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A cash-flow statement is crucial for understanding a business's financial health, as it provides a detailed account of cash generated and spent over a specific period. Specifically, it focuses on three main categories: operating activities, investing activities, and financing activities.

Operational activities include cash flows from day-to-day business operations, such as revenues from sales and payments for expenses. Investing activities reflect cash flows related to the acquisition and sale of long-term assets, while financing activities detail cash flows related to borrowing and repaying debts, as well as cash received from or distributed to shareholders.

This comprehensive overview allows stakeholders to assess how effectively a company is managing its cash to fund operations, invest in future growth, and meet financial obligations. Therefore, the cash-flow statement provides vital insights into changes in balance sheet accounts and the overall financial activities of the business, justifying why this option is the most accurate among the choices provided.