单选题 The correct set of cash flow treatments as they relate to interest and dividends received according to U. S. generally accepted accounting principles (GAAP) and International Accounting Standards (IAS) GAAP is : U.S. GAAP IAS GAAP ①A. CFI CFO ②B. CFO CFI ③C. CFO CFI or CFO

A、

A. ①
B、

B. ②
C、

C. ③

【正确答案】 C

【答案解析】U.S. GAAP treats interest and dividends received as CFO whereas IAS GAAP treats interest and dividends received as either CFO or CFI.