現(xiàn)金流量表中英文對(duì)照是什么？
在日常工作中有很多的小伙伴會(huì)遇到現(xiàn)金流量表，除了日常的中文現(xiàn)金流量表其實(shí)還有英文的這一點(diǎn)小伙伴們知道嗎？下面小編整理了一下現(xiàn)金流量表的中英文對(duì)照小伙伴們一起來(lái)看一下吧。
現(xiàn)金流量表中英文對(duì)照
一、經(jīng)營(yíng)活動(dòng)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(fèi)返還 | Refund of tax and fee received |
收到的其它與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 | Other cash received related to operating activities |
現(xiàn)金流入小計(jì) | Cash InflowSubtotal |
購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金 | Cash paid for commodities or labor |
支付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(xiàng)稅費(fèi) | Taxes and fees paid |
支付的其它與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 | Other cash paid related to operating activities |
現(xiàn)金流出小計(jì) | Cash OutflowSubtotal |
經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ | Cash flow generated from operating activitiesNet Amount |
二、投資活動(dòng)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 investment withdrawal |
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(wú)形資產(chǎn)和其他長(zhǎng)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(dòng)有關(guān)的現(xiàn)金 | Other cash received related to investing activities |
現(xiàn)金流入小計(jì) | Cash InflowSubtotal |
購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金 | Cash paid for buying fixed assets， intangible assets and other 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(dòng)有關(guān)的現(xiàn)金 | Other cash paid related to investing activities |
現(xiàn)金流出小計(jì) | Cash OutflowSubtotal |
投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ | Cash flow generated from investing activitiesNet Amount |
三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量 | 3. Cash Flow from Financing Activities |
吸收投資所收到的現(xiàn)金 | Cash received from accepting investment |
借款所收到的現(xiàn)金 | Borrowings |
收到的其它與籌資活動(dòng)有關(guān)的現(xiàn)金 | Other cash received related to financing activities |
現(xiàn)金流入小計(jì) | Cash InflowSubtotal |
償還債務(wù)所支付的現(xiàn)金 | Cash paid for debt |
分配股利、利潤(rùn)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(dòng)有關(guān)的現(xiàn)金 | Other cash paid related to financing activities |
現(xiàn)金流出小計(jì) | Cash OutflowSubtotal |
籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ | Cash flow from financing activitiesNet Amount |
四、匯率變動(dòng)對(duì)現(xiàn)金的影響 | 4. Foreign Currency Translation Gains（Losses） |
五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 | 5. Net Increase Of Cash and Cash Equivalents |
補(bǔ)充資料： | Supplementary Schedule： |
現(xiàn)金流量附表項(xiàng)目 | Indirect Method |
1、將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)現(xiàn)金流量 | 1. Convert net profit to cash flow from operating activities |
凈利潤(rùn) | Net profit |
計(jì)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(wú)形資產(chǎn)攤銷 | Amortization of intangible assets |
長(zhǎng)期待攤費(fèi)用攤銷 | Amortization of long-term deferred expenses |
待攤費(fèi)用減少 | Decrease of deferred expenses |
預(yù)提費(fèi)用增加 | Increase of accrued expenses |
處理固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失 | loss of disposing fixed assets， intangible assets and other long-term assets |
固定資產(chǎn)報(bào)廢損失 | Scrap loss of fixed assets |
財(cái)務(wù)費(fèi)用 | Financial expenses |
投資損失 | Investment losses |
遞延稅款貸項(xiàng) | Deferred tax liabilities |
存貨的減少 | Decrease of inventory |
經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少 | Decrease of operation receivables |
經(jīng)營(yíng)性應(yīng)付項(xiàng)目的增加 | Increase of operation payables |
其他 | Others |
經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ | Net cash from operating activities |
2、不涉及現(xiàn)金收支的投資和籌資活動(dòng) | 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 improvements |
3、現(xiàn)金及現(xiàn)金等價(jià)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. |
加：現(xiàn)金等價(jià)物的期末余額 | Plus： cash equivalents' ending bal. |
減：現(xiàn)金等價(jià)物的期初余額 | Less： cash equivalents' beginning bal. |
現(xiàn)金及現(xiàn)金等價(jià)物的凈增加額 | Net increase of cash and cash equivalents |
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