Respuesta :
The statement, which is not for cash flows, is cash flows from contingent activities. Hence, Option B is correct.
What is cash flow?
Cash flow refers to the amount of cash or cash-equivalent that a company receives or expends as payment(s) to creditors. The reason behind analyzing the cash flow is to analyze the liquidity position of the company.
A company always made this cash flow in three sections. These three sections are: operating activities, investments, and financial activities. Cash flows from contingent activities are not done by any company.
Therefore, Option B is correct.
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