老师这题要怎么理解呢

问题如下：

Question A company using IFRS reports its interest payments on long-term debt as a financing activity. If the company reported under US GAAP, the most likely effect would be a:

选项：

A. higher cash flow from operations.

B. higher cash flow from financing activities.

C. lower cash flow from investing activities.

解释：

B is correct. Interest payments can be reported either as operating or financing cash flow under IFRS, but they can be reported only as operating cash flow under US GAAP. The interest payment was originally reported as financing activity under IFRS, but under US GAAP it would be an operating activity. Therefore, under US GAAP, cash flow from financing activities would be higher and operating cash flows lower by the same amount.

A is incorrect. Under US GAAP, the interest payment would be a cash outflow from operating activities and thus decrease the operating cash flow.

C is incorrect. Under US GAAP, the interest payment would be a cash outflow from operating activities, and cash flow from investing activities would stay the same.