单选题 An analyst does research about cash flow statement and learns a company which issued a significant amount of common stock in exchange for inventory. With respect to the cash flow statement, this transaction is most likely reportedas:
A. investing activity only.
B. financing activity only.
C. in a separate note or supplementary schedule.

【正确答案】 C
【答案解析】[解析] 非现金投融资活动应该单独披露,列示在附录中。
非现金投融资活动有:
(1)用股权赎回债券;
(2)把优先股票变成普通股票;
(3)用资本租赁获取资产;
(4)非现金资产间进行交换;
(5)发放债券或股权购买非现金资产。