dividends paid和dividends received各包不包括在net income里？ reported, interest, received, 包, net

hakunamatata

我记得net income是不受dividend的影响的

 

可是SCHWESER PRACTICE EXAM 83页的64题：

 

At the end of its last fiscal year, Vintner's Supply Corp. reported retained earnings of $215,000. This year, Vintner's reported year-end retained earnings of $245,000 and net income of $20,000, paid dividens of $10,000, paid interest expense of $5,000, and received dividens of $5,000. Vintner's other comprehensive income for this year is closest to:

A  $15,000

B  $20,000

C  $25,000

 

答案貌似默认dividends received包括在net income中  但dividends paid不包括在net income 中   

 

求教！！！！！！

hijacker

 dividends received是CFO,dividends paid是在net income之后才付的，而且是CFF