问题如下图：
选项：
A. 
B. 
C. 
解释：
请问下这题考察的是课件的哪个知识点？
NO.PZ2017102901000032问题如下 A company recently engagein a non-cash transaction thsignificantly affecteits property, plant, anequipment. The transaction is:A.reporteunr the investing section of the cash flow statement.B.reportefferently in cash flow from operations unr the reaninremetho.C.sclosea separate note or in a supplementary schele to the cash flow statement.C is correct. Because no cash is involvein non-cash transactions, these transactions are not incorporatein the cash flow statement. However, non-cash transactions thsignificantly affecapitor asset structures are requireto scloseeither in a separate note or a supplementary schele to the cash flow statement.C的知识点在PPT哪里呀，麻烦提醒一下～
NO.PZ2017102901000032 问题如下 A company recently engagein a non-cash transaction thsignificantly affecteits property, plant, anequipment. The transaction is: A.reporteunr the investing section of the cash flow statement. B.reportefferently in cash flow from operations unr the reaninremetho. C.sclosea separate note or in a supplementary schele to the cash flow statement. C is correct. Because no cash is involvein non-cash transactions, these transactions are not incorporatein the cash flow statement. However, non-cash transactions thsignificantly affecapitor asset structures are requireto scloseeither in a separate note or a supplementary schele to the cash flow statement. 这道题具体是什么意思呢？这些不动产和设备这些不算是投资的现金流吗？
NO.PZ2017102901000032 问题如下 A company recently engagein a non-cash transaction thsignificantly affecteits property, plant, anequipment. The transaction is: A.reporteunr the investing section of the cash flow statement. B.reportefferently in cash flow from operations unr the reaninremetho. C.sclosea separate note or in a supplementary schele to the cash flow statement. C is correct. Because no cash is involvein non-cash transactions, these transactions are not incorporatein the cash flow statement. However, non-cash transactions thsignificantly affecapitor asset structures are requireto scloseeither in a separate note or a supplementary schele to the cash flow statement. 非现金交易，又影响到了资产，那不是正好是NCC吗？这个在间接计算CFO的时候涉及到，但是在直接计算CFO的时候不涉及。为什么不是选择B呢/
reportefferently in cash flow from operations unr the reaninremetho. sclosea separate note or in a supplementary schele to the cash flow statement. C is correct. Because no cash is involvein non-cash transactions, these transactions are not incorporatein the cash flow statement. However, non-cash transactions thsignificantly affecapitor asset structures are requireto scloseeither in a separate note or a supplementary schele to the cash flow statement.老师 请问这道题目不选B的原因是因为changes in non cash transaction 是体现在计算过程中而不是直接体现在statement上面？我可以这么理解吗？谢谢！
以物易物都没有现金流的产生，为啥还要在现金流量表里披露呢？
