As the cash receipts from interests and dividends, the FASB and the IASC also classify the cash payments for interests as cash flows from operating activities.

• 正像收到的利息和股利列作经营活动的现金流入一样,国际会计准则委员会和财务会计准则委员会也把支付的利息归入经营活动产生的现金流量。