NO.PZ2016012102000064
问题如下:
Which of the following items is most likely reported in cash flow from financing activity under U.S. GAAP?
选项:
A.Interest paid.
B.dividends received.
C.dividends paid.
解释:
The payment of cash for dividends is an financial cash flow under U.S. GAAP.
考点: CFF项目
interest paid (支付利息) 和 dividends received (收到股息) 在US GAAP下,是CFO。
这些在US GAAP下不都是算CFO吗?