单选题 Under U. S. GAAP, loans made to others are most likely classified in the cash flow statement as:
A. an investing activity.
B. a financing activity.
C. an operating activity.

【正确答案】 A
【答案解析】[解析] 若在U. S. GAAP下，企业给予其他人的贷款在现金流量表上被作为投资性活动。