Which of the following is reported in the statement of cash flows?

A) Net cash flow from managing activities
B) Net cash flow from financing activities
C) Net cash flow from retained earnings activities
D) Net cash flow from start-up activities

Net Cash Flow

The difference between a company's cash inflows and outflows in a given period, indicating its ability to generate cash.

Managing Activities

The actions taken by an organization to plan, organize, direct, and control its operational, financial, and administrative tasks.

Financing Activities

Activities relating to raising money from investors and creditors such as the issuance of stocks and bonds and long-term notes; also, repurchase of outstanding stock and retiring bonds and notes as well as paying dividends.