请问A答案什么意思

问题如下：

The following common-size cash flow statement is available for a company:

Cash Flow Statement for the Years Ended 31 December

选项：

A.had a positive net operating cash flow.

B.directed a larger portion of cash outflows to investing activities.

C.relied more heavily on financing activities to generate cash inflows.

解释：

C is correct. The cash inflows from financing activities in 2016 are 11.6% from bonds, which is greater than the 2.3% in 2015. Therefore, the company did rely more heavily on financing activities to generate cash inflows in 2016. Because the actual total inflows and outflows are not known, the relative size of the inflows and outflows from each activity cannot be compared on an absolute basis. Therefore, it is not possible to conclude whether operating cash flows were positive or negative. Investing outflows includes payments on PP&E, financial instruments, and investments in other companies. For 2016, this calculation is 10.5 + 2.0 + 1.1 = 13.6%, and for 2015, it is 10.6 + 0.2 + 2.9 = 13.7%. Therefore, the portion of outflows spent on investing activities decreased.

A is incorrect. As the actual total inflows and outflows are not known the relative size of the inflows and outflows from each activity cannot be compared on an absolute basis, therefore it is not possible to conclude on whether operating cash flows were positive or negative.

B is incorrect. Investing outflows includes payments on PP&E, financial instruments and investments in other companies. In 2016 this is 10.5 + 2.0 + 1.1 = 13.6 and in 2015: 10.6 + 0.2 + 2.9 = 13.7, therefore the portion of outflows spent on investing activities decreased.