The correct set of cash flow treatments as

问题单项选择题

The correct set of cash flow treatments as they relate to interest and dividends received according to U. S. generally accepted accounting principles (GAAP) and International Accounting Standards (IAS) GAAP is : U.S. GAAPIAS GAAP（）①A. CFI CFO ②B. CFO CFI ③C. CFO CFI or CFO

A. ①

B. ②

C. ③

答案

参考答案：C

解析：

U.S. GAAP treats interest and dividends received as CFO whereas IAS GAAP treats interest and dividends received as either CFO or CFI.