現(xiàn)金流量表中英文對照

1、現(xiàn)金流量表中英文對照一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量1. Cash Flow from Operating Activities銷售商品、提供勞務(wù)收到的現(xiàn)金Cash from selling commodities or offering labor收到的稅費返還Refund of tax and fee received收到的其它與經(jīng)營活動有關(guān)的現(xiàn)金Other cash received related to operating activities現(xiàn)金流入小計Cash InflowSubtotal購買商品、接受勞務(wù)支付的現(xiàn)金Cash paid for commodities or labor支付

2、給職工以及為職工支付的現(xiàn)金Cash paid to and for employees支付的各項稅費Taxes and fees paid支付的其它與經(jīng)營活動有關(guān)的現(xiàn)金Other cash paid related to operating activities現(xiàn)金流岀小計Cash OutflowSubtotal經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Cash flow generated from operating activitiesNet Amount二、投資活動產(chǎn)生的現(xiàn)金流量2. Cash Flow from Investing Activities收回投資所收到的現(xiàn)金Cash from inve

3、stmentwithdrawal取得投資收益所收到的現(xiàn)金Cash from investment income處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所收回的現(xiàn)金凈額Net cash from disposing fixed assets ， intangible assets and other long-term ass收到的其它與投資活動有關(guān)的現(xiàn)金Other cash received related to investing activities現(xiàn)金流入小計Cash InflowSubtotal購建固定資產(chǎn)、無形資Cash paid for buying fixed assets ， in

4、tangible assets and other產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金long-term investm投資所支付的現(xiàn)金Cash paid for investment支付的其他與投資活動有關(guān)的現(xiàn)金Other cash paid related to investing activities現(xiàn)金流岀小計Cash OutflowSubtotal投資活動產(chǎn)生的現(xiàn)金流量凈額Cash flow generated from investing activitiesNet Amount三、籌資活動產(chǎn)生的現(xiàn)金流量3. Cash Flow from Financing Activities吸收投資所

5、收到的現(xiàn)金Cash received from accepting investment借款所收到的現(xiàn)金B(yǎng)orrowings收到的其它與籌資活動有關(guān)的現(xiàn)金Other cash received related to financing activities現(xiàn)金流入小計Cash InflowSubtotal償還債務(wù)所支付的現(xiàn)金Cash paid for debt分配股利、利潤或償付利息所支付的現(xiàn)金Cash paid for dividend , profit or interest支付的其它與籌資活動有關(guān)的現(xiàn)金Other cash paid related to financing activi

6、ties現(xiàn)金流岀小計Cash OutflowSubtotal籌資活動產(chǎn)生的現(xiàn)金流量凈額Cash flow from financing activitiesNet Amount四、匯率變動對現(xiàn)金的影響4. Foreign Currency Translation Gains( Losses )五、現(xiàn)金及現(xiàn)金等價物凈增加額5. Net Increase Of Cash and Cash Equivalents補充資料：Supplementary Schedule :現(xiàn)金流量附表項目Indirect Method1、將凈利潤調(diào)節(jié)為經(jīng)營活動現(xiàn)金流量1. Convert net profit to c

7、ash flow from operating activities凈利潤Net profit計提的資產(chǎn)減值準(zhǔn)備Provision for asset losses固定資產(chǎn)折舊Depreciation for fixed assets無形資產(chǎn)攤銷Amortization of intangible assets長期待攤費用攤銷Amortization of long-term deferred expenses待攤費用減少Decrease of deferred expenses預(yù)提費用增加Increase of accrued expenses處理固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失los

8、s of disposing fixed assets ， intangible assets and otherlong-term assets固定資產(chǎn)報廢損失Scrap loss of fixed assets財務(wù)費用Financial expenses投資損失Investment losses遞延稅款貸項Deferred tax liabilities存貨的減少Decrease of inventory經(jīng)營性應(yīng)收項目的減少Decrease of operation receivables經(jīng)營性應(yīng)付項目的增加Increase of operation payables其他Others經(jīng)營活

9、動產(chǎn)生的現(xiàn)金流量凈額Net cash from operating activities2、不涉及現(xiàn)金收支的投資和籌資活動2. Investing and financing activities not involved in cash債務(wù)轉(zhuǎn)為資本Debt converted to capital一年內(nèi)到期的可轉(zhuǎn)換公司債券Convertible bond maturity within one year融資租入固定資產(chǎn)Leasehold improvements3、現(xiàn)金及現(xiàn)金等價物凈增加情況3. Net increase of cash and cash equivalents現(xiàn)金的期末余額Cash ending bal.減：現(xiàn)金的期初余額Less : cash beginning bal.力口：現(xiàn)金等價物的期末余額Plus