposal of long-term assets and other investments not considered cash equivalents.

Financing Activities

Transactions related to raising capital or repaying investors, reflecting how a company funds its operations and growth.