单选题
Which of the following statements about cash flow is least likely correct? Under U.S. GAAP, cash flow from: A. operations includes cash operating expenses and changes in working capital accounts. B. financing includes the proceeds of debt issued and from the sale of the company' s common stock. C. investing includes interest income from investment in debt securities.
【正确答案】
C
【答案解析】Interest income is considered an operating cash flow under U. S. GAAP.