現金流量表 - 98 中正會研所 - 中會 - 會計

Snow Incorporated, had net income for 2009 of $5,000,000.
Additional information is as follows:

Amortization of patents $ 45,000

Depreciation on plant assets 1,650,000

Long-term debt:
Bond premium amortization 65,000
Interest paid 900,000

Provision for doubtful accounts:
Current receivables 80,000
Long-term nontrade receivables 30,000

What would be the net cash provided by operating activities in the statement
of cash flows for the year ended Dec. 31,2008, based solely on the above
information?

(A) $6,820,000
(B) $6,870,000
(C) $6,740,000
(D) $6,840,000

(C)的答案是補習班給的!!
他的算法如下:
$5,000,000 + $45,000 + $1,650,000 - $65,000 + $80,000 + $30,000 = $6,740,000

我的問題是, 印象中, 利息付現是屬於"營業活動現金流出" 阿!!
為什麼它沒有扣掉呢?? 還是我的觀念是錯的??

麻煩版上的各位高手幫我解答一下了~~ 謝謝各位!!

--