NO.PZ2016012101000108
问题如下：
The first step in cash flow statement analysis should be to:
选项：
A. evaluate consistency of cash flows.
B. determine operating cash flow drivers.
C. identify the major sources and uses of cash.
解释：
C is correct.
An overall assessment of the major sources and uses of cash should be the first step in evaluating a cash flow statement.
解析：分析现金流量表的第一步是看现金流的主要来源和去向。下面是教材提到的分析现金流量表的4个步骤，这个知识点很小，了解即可。
1 Evaluate the major sources and uses of cash flow.
2 Evaluate the primary determinants of CFO.
3 Evaluate the primary determinants of CFI.
4 Evaluate the primary determinants of CFF.
B什么意思？现金流来源？
