A cash flow statement shows three items. They are?

• A. Operating cash flow, investing cash flow, financing cash flow.
• B. Net operating cash flow, net investing cash flow, taxes paid.
• C. Net operating cash flow, net investing cash flow, financing cash flow.
• D. Net operating cash flow, net investing cash flow, net revenue cash flow.

Answer: (C)

The cash flow statement is organized into three main sections that show how cash moves in and out: operating activities, investing activities, and financing activities. Each section presents net cash flow—i.e., the overall cash amount after adjustments—so the statement shows net cash provided by or used in each area.

The correct option matches this structure by listing net operating cash flow, net investing cash flow, and financing cash flow. It reflects the standard way the statement presents its three sections as net amounts. The other choices are not correct because they either introduce an element that isn’t a separate section (taxes paid), mix in non-standard terms (net revenue cash flow), or omit the standard “net” framing for the categories.