中英文对照--现金流量表
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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
增加现金和现金等价物 55。Net 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
3。net增加现金和现金等价物 3。Net 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
