支付利息为什么是CFO不是CFF呢

问题如下：

Which of the following is an example of a financing activity on the cash flow statement under US GAAP?

选项：

A.

Payment of interest.

B.

Receipt of dividends.

C.

Payment of dividends.

解释：

C  is correct.

Payment of dividends is a financing activity under US GAAP. Payment of interest and receipt of dividends are included in operating cash flows under US GAAP. Note that IFRS allow companies to include receipt of interest and dividends as either operating or investing cash flows and to include payment of interest and dividends as either operating or financing cash flows.

解析：题目问美国准则下，哪一项属于CFF。A选项是CFO的流出，B选项是CFO的流入，C选项属于CFF的流出。国际准则下，A选项可以是CFO或CFF，B选项可以是CFO或CFI，C选项可以是CFO或CFF。