Which Relationship Between Items in the Statement of Cash Flows

Multiple Choice

Which relationship between items in the statement of cash flows (CF) and items in the balance sheet (BS) is not correct?

A) Cash from investing activities (CF) ; Non-current assets (BS) .
B) Cash from financing activities (CF) ; Non-current liabilities and equity (BS) .
C) Cash from financing activities (CF) ; Non-current assets (BS) .
D) Cash from operating activities (CF) ; Current assets and liabilities (BS) .