单选题 Under International Financial Reporing Standards (IFRS), interests received are classified on the cash flow statement as:
A. an investing cash flow.
B. an operating cash flow.
C. either an investing or an operating cash flow.

【正确答案】 C

【答案解析】[解析] 在IFRS中，收到的或支付出去的利息和股息都既可归为经营性活动，也可归为投资性活动，相对比U. S. GAAP中的规定要宽松。