单选题 In preparing its cash flow statement for the year ended December 31, 2004, Giant Corporation collected the following data:

Gain on sale of equipment	$ 6000
Proceeds from sale of equipment	10000
Purchase of Zip Co. bonds for	180000 (maturity value $200000)
Amortization of bond discount	2000
Dividends paid	(75000)
Proceeds from sale of Treasury stock	38000

In its December 31, 2004, statement of cash flows, what amounts should Giant report as net cash used in investing activities and net cash used in financing activities? Investing Activities Financing Activities A. $178000 - $ 38000 B. $170000 $ 37000 C. $170000 - $ 38000

【正确答案】 B

【答案解析】{{U}}Investing Activities{{/U}}: $10000 -$180000=-$170000 cash flow from investing or $170000 used. {{U}}Financing Activities:{{/U}} $ 38000-$ 75000=-$ 37000 cash flow from financing or $ 37000 used. Note that the question asked for net cash used therefore this is a positive cash outflow.