为什么D选项会有影响，Capital Fund是股东出的资本，不是应该出资了就没有后续的关系了吗？

NO.PZ2016082405000006

Richard Marshall, FRM, is a rating agency analyst who is currently performing financial statement analysis on a major bank. Which of the following financial statements would be least useful for bank credit analysis?

选项：

Balance sheet.

Income statement.

Statement of cash flows.

Statement of changes in capital funds.

解释：

C Although the statement of cash flows is most useful for analyzing nonfinancial entities (uses of cash and sources of cash differentiated between operating, investing, and financing), it is not useful for bank credit analysis.

为什么D选项会有影响，Capital Fund是股东出的资本，不是应该出资了就没有后续的关系了吗？