单选题 Which of the following does NOT represent a cash fl0w relating to operating activity?

A、

A. Cash received from customers.
B、

B. Interest paid to bondholders.
C、

C. Dividends paid to stockholders.

【正确答案】 C

【答案解析】Dividends paid to stockholders are considered cash flow relating to financing activity. However, U.S. GAAP requires interest paid to bondholders to be considered an operating activity.