NO.PZ2016012102000071
问题如下：
Under U.S. GAAP, bank overdraft would be classified as:
选项：
A.financing cash flow.
B.operating cash flow.
C.no cash flow impact.
解释：
Bank overdraft are financing cash flow under U.S. GAAP.
考点：区分CFO/CFI/CFF
在U.S. GAAP下，银行透支属于向银行借款，现金流为CFF
