中英文对照--现金流量表

Cash Flows Statement

拟制人：时间：单位：Prepared by: Period: Unit:

项目Items

1.cash流量从经营活动： 1.Cash Flows from Operating Activities:

01 ）所收到的现金从销售货物或提供劳务01)Cash received from sales of goods or rendering of services

02 ）收到的租金02)Rental received

增值税销售额收到退款的价值Value added tax on sales received and refunds of value

03 ）增值税缴纳03)added tax paid

04 ）退回的其他税收和征费以外的增值税04)Refund of other taxes and levy other than value added tax

07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities

08 ）分，总现金流入量08)Sub-total of cash inflows

09 ）用现金支付的商品和服务09)Cash paid for goods and services

10 ）用现金支付经营租赁10)Cash paid for operating leases

11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees

12 ）增值税购货支付12)Value added tax on purchases paid

13 ）所得税的缴纳13)Income tax paid

14 ）支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax

17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities

18 ）分，总的现金流出18)Sub-total of cash outflows

19 ）净经营活动的现金流量19)Net cash flows from operating activities

2.cash流向与投资活动： 2.Cash Flows from Investing Activities:

20 ）所收到的现金收回投资20)Cash received from return of investments

21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits

22 ）所收到的现金从国债利息收入22)Cash received from bond interest income

现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets,intangible 23 ）资产和其他长期资产23)assets and other long-term assets

26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities

27 ）小计的现金流入量27)Sub-total of cash inflows

用现金支付购建固定资产，无形资产Cash paid to acquire fixed assets,intangible assets

28 ）和其他长期资产28)and other long-term assets

29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments

30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments

33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities

34 ）分，总的现金流出34)Sub-total of cash outflows

35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities

3.cash流量筹资活动： 3.Cash Flows from Financing Activities:

36 ）的收益，从发行股票36)Proceeds from issuing shares

37 ）的收益，由发行债券37)Proceeds from issuing bonds

38 ）的收益，由借款38)Proceeds from borrowings

41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities

42 ），小计的现金流入量42)Sub-total of cash inflows

43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed

44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing activities

45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits

46 ）以现金支付的利息费用46)Cash payments of interest expenses

47 ）以现金支付，融资租赁47)Cash payments for finance leases

48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital

51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities

52 ）分，总的现金流出52)Sub-total of cash outflows

53 ）的净现金流量从融资活动53)Net cash flows from financing activities

4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash

https://www.360docs.net/doc/8b5531959.html,增加现金和现金等价物https://www.360docs.net/doc/8b5531959.html, Increase in Cash and Cash Equivalents

补充资料Supplemental Information

1.投资活动和筹资活动，不参与 1.Investing and Financing Activities that do not Involve in 现金收款和付款Cash Receipts and Payments

56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets

57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments

58 ）投资在形成固定资产58)Investments in the form of fixed assets

59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories

2.reconciliation净利润现金流量从经营 2.Reconciliation of Net Profit to Cash Flows from Operating 活动Activities

62 ）净利润62)Net profit

63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off

64 ）固定资产折旧64)Depreciation of fixed assets

65 ）无形资产摊销65)Amortization of intangible assets

损失处置固定资产，无形资产Losses on disposal of fixed assets,intangible assets

66 ）和其他长期资产（或减：收益）66)and other long-term assets (or deduct:gains)

67 ）损失固定资产报废67)Losses on scrapping of fixed assets

68 ）财务费用68)Financial expenses

69 ）引起的损失由投资管理（或减：收益）69)Losses arising from investments (or deduct:gains)

70 ）defered税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)

71 ）减少存货（或减：增加）71)Decrease in inventories (or deduct：increase)

72 ）减少经营性应收（或减：增加）72)Decrease in operating receivables (or deduct:increase)

73 ）增加的经营应付账款（或减：减少）73)Increase in operating payables (or deduct:decrease)

74 ）净支付的增值税（或减：收益净额74)Net payment on value added tax (or deduct:net receipts

75 ）净经营活动的现金流量75)Net cash flows from operating activities

https://www.360docs.net/doc/8b5531959.html,增加现金和现金等价物 https://www.360docs.net/doc/8b5531959.html, Increase in Cash and Cash Equivalents

76 ）的现金，在此期限结束76)cash at the end of the period

77 ）减：现金期开始77)Less:cash at the beginning of the period

78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period

79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period

80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents

现金流量表