单选题 On a direct format statement of cash flows prepared under U. S, generally accepted accounting principles (U. S. GAAP), which of the following is most likely a line item in the financing cash flow section?
A. Interest paid.
B. Cash dividends received.
C. Cash dividends paid to shareholders.

【正确答案】 C

【答案解析】[解析] 在U. S. GAAP规定下，利息的支付和收到都属于经营性现金流，收到现金股利也属于经营性现金流，而支付股东现金股利属于融资性现金流。