单选题 With respect to cash flow statement, under U. S. GAAP, dividends paid are most likely reported as:
A. investing activity.
B. financing activity.
C. operating activity.

【正确答案】 B

【答案解析】[解析]

IFRS和U. S.GAAP对现金流的不同处理
Topic	IFRS	U. S. GAAP
Interest received	Operating or investing	Operating
Interest paid	Operating or financing	Operating
Dividends received	Operating or investing	Operating
Dividends paid	Operating or financing	Finanang
Bank overdrafts	Considered part of cash equivalents	Not considered part of cash and cash equivalents and clas- sified as financing



Taxes paid	Generally operating, but a portion can be allocated to investing or fmancing if it can be specifically identified with these categories	Operating