Although the interests and dividends are associated with investing activities, the FASB and the IASC classify the cash receipts from interests and dividends as cash flows from operating activities.
英
美
- 雖然利息和股利是與投資活動(dòng)聯(lián)系在一起的,但是,國際會(huì )計準則委員會(huì )和財務(wù)會(huì )計準則委員會(huì )都把收到的利息和股利歸入經(jīng)營(yíng)活動(dòng)產(chǎn)生的現金流量類(lèi)中。
