NO.PZ2016012102000069
问题如下：
Issuing new shares would be classified as:
选项：
A.Investing cash flow.
B.financing cash flow.
C.no cash flow impact.
解释：
Issuing new shares would be classified as financing cash flow.
考点： 区分CFO/CFI/CFF
发行新股为融资行为，现金流属于CFF
company issues common stock for dividends 放在附录，但是issues new stock 放在cash flow statemen？为什么
