单选题 The correct set of cash flow treatments as they relate to interest paid according to U. S. generally accepted accounting principles (GAAP) and International Accounting Standards (IAS)
GAAP is :
U.S. GAAP IAS GAAP
①A. CFO CFO or CFF
②B. CFF CFF
③C. CFO CFO
  • A. ①
  • B. ②
  • C.③
【正确答案】 A
【答案解析】U.S. GAAP treats interest paid as CFO whereas IAS GAAP treats interest paid as either CFO or CFF.