回复@学习滚雪球: 感谢！interest paid (and expensed), interest received, and dividends received from investments are required to be classified as cash flows from operations.//@学习滚雪球:回复@仓又加错-刘成岗:US GAAP要求记operating，IFRS可选operating or investment，链接供参考。
网页链接{15.8 Statement of cash flows (pwc.com)}