问题
单项选择题
With respect to cash flow statement, under U. S. GAAP, dividends paid are most likely reported as:（）
A. investing activity.
B. financing activity.
C. operating activity.
答案
参考答案：B
解析：
| IFRS和U. S.GAAP对现金流的不同处理 | ||
| Topic | IFRS | U. S. GAAP |
| Interest received | Operating or investing | Operating |
| Interest paid | Operating or financing | Operating |
| Dividends received | Operating or investing | Operating |
| Dividends paid | Operating or financing | Finanang |
| Bank overdrafts | Considered part of cash equivalents | Not considered part of cash and cash equivalents and clas- sified as financing |
| Taxes paid | Generally operating, but a portion can be allocated to investing or fmancing if it can be specifically identified with these categories | Operating |
