वित्तीय विवरण विश्लेषण में, निम्नलिखित में से किस वस्तु का सटीक अनुमान लगाना आम तौर पर सबसे कठिन होता है?

Consider the following statements regarding the analysis of financial statements: Statement 1: Investing activities primarily capture cash flows associated with the acquisition and disposal of long-term assets, property, plant, equipment, and non-current investments. Statement 2: Both the funds flow statement and the cash flow statement are prepared on the accrual basis of accounting to analyze changes in the financial position. Which of the options below is correct?

Funds flow and Cash flow statements are important managerial tools that help the firm analyze: A. Liquidity position B. Capital expenditure incurred C. Dividend paid D. Extent of external financing Choose the correct answer from the options given below: