中英文對(duì)照--現(xiàn)金流量表

1、CashFlowsStatementPreparedby:Period:Unit:Items1.CashFlowsfromOperatingActivities:01)Cashreceivedfromsalesofgoodsorrenderingofservices02)RentalreceivedValueaddedtaxonsalesreceivedandrefundsofvalue03)addedtaxpaid04)Refundofothertaxesandlevyotherthanvalueaddedtax07)Othercashreceivedrelatingtooperatinga

2、ctivities08)Sub-totalofcashinflows09)Cashpaidforgoodsandservices10)Cashpaidforoperatingleases11)Cashpaidtoandonbehalfofemployees12)Valueaddedtaxonpurchasespaid13)Incometaxpaid14)Taxespaidotherthanvalueaddedtaxandincometax17)Othercashpaidrelatingtooperatingactivities18)Sub-totalofcashoutflows19)Netca

3、shflowsfromoperatingactivities2.CashFlowsfromInvestingActivities:20)Cashreceivedfromreturnofinvestments21)Cashreceivedfromdistributionofdividendsorprofits22)Cashreceivedfrombondinterestincome現(xiàn)金流量表擬制人：時(shí)間：單位：項(xiàng)目l.cash 流量從經(jīng)營活動(dòng)：01）所收到的現(xiàn)金從銷售貨物或提供勞務(wù)02）收到的租金增值稅銷售額收到退款的價(jià)值03）增值稅繳納04）退回的其他稅收和征費(fèi)以外的增值稅07）其他現(xiàn)金收到有

4、關(guān)經(jīng)營活動(dòng)08）分，總現(xiàn)金流入量09）用現(xiàn)金支付的商品和服務(wù)10 ）用現(xiàn)金支付經(jīng)營租賃11 ）用現(xiàn)金支付，并代表員工12 ）增值稅購貨支付13 ）所得稅的繳納14 ）支付的稅款以外的增值稅和所得稅17 ）其他現(xiàn)金支付有關(guān)的經(jīng)營活動(dòng)18 ）分，總的現(xiàn)金流出19 ）凈經(jīng)營活動(dòng)的現(xiàn)金流量2.cash 流向與投資活動(dòng)：20 ）所收到的現(xiàn)金收回投資21 ）所收到的現(xiàn)金從分配股利，利潤22 ）所收到的現(xiàn)金從國債利息收入23）資產(chǎn)和其他長期資產(chǎn)26 ）其他收到的現(xiàn)金與投資活動(dòng)27 ）小計(jì)的現(xiàn)金流入量用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn)28 ）和其他長期資產(chǎn)29 ）用現(xiàn)金支付，以獲取股權(quán)投資30 ）用現(xiàn)金支付收購

5、債權(quán)投資33 ）其他現(xiàn)金支付的有關(guān)投資活動(dòng)34 ）分，總的現(xiàn)金流出35 ）的凈現(xiàn)金流量，投資活動(dòng)產(chǎn)生3.cash 流量籌資活動(dòng)：36 ）的收益，從發(fā)行股票37 ）的收益，由發(fā)行債券38 ）的收益，由借款41 ）其他收益有關(guān)的融資活動(dòng)42 ），小計(jì)的現(xiàn)金流入量43 ）的現(xiàn)金償還債務(wù)所支付的44 ）現(xiàn)金支付的費(fèi)用，對(duì)任何融資活動(dòng)23)assetsandotherlong-termassets26)Othercashreceivedrelatingtoinvestingactivities27)Sub-totalofcashinflowsCashpaidtoacquirefixedassets,in

6、tangibleassets28)andotherlong-termassets29)Cashpaidtoacquireequityinvestments30)Cashpaidtoacquiredebtinvestments33)Othercashpaidrelatingtoinvestingactivities34)Sub-totalofcashoutflows35)Netcashflowsfrominvestingactivities3.CashFlowsfromFinancingActivities:36)Proceedsfromissuingshares37)Proceedsfromi

7、ssuingbonds38)Proceedsfromborrowings41)Otherproceedsrelatingtofinancingactivities42)Sub-totalofcashinflows43)Cashrepaymentsofamountsborrowed44)Cashpaymentsofexpensesonanyfinancingactivities45）支付現(xiàn)金，分配股利或利潤45)Cashpaymentsfordistributionofdividendsorprofits46）以現(xiàn)金支付的利息費(fèi)用47）以現(xiàn)金支付，融資租賃46)Cashpaymentsofint

8、erestexpenses47)Cashpaymentsforfinanceleases48）以現(xiàn)金支付，減少注冊資本48)Cashpaymentsforreductionofregisteredcapital51）其他現(xiàn)金收支有關(guān)的融資活動(dòng)51)Othercashpaymentsrelatingtofinancingactivities52）分，總的現(xiàn)金流出52)Sub-totalofcashoutflows54 .EffectofForeignExchangeRateChangesonCash55 .NetIncreaseinCashandCashEquivalentsSupplement

9、alInformationInvestingandFinancingActivitiesthatdonotInvolveinCashReceiptsandPayments56)Repaymentofdebtsbythetransferoffixedassets57)Repaymentofdebtsbythetransferofinvestments58)Investmentsintheformoffixedassets59)Repaymentsofdebtsbythetransferofinvestories56 ReconciliationofNetProfittoCashFlowsfrom

10、OperatingActivities62)Netprofit63)Addprovisionforbaddebtorbaddebtwrittenoff64)Depreciationoffixedassets65)AmortizationofintangibleassetsLossesondisposaloffixedassets,intangibleassets66)andotherlong-termassets(ordeduct:gains)67)Lossesonscrappingoffixedassets68)Financialexpenses69)Lossesarisingfrominv

11、estments(ordeduct:gains)70)Deferedtaxcredit(ordeduct:debit)71)Decreaseininventories(ordeduct:increase)4.effect 的外匯匯率變動(dòng)對(duì)現(xiàn)金 增加現(xiàn)金和現(xiàn)金等價(jià)物補(bǔ)充資料1.投資活動(dòng)和籌資活動(dòng)，不參與現(xiàn)金收款和付款56 ）償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn)57 ）償還債務(wù)的轉(zhuǎn)移投資58 ）投資在形成固定資產(chǎn)59 ）償還債務(wù)的轉(zhuǎn)移庫存量2.reconciliation 凈利潤現(xiàn)金流量從經(jīng)營活動(dòng)62 ）凈利潤63 ）補(bǔ)充規(guī)定的壞帳或不良債務(wù)注銷64 ）固定資產(chǎn)折舊65 ）無形資產(chǎn)攤銷損失處置固定資產(chǎn)，無形資產(chǎn)

12、66 ）和其他長期資產(chǎn)（或減：收益）67 ）損失固定資產(chǎn)報(bào)廢68 ）財(cái)務(wù)費(fèi)用69 ）引起的損失由投資管理（或減：收益）70 ）defered 稅收抵免（或減：借記卡）71 ）減少存貨（或減：增加）72）減少經(jīng)營性應(yīng)收（或減：增加）72)Decreaseinoperatingreceivables(ordeduct:increase)73)74)75)76)77)78)79)80)增加的經(jīng)營應(yīng)付賬款（或減：減少）凈支付的增值稅（或減：收益凈額凈經(jīng)營活動(dòng)的現(xiàn)金流量增加現(xiàn)金和現(xiàn)金等價(jià)物的現(xiàn)金，在此期限結(jié)束減：現(xiàn)金期開始加：現(xiàn)金等價(jià)物在此期限結(jié)束減：現(xiàn)金等價(jià)物期開始,凈增加現(xiàn)金和現(xiàn)金等價(jià)物73)Increaseinoperatingpayables(ordeduct:decrease)74)Netpaymentonvalueaddedtax(ordeduct:netreceipts75)Netcashflowsfromoperatingactivities3.NetIncreaseinCashandCashEquiv