現(xiàn)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(xiàn)金流量表，除了日常的中文現(xiàn)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(xiàn)金流量表的中英文對照小伙伴們一起來看一下吧。
現(xiàn)金流量表中英文對照
一、經(jīng)營活動產生的現(xiàn)金流量 | 1. Cash Flow from Operating Activities |
銷售商品,、提供勞務收到的現(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 |
支付的各項稅費 | Taxes and fees paid |
支付的其它與經(jīng)營活動有關的現(xiàn)金 | Other cash paid related to operating activities |
現(xiàn)金流出小計 | Cash OutflowSubtotal |
經(jīng)營活動產生的現(xiàn)金流量凈額 | Cash flow generated from operating activitiesNet Amount |
二、投資活動產生的現(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,、無形資產和其他長期資產所收回的現(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、無形資產和其他長期資產所支付的現(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有關的現(xiàn)金 | Other cash paid related to investing activities |
現(xiàn)金流出小計 | Cash OutflowSubtotal |
投資活動產生的現(xiàn)金流量凈額 | Cash flow generated from investing activitiesNet Amount |
三,、籌資活動產生的現(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有關的現(xiàn)金 | Other cash received related to financing activities |
現(xiàn)金流入小計 | Cash InflowSubtotal |
償還債務所支付的現(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的現(xiàn)金 | Other cash paid related to financing activities |
現(xiàn)金流出小計 | Cash OutflowSubtotal |
籌資活動產生的現(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 Method |
1,、將凈利潤調節(jié)為經(jīng)營活動現(xiàn)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(jīng)營性應收項目的減少 | Decrease of operation receivables |
經(jīng)營性應付項目的增加 | Increase of operation payables |
其他 | Others |
經(jīng)營活動產生的現(xiàn)金流量凈額 | Net cash from operating activities |
2,、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(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. |
加：現(xiàn)金等價物的期末余額 | Plus： cash equivalents' ending bal. |
減：現(xiàn)金等價物的期初余額 | Less： cash equivalents' beginning bal. |
現(xiàn)金及現(xiàn)金等價物的凈增加額 | Net increase of cash and cash equivalents |
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