单选题

Under U.S. GAAP, which of the following statements about classifying cash flows is least accurate?（）

A、 Cash received from issuing long-term debt and stock is considered a financing cash flow.
B、 Changes in working capital accounts are included in cash flow from operating activities.
C、 Dividend payments made are financing cash flows, while interest payments received are investing cash flows.

【正确答案】 C

【答案解析】

Interest and dividends received and interest paid are considered operating activities under U.S. GAAP, but dividends paid are considered financing activities.