NO.PZ2016012102000066
问题如下：
Which of the following is most likely a change in cash flow from operations under U.S. GAAP?
选项：
A. Interest paid is increase.
B. Dividends paid is increase.
C. Purchase a new machinery.
解释：
A is correct.
A change in dividends paid is reported in financing cash flow, purchase a new machinery is reported in CFI.
请问为什么解析是financing cash flow?