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[专业英语]2008年注册会计师英语资料-现金流量表 [复制链接]

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现金流量表
Cash Flow Statement
编制单位：年度		单位：元
Prepared by: Period:	Monetary unit: RMB yuan
项目	行次	金额
Item	Line No	Amount
一、经营活动产生的现金流量：
I．Cash flows from operating activities:
销售产品、提供劳务收到的现金	1
Cash received from the sale of goods or rendering of services
收到的税费返还	3
Refunds of taxes
收到的其他与经营活动有关的现金	8
Other cash receipts relating to operating activities
现金流入小计	9
Sub-total of cash inflows
购买商品、接受劳务支付的现金	10
Cash paid for goods and services
支付给职工以及为职工支付的现金	12
Cash paid to and on behalf of employees
支付的各项税费	13
Payments of all types of taxes
支付的其他与经营活动有关的现金	18
Other cash payments relating to operating activities
现金流出小计	20
Sub-total of cash out flows
经营活动产生的现金流量净额	21
Net cash flows from operating activities
二、投资活动产生的现金流量：
Ⅱ．Cash flows from investing activities：
收回投资所收到的现金	22
Cash received from return of investments
取得投资收益所收到的现金	23
Cash received from return on investment
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	25
Net cash received from the sale of fixed assets，intangible assets and other long- term assets
收到的其他与投资活动有关的现金	28
other cash receipts relating to investing activities
现金流入小计	29
Sub-total of cash inflows
购建固定资产、无形资产和其他长期资产所支付的现金	30
Cash paid to acquire fixed assets, intangible assets and other long-term assets
投资所支付的现金	31
Cash paid to acquire investments
支付的其他与投资活动有关的现金	35
Other cash payments relating to investing activities
现金流出小计	36
Sub-total of cash outflows
投资活动产生的现金流量净额	37
Net cash flows from investing activities
三、筹资活动产生的现金流量：
Ⅲ，Cash flows from financing activities：
吸收投资所收到的现金	38
Cash received from investments by others
借款所收到的现金	40
Cash received from borrowings
收到的其他与筹资活动有关的现金	43
Other cash receipts relating to financing activities
现金流入小计	44
Sub-total of cash inflows
偿还债务所支付的现金	45
Cash repayments of amounts borrowed
分配股利、利润或偿付利息所支会的现金	46
Cash paid for distribution of dividends or profits and for interest expenses
支付的其他与筹资活动有关的现金	52
Other cash payments relating to financing activities
现金流出小计	53
Sub-total of cash outflows
筹资活动产生的现金流量净额	54
Net cash flows from financing activities
四、汇率变动对现金的影响	55
IV. Effect of changes in foreign exchange rate on cash
五、现金及现金等价物净增加额	56
V. Net increase in cash and cash equivalents