What is the cash flow$$ statement?

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Part $1$

A$.$

The statement of cash flows is a financial statement that summarizes the changes in$$ stockholders' equity during a period by summarizing the changes in cash and cash equivalents over a period of time.

B$.$

The statement of cash flows is a financial statement that summarizes cash inflows and outflows for a firm over a period of time. It is a flow statement that is used to explain the change in cash and cash equivalents.

C$.$

The statement of cash flows is a financial statement that lists the cash and cash equivalents held by a firm at a certain point in time. It is a statement that is used to explain how cash and cash equivalents flow between financial institutions.

D$.$

The statement of cash flows is a financial statement that reports income from portions of the business that are expected to continue into the future by summarizing the changes in cash and cash equivalents over a period of time.