NO.PZ2016012102000064
问题如下：
Which of the following items is most likely reported in cash flow from financing activity under U.S. GAAP?
选项：
A.Interest paid.
B.dividends received.
C.dividends paid.
解释：
The payment of cash for dividends is an financial cash flow under U.S. GAAP.
考点： CFF项目
interest paid (支付利息) 和 dividends received (收到股息) 在US GAAP下，是CFO。
这些在US GAAP下不都是算CFO吗？
