问题如下：
Cash flows can be classified by two main
dimensions: time and amount. The following statements are about the taxonomy of
cash flows, which of the followings is NOT correct?
选项：
A. First dimension to classify
future cash flows is time, CFs may occur at future instants known with
certainty or occur at some random instants in the future (Stochastic time).
Second dimension to consider
is the amount, CFs may occur in an amount known with certainty or cannot be
fully determined (Stochastic cash flows).
For the fixed-rate bond issued by AA-rated
corporation, the bond belongs to the deterministic amount and deterministic
time.
When the amount is deterministic, cash flows can be labelled simply as fixed as
a result of being set in such a way by the terms of a contract.
解释：
考点：对A Taxonomy of Cash Flows的理解
答案：C
解析：
只有Risk-free的现金流才属于Deterministic
amount and Deterministic time，C选项说的AA-rated bond，存在Default risk，因此不属于该类现金流。
D的话只说amount固定，没有说时间固定，怎么能直接判断就是fixed呢。
