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.

• 虽然利息和股利是与投资活动联系在一起的,但是,国际会计准则委员会和财务会计准则委员会都把收到的利息和股利归入经营活动产生的现金流量类中。