現金流量表中英文對照是什么？
在日常工作中有很多的小伙伴會遇到現金流量表,，除了日常的中文現金流量表其實還有英文的這一點小伙伴們知道嗎,？下面小編整理了一下現金流量表的中英文對照小伙伴們一起來看一下吧。
現金流量表中英文對照
一,、經營活動產生的現金流量 | 1. Cash Flow from Operating Activities |
銷售商品、提供勞務收到的現金 | Cash from selling commodities or offering labor |
收到的稅費返還 | Refund of tax and fee received |
收到的其它與經營活動有關的現金 | Other cash received related to operating activities |
現金流入小計 | Cash InflowSubtotal |
購買商品,、接受勞務支付的現金 | Cash paid for commodities or labor |
支付給職工以及為職工支付的現金 | Cash paid to and for employees |
支付的各項稅費 | Taxes and fees paid |
支付的其它與經營活動有關的現金 | Other cash paid related to operating activities |
現金流出小計 | Cash OutflowSubtotal |
經營活動產生的現金流量凈額 | Cash flow generated from operating activitiesNet Amount |
二,、投資活動產生的現金流量 | 2. Cash Flow from Investing Activities |
收回投資所收到的現金 | Cash from investment withdrawal |
取得投資收益所收到的現金 | Cash from investment income |
處置固定資產、無形資產和其他長期資產所收回的現金凈額 | 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的現金 | Other cash received related to investing activities |
現金流入小計 | Cash InflowSubtotal |
購建固定資產,、無形資產和其他長期資產所支付的現金 | Cash paid for buying fixed assets， intangible assets and other long-term investm |
投資所支付的現金 | Cash paid for investment |
支付的其他與投資活動有關的現金 | Other cash paid related to investing activities |
現金流出小計 | Cash OutflowSubtotal |
投資活動產生的現金流量凈額 | Cash flow generated from investing activitiesNet Amount |
三,、籌資活動產生的現金流量 | 3. Cash Flow from Financing Activities |
吸收投資所收到的現金 | Cash received from accepting investment |
借款所收到的現金 | Borrowings |
收到的其它與籌資活動有關的現金 | Other cash received related to financing activities |
現金流入小計 | Cash InflowSubtotal |
償還債務所支付的現金 | Cash paid for debt |
分配股利,、利潤或償付利息所支付的現金 | Cash paid for dividend ， profit or interest |
支付的其它與籌資活動有關的現金 | Other cash paid related to financing activities |
現金流出小計 | Cash OutflowSubtotal |
籌資活動產生的現金流量凈額 | Cash flow from financing activitiesNet Amount |
四,、匯率變動對現金的影響 | 4. Foreign Currency Translation Gains（Losses） |
五,、現金及現金等價物凈增加額 | 5. Net Increase Of Cash and Cash Equivalents |
補充資料： | Supplementary Schedule： |
現金流量附表項目 | Indirect Method |
1、將凈利潤調節(jié)為經營活動現金流量 | 1. Convert net profit to cash flow from operating activities |
凈利潤 | Net profit |
計提的資產減值準備 | Provision for asset losses |
固定資產折舊 | Depreciation for fixed assets |
無形資產攤銷 | 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 |
預提費用增加 | Increase of accrued expenses |
處理固定資產,、無形資產和其他長期資產的損失 | loss of disposing fixed assets,， intangible assets and other long-term assets |
固定資產報廢損失 | Scrap loss of fixed assets |
財務費用 | 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 |
經營性應收項目的減少 | Decrease of operation receivables |
經營性應付項目的增加 | Increase of operation payables |
其他 | Others |
經營活動產生的現金流量凈額 | Net cash from operating activities |
2,、不涉及現金收支的投資和籌資活動 | 2. Investing and financing activities not involved in cash |
債務轉為資本 | Debt converted to capital |
一年內到期的可轉換公司債券 | Convertible bond maturity within one year |
融資租入固定資產 | Leasehold improvements |
3,、現金及現金等價物凈增加情況 | 3. Net increase of cash and cash equivalents |
現金的期末余額 | Cash ending bal. |
減：現金的期初余額 | Less： cash beginning bal. |
加：現金等價物的期末余額 | Plus： cash equivalents' ending bal. |
減：現金等價物的期初余額 | Less： cash equivalents' beginning bal. |
現金及現金等價物的凈增加額 | Net increase of cash and cash equivalents |
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