NO.PZ2023040501000135
问题如下：
John, an analyst, noticed an issue that arises with regard to cash flow reporting quality: classification shifting. Flexibility in classification exists within accounting standards. For a company that complies with IFRS, which classification of cash flows is the most conservative:
选项：
A.
classify interest expense as operating.
B.
classify interest income as investing.
C.
classify dividend received as investing.
解释：
Management may try to shift positive cash flow items from investing or financing activities to operating activities to inflate operating cash flows.
All else equal, the company’s operating cash flow would appear lower if it classify interest expense as CFO, rather than CFF.
分红收入如果计入cfo的话是一笔不小的数额，计入chi就相对来说保守
