NO.PZ2024011002000031
问题如下：
Which of the following statements is most accurate regarding cash flow statements prepared under IFRS and U.S. GAAP?选项：
A.Under U.S. GAAP, bank overdrafts should be classified as a financing cash flow. B.Under IFRS, interest paid can be reported either as an operating or an investing cash flow. C.Both the direct and indirect formats of cash flow statements are allowed under IFRS and U.S. GAAP, but indirect is encouraged under IFRS only.解释：
Under U.S. GAAP, bank overdrafts are not considered part of cash and cash equivalents and are classified as financing cash flows.银行贷款给公司，公司需要支付interest给银行，interest paid不应该属于CFO吗