问题
单项选择题
Which of the following should be classified as cash flows from investing (CFI) by Elegant, Inc., which reports under U.S. CAAP（）
A. Elegant’s payment to purchase equipment to be used in its business.
B. Interest received by Elegant, Inc. on a bond Elegant, Inc. purchased from an outside investor.
C. Dividends received by Elegant, Inc. from an investment in another firm.
答案
参考答案：A
解析：
Purchases of equipment are considered to be cash flows from investing. Interest paid or received and dividends received are considered to be cash flows from operations under U. S. GAAP.