对于银行业来说现金流量表不是最重要的吗

问题如下：

Jane is a senior analyst in banking industry. She is preparing to give new employees a lesson about fianacial analysis on a bank. Which of the following is incorrect ?

选项：

Balance sheet is very useful for analyzing bank.

Income statement is very useful for analyzing bank.

Statement of cash flows is very useful for analyzing bank.

Statement of changes in capital funds is very useful for analyzing bank.

解释：

C is correct.

考点：credit

解析：与传统的制造业分析不同，现金流量表对于银行业分析基本没什么作用。