A为什么对

问题如下：

Q. Which technique most likely increases the cash flow provided by operations?

选项：

A.Stretching the accounts payable credit period

B.Applying all non-cash discount amortization against interest capitalized

C.Shifting classification of interest paid from financing to operating cash flows

解释：

A is correct. Managers can temporarily show a higher cash flow from operations by stretching the accounts payable credit period. In other words, the managers delay payments until the next accounting period. Applying all non-cash discount amortization against interest capitalized causes reported interest expenses and operating cash outflow to be higher, resulting in a lower cash flow provided by operations. Shifting the classification of interest paid from financing to operating cash flows lowers the cash flow provided by operations.