感觉都分不清CFF跟CFI，只知道一个是融资，一个是投资活动

问题如下：

Where are interest paid to bondholders reported in the cash flow statement under U.S. GAAP and IFRS?

选项：

解释：

B is correct.

Under U.S. GAAP, interest paid are reported as operating activities. Under IFRS interest paid can be reported as either operating or financing activities.

考点： 利息支付在不同准则下的处理方式

根据U.S. GAAP，支付的利息属于opearting activities（经营活动），因此相关的cash flow属于CFO。

根据IFRS，支付的利息可以属于opearting activities（经营活动）,也可以属于financing activities（融资活动），因此相关的cash flow可能会出现在CFO/CFF中。