Which of the Following Does a Discrepancy in Cash Flow

Multiple Choice

Which of the following does a discrepancy in cash flow reconciliation indicate?

A) The cash outflow is greater than the cash inflow.
B) The cash flow statement reflects entries for intercompany cash flows and transactions.
C) Certain cash transactions are not accurately reflected in the income statement and balance sheet.
D) There was an unexpected surge of cash flow during the period.