CASH FLOW STATEMENT现金流量表

什么是现金流量表现金流量表的编制方法有哪些现金流量表（Cash Flow Statement）是会计报表中的一项重要内容，用于反映企业在一定会计期间内的现金流动情况。

它以现金为核心，记录了企业经营、投资和筹资活动对现金流量的影响，为用户提供了判断企业现金流量状况的依据。

现金流量表的编制方法主要包括直接法、间接法和调整间接法。

一、直接法编制现金流量表直接法是按照现金支付和收入的性质进行分类，逐一列示各项现金收入和支付项目的金额，然后计算各项现金流量的总和，以得出净现金流量。

直接法编制现金流量表的步骤如下：1. 经营活动的现金流量- 销售商品、提供劳务收到的现金- 支付给职工以及为职工支付的现金- 购买商品、接收劳务支付的现金- 支付的各项税费- 支付的其他与经营活动有关的现金2. 投资活动的现金流量- 收回长期债权投资收到的现金- 取得投资收益收到的现金- 处置固定资产、无形资产和其他长期资产收回的现金- 购建固定资产、无形资产和其他长期资产支付的现金- 投资支付的现金3. 筹资活动的现金流量- 吸收投资者投资收到的现金- 取得借款收到的现金- 偿还借款支付的现金- 分配利润支付的现金- 以及筹资支付的其他现金4. 现金流量表编制将以上三个活动的现金流量汇总，计算净现金流量，并通过将期初现金余额与净现金流量相加，得出期末现金余额。

二、间接法编制现金流量表间接法是以净利润为基础，通过调整净利润来计算现金流量。

具体步骤如下：1. 调整净利润首先，调整净利润，将其中与现金无关的项目排除，如计提的折旧、摊销、减值准备等。

2. 调整经营活动现金流量根据调整后的净利润，对与经营活动有关的项目进行调整，如变动资金、长短期应收款的变动、应收利息、应付款项等。

3. 调整投资和筹资活动现金流量根据调整后的经营活动现金流量，对与投资和筹资活动有关的项目进行调整，如购建固定资产、支付利息和股息等。

4. 现金流量表编制将调整后的经营、投资和筹资活动的现金流量汇总，计算净现金流量，并通过将期初现金余额与净现金流量相加，得出期末现金余额。

现金流量表英文术语的名称现金流量表的英文术语包括：
1. Cash Flow Statement，现金流量表的正式英文名称。

2. Operating Activities，经营活动，指现金流量表中涉及公司日常经营活动产生的现金流量。

3. Investing Activities，投资活动，指现金流量表中涉及公司投资产生的现金流量，例如购买固定资产或投资证券等。

4. Financing Activities，筹资活动，指现金流量表中涉及公司融资活动产生的现金流量，例如发行债券、偿还债务或支付股利等。

5. Net Cash Flow，净现金流量，指特定时期内现金流入和现金流出的差额。

6. Cash and Cash Equivalents，现金及现金等价物，指公司可随时用于支付的现金资产。

7. Free Cash Flow，自由现金流，指公司可用于投资、扩张或分配股利的净现金流量。

8. Cash Flow from Operations，经营活动产生的现金流量，是现金流量表中的一个重要部分，反映了公司经营活动的现金收支情况。

以上是现金流量表中常见的英文术语名称，这些术语在财务报表中起着重要的作用，帮助人们了解公司的现金流动情况。

目录1 现金流量表定义2 现金流量表的分析3 编报现金流量表的意义4 现金流量表的作用5 现金流量表的缺陷现金流量表定义现金流量表是财务报表的三个基本报告之一，所表达的是在一固定期间(通常是每月或每季)内，一家机构的现金(包含银行存款) 的增灭变动情形。

现金流量表的出现，主要是要反映出资产负债表中各个项目对现金流量的影响，并根据其用途划分为经营、投资及融资三个活动分类。

现金流量表可用于分析一家机构在短期内有没有足够现金去应付开销。

现金流量表是一份显示于指定时期(一般为一个月，一季。

主要是一年的年报)的现金流入和流出的财政报告。

这份报告显示资产负债表(Balance Sheet)及损益表(Income Statement/Profit and Loss Account)如何影响现金和等同现金，以及根据公司的经营，投资和融资角度作出分析。

作为一个分析的工具，现金流量表的主要作用是决定公司短期生存能力，特别是缴付帐单的能力。

过去的企业经营都强调资产负债表与损益表两大表, 随着企业经营的扩展与复杂化, 对财务资讯的需求日见增长, 更因许多企业经营的中断肇因于资金的周转问题, 渐渐地, 报道企业资金动向的现金流量也获的得许多企业经营者的重视, 将之列为必备的财务报表。

现金流量表的分析现金流量表是以收付实现制为编制基础，反映企业在一定时期内现金收入和现金支出情况的报表。

对现金流量表的分析，既要掌握该表的结构及特点，分析其内部构成，又要结合损益表和资产负债表进行综合分析，以求全面、客观地评价企业的财务状况和经营业绩。

因此，现金流量表的分析可从以下几方面着手：一、现金流量及其结构分析企业的现金流量由经营活动产生的现金流量、投资活动产生的现金流量和筹资活动产生的现金流量三部分构成。

分析现金流量及其结构，可以了解企业现金的来龙去脉和现金收支构成，评价企业经营状况、创现能力、筹资能力和资金实力。

（一）经营活动产生的现金流量分析。

现金流量表(Statement of case Flows)现金流量cash flow现金的进出动向、或是将收入现金减去支付出去的现金。

现金流量时如涓涓细流，时如汹涌波涛，可以用于衡量在一个特定的时期当中公司内部任何的营运以及部门的表现。

盈余与来自营运、投资（investment）以及融资上的收入通常会被列入整合性现金流量表（statements of cash flows）当中，而现金流量表也是公司年报（annual report）当中的一部分。

范例：有一家公司在第三季赚得20万美元的现金销售金额并且支付了5万美元工资、7万美元于存货上，以及7500美元于新的电脑与办公室用品上。

因此该公司在第三季的现金流量计算如下：营运资金来源funds provided from operations在会计方法上，现金流量麦（statement of cash flows）中第一个填入的项目。

资金通常会被定义为营运资金（working capital）或现金。

高水准的营运资金来源所表示的是一家公司的净收益（net income）中大部分为流动性资金，可以很容易地再转投资到公司的营运中或是分配给股东。

有两个方法可以决定营运资金来源：直接法与间接法。

在直接法中会计师首先会拿得自于营运（销售）的现金并根据下列的范畴去作调整：1.公司收到的股利（dividend）与利息（增加项）。

2.得自于像是保险费用、诉讼判诀、或供应商的退还金等收入（增加项）。

3.工资及其他商品与服务的现金付款（减项）。

4.已付税金（减项）。

5.已付利息（减项）。

6.其他付款，像是给客户的退还金、诉讼判决支付、或对慈善之捐赠等（减项）。

根据财务会计准则委员会的建议，直接法的计算如下：营运现金-营运所需之现金支付=营运资金来源不过大多数的公司比较喜欢使用间接法。

间接法一开始先拿净收益加上非现金费用（折旧（depreciation ）与摊销（amortization ））。

如何理解现⾦流量表（Cash flow statement）现⾦流量表（Cash flow statement）分为三块；即经营活动产⽣的现⾦流量（Cash flow from operating activities）, 投资活动产⽣的现⾦流量（cash flow from investing activities）和融资活动产⽣的现⾦流量（cash flow from financing activities）。

换句话说企业现⾦主要的来源就是这三块。

1. 经营活动产⽣的现⾦流量指的是企业通过它的主营业务或者⽇常经营活动所产⽣的现⾦流量。

这块应该是企业现⾦流的主要来源。

这些现⾦流的计算主要与资产负债表（Balance sheet）中的current asset 和current liability 有关。

2. 投资活动产⽣的现⾦流量指的是企业要通过投资购买⼚房，机器设备及外⾯设⽴⼦公司所产⽣的现⾦流。

这些现⾦流的计算主要与资产负债表中的Non-current asset 有关。

3. 融资活动所产⽣的现⾦流量指的是企业通过融资所获得的现⾦流。

融资包括借贷和上市融资。

这些现⾦流的计算主要与资产负债表中的Non-current liability和owners’ equities 有关。

企业赚不赚钱并不能简单的看利润表（Income statement）上的税后利润。

有些企业账⾯上有税后净利，但如果经营活动产⽣的现⾦流为负数，则该企业必然有问题。

这些企业可能是虚增了应收账款或者收⼊，但却有⼤量的应收账款出现了坏账。

另外现⾦流量表要依赖于Income statement 和 Balance sheet 来制定的。

现金流量表(Statement of case Flows)现金流量cash flow现金的进出动向、或是将收入现金减去支付出去的现金。

现金流量时如涓涓细流，时如汹涌波涛，可以用于衡量在一个特定的时期当中公司内部任何的营运以及部门的表现。

盈余与来自营运、投资（investment）以及融资上的收入通常会被列入整合性现金流量表（statements of cash flows）当中，而现金流量表也是公司年报（annual report）当中的一部分。

范例：有一家公司在第三季赚得20万美元的现金销售金额并且支付了5万美元工资、7万美元于存货上，以及7500美元于新的电脑与办公室用品上。

因此该公司在第三季的现金流量计算如下：营运资金来源funds provided from operations在会计方法上，现金流量麦（statement of cash flows）中第一个填入的项目。

资金通常会被定义为营运资金（working capital）或现金。

高水准的营运资金来源所表示的是一家公司的净收益（net income）中大部分为流动性资金，可以很容易地再转投资到公司的营运中或是分配给股东。

有两个方法可以决定营运资金来源：直接法与间接法。

在直接法中会计师首先会拿得自于营运（销售）的现金并根据下列的范畴去作调整：1.公司收到的股利（dividend）与利息（增加项）。

2.得自于像是保险费用、诉讼判诀、或供应商的退还金等收入（增加项）。

3.工资及其他商品与服务的现金付款（减项）。

4.已付税金（减项）。

5.已付利息（减项）。

6.其他付款，像是给客户的退还金、诉讼判决支付、或对慈善之捐赠等（减项）。

根据财务会计准则委员会的建议，直接法的计算如下：营运现金-营运所需之现金支付=营运资金来源不过大多数的公司比较喜欢使用间接法。

间接法一开始先拿净收益加上非现金费用（折旧（depreciation ）与摊销（amortization ））。

现金流量表公式
现金流量表（Cash Flow Statement）的核心公式为：
现金流入 - 现金流出 = 净现金流量
其中，现金流入包括以下几个部分：
1. 经营活动产生的现金流量：包括经营性收入，如销售商品或提供劳务的收入，经营性支出，如采购商品、支付员工工资等，以及其他经营性活动的现金流入流出。

2. 投资活动产生的现金流量：包括购买或出售固定资产、股权投资、债权投资等活动所产生的现金流入流出。

3. 筹资活动产生的现金流量：包括发行或偿还债务、股权
融资、支付股利等活动所产生的现金流入流出。

现金流出一般包括以下几个方面：
1. 经营活动产生的现金流出：包括采购商品或劳务支付，
支付员工工资等。

2. 投资活动产生的现金流出：包括购买或建设固定资产，
购买股权、债权等。

3. 筹资活动产生的现金流出：包括偿还债务、支付股利等。

根据上述公式，净现金流量可以为正数（现金流入大于现
金流出）、零（现金流入等于现金流出）、或负数（现金
流出大于现金流入）。

需要说明的是，现金流量表是一份财务报告，用于展示企业在一定时期内现金流入和现金流出的情况，以提供有关企业现金流量状况的信息，帮助分析师和投资者评估企业的财务健康状况和现金流量运营情况。

具体的公式和项目分类可能会因不同的会计准则和国家而有所不同。

现金流量表Cash Flows Statement拟制人：时间：单位：Prepared by: Period: Unit:项目Items1.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 services02 ）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 value03 ）增值税缴纳03)added tax paid04 ）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 tax07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities08 ）分，总现金流入量08)Sub-total of cash inflows09 ）用现金支付的商品和服务09)Cash paid for goods and services10 ）用现金支付经营租赁10)Cash paid for operating leases11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12)Value added tax on purchases paid13 ）所得税的缴纳13)Income tax paid14 ）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 tax17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分，总的现金流出18)Sub-total of cash outflows19 ）净经营活动的现金流量19)Net cash flows from operating activities2.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 investments21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits22 ）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,intangible23 ）资产和其他长期资产23)assets and other long-term assets26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities27 ）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 assets28 ）和其他长期资产28)and other long-term assets29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities34 ）分，总的现金流出34)Sub-total of cash outflows35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities3.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 shares37 ）的收益，由发行债券37)Proceeds from issuing bonds38 ）的收益，由借款38)Proceeds from borrowings41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities42 ），小计的现金流入量42)Sub-total of cash inflows43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing activities45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits46 ）以现金支付的利息费用46)Cash payments of interest expenses47 ）以现金支付，融资租赁47)Cash payments for finance leases48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities52 ）分，总的现金流出52)Sub-total of cash outflows53 ）的净现金流量从融资活动53)Net cash flows from financing activities4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash增加现金和现金等价物 Increase in Cash and Cash Equivalents补充资料Supplemental Information1.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 Payments56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产58)Investments in the form of fixed assets59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营 2.Reconciliation of Net Profit to Cash Flows from Operating 活动Activities62 ）净利润62)Net profit63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 ）固定资产折旧64)Depreciation of fixed assets65 ）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 assets66 ）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 assets68 ）财务费用68)Financial expenses69 ）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 receipts75 ）净经营活动的现金流量75)Net cash flows from operating activities增加现金和现金等价物 Increase in Cash and Cash Equivalents76 ）的现金，在此期限结束76)cash at the end of the period77 ）减：现金期开始77)Less:cash at the beginning of the period78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents。

1.现金流量表概述-回复现金流量表（Cash Flow Statement）是财务报表的重要组成部分，旨在呈现企业特定时期内的现金流量情况。

它记录了企业在特定时间段内现金的流入和流出，以及这些现金流量的来源和用途。

现金流量表对于投资者、管理层和债权人来说都是非常有用的，因为它提供了一个全面的财务分析工具，可以帮助他们评估企业的盈利能力、现金流水平和负债余额。

现金流量表可以揭示企业的经营活动、投资活动和筹资活动，这对于分析企业的财务状况和未来发展方向具有重要意义。

现金流量表的结构主要包括三大部分：经营活动、投资活动和筹资活动。

以下将一步一步回答现金流量表的相关问题，以详细解释每个部分的含义和作用。

1. 经营活动（Operating Activities）：经营活动是企业日常运营所涉及的现金流量，包括销售产品、提供服务、支付供应商和员工薪资等活动。

现金流量表中的经营活动部分，呈现了企业的经营现金流量的来源和用途。

一般来说，经营活动产生的现金流入被视为正数，而现金流出被视为负数。

在现金流量表中，经营活动部分的净现金流量体现了企业日常运营的健康程度。

2. 投资活动（Investing Activities）：投资活动是指企业投资和出售资产、股权投资、收回贷款等与资本市场或资产交易相关的现金流量。

这些活动的现金流入和流出表明了企业在特定时间段内对资产的取得和处置。

投资活动的现金流入被视为负数，而现金流出被视为正数。

投资活动部分的净现金流量可以反映企业的投资决策和资产管理能力。

3. 筹资活动（Financing Activities）：筹资活动主要涉及企业从债权人、股东和其他外部资金来源筹集资金的活动，例如发行债券、融资租赁、股权融资等。

筹资活动中的现金流量表明了企业在特定时间段内通过筹集资金来满足资本需求。

筹资活动的现金流入被视为正数，而现金流出被视为负数。

筹资活动部分的净现金流量可用于评估企业的融资能力和偿债能力。

中英文现金流量表 CASH FLOW STATEMENT(Travel enterprise) 编制单位：Name of enterprise: 单位：元 项 目 ITEMS 行次 金额 一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1 销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2 收到的税费返还 Refund of tax and levies 3 收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4 现金流入小计 Sub-total of cash inflows 5 购买商品、接受劳务支付的现金 Cash paid for goods and services 6 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7 支付的各项税费 Payments of all types of taxes 8 支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9 现金流出小计 Sub-total of cash outflows 10 经营活动产生的现金流量净额 Net cash flows from operating activities 11 二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12 收回投资所收到的现金 Cash received from disposal of investments 13 取得投资收益所收到的现金 Cash received from returns on investments 14 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 NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15 收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16 现金流入小计 Sub-total of cash inflows 17 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18 投资所支付的现金 Cash paid to acquire investments 19 支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20 现金流出小计 Sub-total of cash outflows 21 投资活动产生的现金流量净额 Net cash flows from investing activities 22 三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23 吸收投资所收到的现金 Cash received from capital contribution 24 借款所收到的现金 Cash received from borrowings 25 收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26 现金流入小计 Sub-total of cash inflows 27 偿还债务所支付的现金 Cash repayments of amounts borrowed 28 分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30 现金流出小计 Sub-total of cash outflows 31 筹资活动产生的现金流量净额 Net cash flows from financing activities 32 四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33 五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34 （续表）现金流量表（非金融类）CASH FLOW STATEMENT(Travel enterprise)会外年通03表编制单位：Name of enterprise: 单位：元补充资料 351.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36净利润 Net profit 37加：*少数股东权益 Add:Minority interest 38减：未确认的投资损失 Less:Uncertained investment loss 39加：计提的资产损失准备 Add:Provision for asset impairment 40固定资产折旧 Depreciation of fixed assets 41无形资产摊销 Amortisation of intangible assets 42长期待摊费用摊销 Amortisation of long-term prepaid expenses 43待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44预提费用增加(减：减少) Increase in prepaid expenses(deduct:decrease) 45处置固定资产、无形资产和其他长期资产的损失(减：收益)LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets'DeductGains 46固定资产报废损失 Losses on disposal of fixed assets 47财务费用 Financial expenses 48投资损失(减：收益) Losses arising from investments(deduct:gains) 49递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50存货的减少(减：增加) Decrease in inventories(deduct:increase) 51经营性应收项目的减少(减：增加) Decrease in operating receivables(deduct:increase) 52 经营性应付项目的增加(减：减少) Increare in operating payables(deduct:decrease) 53 其他 Others 54经营活动产生的现金流量净额 Net cash flows from operating activities 552.不涉及现金收支的投资和筹资活动： Investing and financing activities that do not involve cash receipts and payment 56债务转为资本 Conversion of debt into captical 57一年内到期的可转换公司债券ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58融资租入固定资产 Fixed assets acquired under finance leases 59其他 Other 6061 623.现金及现金等价物净增加情况： Net increase/(decrease) in cash and cash equivalents 63 现金的期末余额 Cash at end of year 64减：现金的期初余额 Less: Cash at beginning of year 65加：现金等价物的期末余额 Plus:Cash equivalents at end of year 66减：现金等价物的期初余额 Less:Cash equivalents at beginning of year 67现金及现金等价物净增加额 Net increase/(decrease) incash and cash equivalents 68。

现金流量表Cash Flows Statement拟制人：时间:单位：Prepared by：Period：Unit：项目Items1。

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 services02 ）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 value03 )增值税缴纳03）added tax paid04 ）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 tax07 )其他现金收到有关经营活动07)Other cash received relating to operating activities08 ）分，总现金流入量08）Sub—total of cash inflows09 ）用现金支付的商品和服务09）Cash paid for goods and services10 )用现金支付经营租赁10）Cash paid for operating leases11 ）用现金支付，并代表员工11）Cash paid to and on behalf of employees12 )增值税购货支付12）Value added tax on purchases paid13 ）所得税的缴纳13）Income tax paid14 )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 tax17 )其他现金支付有关的经营活动17）Other cash paid relating to operating activities18 )分，总的现金流出18）Sub—total of cash outflows19 ）净经营活动的现金流量19)Net cash flows from operating activities2。

Issue 1 Disclosure: cash flow statements1. General format of cash flow statement:Cash Flow Statementfor the year ended 30 June 2006Cash flows from operating activitiesCash receipts from customers+ 销售所收到的现金Cash paid to suppliers and employees-支付给员工及供应商的现金Cash generated from operations由销售所产生的现金Interest paid-已付利息Income taxes paid-已付所得税Net cash used in operating activities 经营活动中的现金流量净值Cash flows from investing activitiesPurchase of investments-投资所支付的现金Purchase of property, plant and equipment-购建固定资产、土地等Proceeds from sale of equipment+ 销售固定资产所得现金Interest received+ 收到的利息Dividends received+ 收到的股息Net cash used in investing activities 投资活动中的现金流量净值Cash flows from financing activitiesProceeds from issue of share capital+ 发售股本所得现金Proceeds from long-term borrowings+ 收到的借款还款Repayment of borrowings- 还款所支出的现金Dividends paid- 支付的股息Net cash used in financing activitiesNet increase (decrease) in cash and cash equivalents+/- 现金及现金等价物的净增加额Cash and cash equivalents at beginning of period+ 现金期初余额Cash and cash equivalents at end of period+ 现金期末余额2. As cash flow statement is introduced, what is meant by the term ‘cash’?Definition of cash is important because cash cannot generate cash flow in the context of preparing a cash flow statement and cash should be recorded in ‘Cash and cash equivalents at beginning of period’.Cash comprises cash on hand and demand deposits.Cash equivalents are short-term highly liquid investments that are readily convertible into known amounts of cash, and which are subject to an insignificant risk of changes in value.Examples: bank and non-bank bills, money market deposits close to maturity, investment within a term of 3 months or less.Bank overdraft is treated as a financial activity.Account receivable (subject to adjustment by bad debts) and equity securities (highrisk in changes in value) are excluded from the definition of cash.(Note: you need to make clear whether the payment or receipt is for our own company or third parties)4. Preparing the cash flow statementStep 1: Cash flows from operating activitiesThere are 2 methods which can be used – direct method and indirect methodDirect method is based on individual item in income statement. Major classes of revenues are shown as gross cash inflows from operations, and expenses are shown as gross cash outflows from operations. The information necessary to determine the operating cash flows is obtained by adjusting sales, cost of sales and other items in the accrual-basis IS for non-cash items and items not related to operating activities.Under direct method, each item is adjusted from accrual basis to cash basis. Certain items, such as depreciation and amortisation of non-current assets and gains/losses on non-current assets disposed of, are excluded, because they have no effect on cash flow. Indirect method is based on after-tax profit in income statement. The accrual-basis profit isadjusted to a cash-basis profit by making adjustmentsfor non-cash items used in thedetermination of profit. Added back to profit are the effects of all deferrals of cash inflows (deferred income) and outflows (prepayment), and deducted are all accruals of expected future cash inflows (accrued income) and outflows (accrued expense). The deferrals and accruals of future cash flows are reflected in the changes in the balance of assets and liabilities relating to operating activities. (This method is similar to what is done in preparing tax).Both methods are permitted under IAS7.Bad debts written off is actually A/R written off in UK (Dr Provision for doubtful debts/Cr AR)The point is the balance of the allowance for doubtful debts account must not be netted off against the accounts receivable balance. We must use bad debts written off.B. Cash paid to suppliers and employees (and other expenses)But credit purchase is not shown in IS. Only cost of sales can be obtained directly fromFor cash paid to employees and other services:Step 2: Cash flows from investing activitiesA. Acquisition and disposal of non-current assetsThis step involves an examination of any changes in these long-term assets in the light of relevant transaction data to determine the effects on cash flows. Hence, you must search the data to check whether the company purchase long-term assets on cash or on credit and sell long-term assets on cash or on credit.Step 3: Cash flows from financing activitiesThe initial step is to analyse the balance sheet and statement of changes in equity for changes in non-current liabilities and equity items. These changes are then assessed in light of additional relevant transaction data to determine changes which resulted in cash flows.Step 4: Ascertain net cash and cash equivalent increase/decreaseStep 5: Reconcile cash and cash equivalent at end with that at the beginningStep 6: Note to disclose the components of cash and cash equivalentsStep 7: Note to reconcile the net cash used in operating activities with profit in the IS by using indirect method.The reconciliation process commences with the accrual-basis profit and adjusting for any non-operating items (e.g. gains/losses on sale of PPE) and all non-cash expenses and revenues.Profit for the periodSubtract: Gains on sale of non-current assets (Profit from investing activities/gains do not affect cash, only sales proceeds affect cash)Subtract: Investment income (Interest and dividends received from investing activities)Add: Depreciation and other write-downs (No reduction of cash)Add/subtract: Changes in current assets and liabilities in BS (Non-current assets and liabilities relate to investment or financing)Step 8: Notes to discuss non-cash financing and investing activities, including acquisition or sale of a subsidiary and of property, plant and equipmentWhy? Since the cash flow statement reports only the effects of transactions on cash and cash equivalents, some material financing and investing activities may be omitted from the statement if such transactions do not affect cash flows.Examples include conversion of long-term debt to equity, the acquisition of other entities by means of a share issue, the acquisition of non-current assets by means of mortgage, and the acquisition of assets by entering into a finance lease.My own thought:The essence of cash flow statement is to turn the accrual-accounting profit to cash-accounting profit (which is also net cash). In order to achieve this goal, there are 2 ways we can choose. The first way is to adjust the accrual-accounting profit, which is called indirect method. Under indirect method, accrual-accounting profit is adjusted by reducing non-cash expenses such as depreciation expense (which means adding it to profit), and gain/loss which does not affect the cash level. Then, we need to adjust the change of current assets and liabilities, which are related to operating activities. Actually, we can subdivide the profit, and this will lead to another method – direct method. Under the direct method, the amount of cash inflow and outflow will be calculated. We can use sales, purchases and other expense together with the change of assets and liabilities to get the cash. Cash generated from operating activities is closely related to current assets and current liabilities; cash generated from investing activities is closely related to non-current assets; cashgenerated from financing activities is closely related to non-current liabilities and equity.Example:Direct method:Cash outflow = Beginning A/C Payable + Purchases – Closing A/C PayableIndirect method:Net cash = Profit + Increase of A/C Payable= (Revenue –OS –Purchases + CS …) + Ending A/C Payable –Opening A/C Payable= … - (Purchases + Opening A/C Payable – Ending A/C Payable= … - the amount of cash outflow for purchasesDirect method:Cash inflow = Beginning A/C Receivable + Credit Sales – Ending A/C ReceivableIndirect method:Net cash = Profit – Increase A/C Receivable= (Revenue - …) – (Ending A/C Receivable – Beginning A/C Receivable)= Revenue… + Beginning A/C Receivable – Ending A/C Receivable= The amount of cash inflow for sales5. Limitations of the cash flow statement→Past cash flows reported: the statement is useful to the extent that the past cash flow information helps in predicting the future cash flow position. Heavy reliance on the cash flow statement for any one period can be dangerous.→Non-cash transactions and events, such as debt-equity swaps, non-current asset purchases by long-term debt, the use of financial leases, and barter transactions donot appear in the statement but are appendages by way of note. Hence, in evaluating an entity’s future cash flows, careful attention must be given to information contained in the notes to the statement.→Liquidity/solvency: The entity is solvent when the assets (rather than cash) of the entity, when realised, are sufficient to pay off all debts as they fall due.→Management manipulation: management may wish to make cash flows appear better or worse than they actually were during a reporting period. Ways in which cash flows may be manipulated include prepayment, delaying cash payments, postponing acquisition of large investments, deferring debenture issues, use of barter, and the use of finance leasing.→Cost: most entities opt for the indirect method because it is less costly to implement than the direct method.。

目录1 现金流量表定义2 现金流量表的分析3 编报现金流量表的意义4 现金流量表的作用5 现金流量表的缺陷现金流量表定义现金流量表是财务报表的三个基本报告之一，所表达的是在一固定期间(通常是每月或每季)内，一家机构的现金(包含银行存款) 的增灭变动情形。

现金流量表的出现，主要是要反映出资产负债表中各个项目对现金流量的影响，并根据其用途划分为经营、投资及融资三个活动分类。

现金流量表可用于分析一家机构在短期内有没有足够现金去应付开销。

现金流量表是一份显示于指定时期(一般为一个月，一季。

主要是一年的年报)的现金流入和流出的财政报告。

这份报告显示资产负债表(Balance Sheet)及损益表(Income Statement/Profit and Loss Account)如何影响现金和等同现金，以及根据公司的经营，投资和融资角度作出分析。

作为一个分析的工具，现金流量表的主要作用是决定公司短期生存能力，特别是缴付帐单的能力。

过去的企业经营都强调资产负债表与损益表两大表, 随着企业经营的扩展与复杂化, 对财务资讯的需求日见增长, 更因许多企业经营的中断肇因于资金的周转问题, 渐渐地, 报道企业资金动向的现金流量也获的得许多企业经营者的重视, 将之列为必备的财务报表。

现金流量表的分析现金流量表是以收付实现制为编制基础，反映企业在一定时期内现金收入和现金支出情况的报表。

对现金流量表的分析，既要掌握该表的结构及特点，分析其内部构成，又要结合损益表和资产负债表进行综合分析，以求全面、客观地评价企业的财务状况和经营业绩。

因此，现金流量表的分析可从以下几方面着手：一、现金流量及其结构分析企业的现金流量由经营活动产生的现金流量、投资活动产生的现金流量和筹资活动产生的现金流量三部分构成。

分析现金流量及其结构，可以了解企业现金的来龙去脉和现金收支构成，评价企业经营状况、创现能力、筹资能力和资金实力。

（一）经营活动产生的现金流量分析。