An analyst does research about cash flow statements. On the cash flow state ment, interests received are classified as operating activity under:（）

单项选择题An analyst does research about financial statements. A company's employee benefit plans are most likely disclosed in:（）

A. management's discussion and analysis.
B. the notes to the financial statements.
C. management's report on internal control.

单项选择题An analyst does research about earnings quality. During 2011, a company reported the sale of accounts receivable but retained the effective credit risk for the uncollected receivables. That company's 2011 financial statements will most likely overstate:（）

A. current assets.
B. cash flow from operating activities.
C. cash flow from financing activities.