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2009-04-02
现金流量表 Cash flow statement - [翻译]
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http://viridescence.blogbus.com/logs/37389536.html
一、经营活动产生的现金流量： 1, cash flows from operating activies 销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering of services 收到的税费返还 Refund of tax and levies 收到的其他与经营活动有关的现金 Other cash received relating to operating activities 经营活动现金流入小计 Sub-total of cash inflows 购买商品、接收劳务支付的现金 Cash paid for goods and services 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Payments of all types of taxes 支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 经营活动产生的现金流出小计 Sub-total of cash outflows 经营活动产生的现金流量净额 Net cash flows from operating activities 二、投资活动产生的现金流量： 2, cash flows from investing activities 收回投资所收到的现金 Cash received from disposal of investments 取得投资收益所收到的现金 Cash received from returns on investments 处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets 处置子公司及其他经营单位收回的现金净额 Net cash received from disposal of dauthter company or other company 收到的其他与投资活动有关的现金 Other cash received relating to investing activities 投资活动现金流入小计 Sub-total of cash inflows from investing activities 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets 投资支付的现金 Cash paid to investments 取得子公司及其他营业单位支付的现金净额 Net cash paid to acquire daughter company or other company 支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 投资活动现金流出小计 Sub-total of cash outflows 投资活动产生的现金流量净额 Net cash flows from investing activities 三、筹资活动产生的现金流量： 3, cash flows from financing activities 吸收投资所收到的现金 Cash received from capital contribution 其中：子公司吸收少数股东投资收到的现金 Including: cash received from daughter company's minoraty investors 取得借款所收到的现金 Cash received from borrowings 收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 筹资活动现金流入小计 Sub-total of cash inflows from financing activities 偿还债务所支付的现金 Cash repayments of amounts borrowed 分配股利、利润或偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 其中：子公司支付给少数股东的股利、利润 Including: cash payments for interest and distribution of dividents for profit paid to daughter company's minoraty investors 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activities 筹资活动现金流出小计 Sub-total of cash outflows 筹资活动产生的现金流量净额 Net cash flows from financing activities 四、汇率变动对现金及现金等价物的影响 4, Effect of foreign exchange rate changes on cash 五、现金及现金等价物净增加额 5, Net increase/(decrease) in cash and cash equivalents 加：期初现金及现金等价物余额 Add: cash and cash equivalents at the beginning of this period 六、期末现金及现金等价物余额 6, Cash and cash equivalents at the end of the period
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