Which of the following are considered the three main types of cash flow activities?

The three main types of cash flow activities recognized in financial reporting are operating, investing, and financing activities.

Operating activities refer to the primary revenue-generating activities of a business, which include transactions that affect net income, such as receipts from sales of goods and services and payments to suppliers and employees. These activities provide insight into the company's core business performance.

Investing activities involve the acquisition and disposal of long-term assets and investments. This includes purchases of property, plant, equipment, and securities, as well as the cash inflows from the sale of these assets. Understanding investing activities helps stakeholders assess how the company is allocating its resources for future growth.

Financing activities encompass transactions that affect a company’s equity and debt. This includes borrowing funds, repaying borrowings, issuing stock, and paying dividends. Analyzing financing activities gives insight into how a company finances its operations and growth.

Recognizing these three categories is fundamental for analyzing a company's cash flow statement, as it allows stakeholders to evaluate the sources and uses of cash, which is crucial for understanding overall financial health and sustainability.