这道题是不是出的不严密呀？会计上coupon是全部作为operating cash flow，但是分析师观点是分开看呀（一部分是operating，一部分是financing）。问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012102000156问题如下Unr U.S. GAAP, whiof the following statements about the coupon payment on a bonis correct?A.The coupon payment on a bonis reporteoperating cash outflow.B.The coupon payment on a bonis reportea financing cash outflow.C.The coupon payment on a bonis reportepart operating cash outflow anpart financing cash outflow. A is correct.Unr U.S. GAAP, the coupon payment on a bonis reporteoperating cash outflow考点债券票面利息（coupon payment）在不同会计准则下的现金流分类 USGAAP下，债券票面利息（coupon payment）or 支付的利息（interest pai为CFOIFRS下，债券票面利息（coupon payment）or 支付的利息（interest pai可以归为CFO也可以归为CFF。 有一点我搞不清楚，在premium里，会计师认为那个减项也是pmt 是现金流cfo，但分析师认为，-84是cfo因为是interest,-16是本金是cff，对比，会计法则，cfo被低估，cff被高估。。我怎么都弄不懂为啥。。。。会计法则不是100都是cfo吗？比84大呀？怎么就低估呢？
NO.PZ2016012102000156 问题如下 Unr U.S. GAAP, whiof the following statements about the coupon payment on a bonis correct? A.The coupon payment on a bonis reporteoperating cash outflow. B.The coupon payment on a bonis reportea financing cash outflow. C.The coupon payment on a bonis reportepart operating cash outflow anpart financing cash outflow. A is correct.Unr U.S. GAAP, the coupon payment on a bonis reporteoperating cash outflow考点债券票面利息（coupon payment）在不同会计准则下的现金流分类 USGAAP下，债券票面利息（coupon payment）or 支付的利息（interest pai为CFOIFRS下，债券票面利息（coupon payment）or 支付的利息（interest pai可以归为CFO也可以归为CFF。 为何不是c呢？严格来说不是本金算cff利息算cfo吗？
The coupon payment on a bonis reportea financing cash outflow. The coupon payment on a bonis reportepart operating cash outflow anpart financing cash outflow. A is correct. Unr U.S. GAAP, the coupon payment on a bonis reporteoperating cash outflow 这个在美国准则和国际准则是没有区别的吧？只是会计准则和分析师观点的区别吧？
什么时候用会计师和分析师观点？是不是债券的coupon都是operating cash flow？
