问题
单项选择题
An analyst does research about the difference between International Financial Reporting Standards (IFRS) and U. S. generally accepted accounting principles (GAAP). With respect to the classification of interests received on the statement of cash flows, U. S. GAAP is:（）
A. less flexible than IFRS.
B. equally flexible as IFRS.
C. more flexible than IFRS.
答案
参考答案：A
解析：
IFRS中允许股利分红记在运营现金流或者融资现金流中，而GAAP只允许其分类为融资现金流。
GAAP和IFRS体现在现金流量表中的差异如下：
| IFRS | GAAP | |
| 利息收入 | 经营性现金流或投资现金流 | 经营性现金流 |
| 利息支付 | 经营性现金流或融资现金流 | 经营性现金流 |
| 股利收入 | 经营性现金流或投资现金流 | 经营性现金流 |
| 股利支付 | 经营性现金流或融资现金流 | 融资现金流 |