登录之后可查看解析

D is corrent. When a balance sheet, income statement, and statement of retained earnings are issued, a statement of cash flows must be presented for each period for which an income statement is presented.
A is incorrect. When a balance sheet, income statement, and statement of retained earnings are issued, a statement of cash flows must be presented for each period for which an income statement is presented. 
A is incorrect. When a balance sheet, income statement, and statement of retained earnings are issued, a statement of cash flows must be presented for each period for which an income statement is presented. 
A is incorrect. When a balance sheet, income statement, and statement of retained earnings are issued, a statement of cash flows must be presented for each period for which an income statement is presented.