NO.PZ2016012102000156
问题如下：
Under U.S. GAAP, which of the following statements about the coupon payment on a bond is correct?
选项：
A.
The coupon payment on a bond is reported as an operating cash outflow.
B.
The coupon payment on a bond is reported as a financing cash outflow.
C.
The coupon payment on a bond is reported as part operating cash outflow and part financing cash outflow.
解释：
A is correct.
Under U.S. GAAP, the coupon payment on a bond is reported as an operating cash outflow
考点：债券票面利息（coupon payment）在不同会计准则下的现金流分类
USGAAP下，债券票面利息（coupon payment）or 支付的利息（interest paid）为CFO
IFRS下，债券票面利息（coupon payment）or 支付的利息（interest paid）可以归为CFO也可以归为CFF。
有一点我搞不清楚，
在premium里，会计师认为那个减项也是pmt 是现金流cfo，但分析师认为，-84是cfo因为是interest,-16是本金是cff，对比，会计法则，cfo被低估，cff被高估。。
我怎么都弄不懂为啥。。。。会计法则不是100都是cfo吗？比84大呀？怎么就低估呢？
