CPA财会翻译网拥有15年以上财务报表翻译服务经验，已独立开发了中、英、日三种语言财务报表翻译模板，以确保财务报表的译文符合国际财务报告准则对会计语言的规范要求。

CPAfanyi.com (CPA Translation Services Network) has been engaged in translation of various financial statements for more than 15 years and has independently developed the translation templates of financial statements in Chinese, English and Japanese versions, thus ensuring our translation works to comply with the requirements of IFRS Taxonomy.

现金流量表，是指反映企业在一定会计期间现金和现金等价物流入和流出的报表。现金，是指企业库存现金以及可以随时用于支付的存款。现金等价物，是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。

A cash flow statement is a statement that reflects the information about the inflows and outflows of cash and cash equivalents of an enterprise during a certain accounting period. Cash comprises cash on hand and deposits that can be readily withdrawn on demand. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

企业一定时期内现金流入和现金流出是由各种因素产生的，现金流量表首先要对企业各项经营活动产生的现金和运用的现金流量进行合理的分类。现金流量按其产生的原因和支付的用途不同，分为以下三大类：经营活动产生的现金流量、投资活动产生的现金流量、筹资活动产生的现金流量的规定。

Cash inflows and cash outflows of an enterprise during a certain accounting period are caused by various factors. The cash flow statement must first classify reasonably the cash arising from various operating activities of the enterprise and the cash flows used. Cash flows are classified into the following three categories according to the reasons from which they are generated and the purposes of payments: cash flows from operating activities, cash flows from investment activities, and cash flows from financing activities.

1、经营活动产生的现金流量。指企业投资活动和筹资活动以外的所有交易活动和事项的现金流入和流出量。包括：销售商品、提供劳务、经营租赁等活动收到的现金；购买商品、接受劳务、广告宣传、交纳税金等到活动支付的现金。

(a)Cash flows from operating activities refer to the cash inflows and outflows arising from all transactions and events of the enterprise other than those related to investing activities or financing activities, such as cash receipts from the sale of goods and the rendering of services, and operating leases, etc.; cash payments for goods purchased, services received, advertising and promotions, and payments of all types of taxes, etc.

2、投资活动产生的现金流量。指企业长期资产的购建和对外投资活动（不包括现金等价物范围的投资）的现金流入和流出量。包括：收回投资、取得投资收益、处置长期资产等活动收到的现金；购建固定资产、在建工程、无形资产等长期资产和对外投资等到活动所支付的现金等。

(b)Cash flows from investing activities refer to the cash inflows and outflows arising from those activities of the enterprise involving the acquisition and construction of long-term assets, investments in items other than those included in cash equivalents, and the disposal of such assets or items, such as cash receipts from returns of investments, cash receipts from returns on investments, cash receipts from disposals of long-term assets, etc.; cash payments to acquire and construct fixed assets, construction in progress, intangible assets, and other long-term assets, cash payments to acquire investments, etc.

3、筹资活动产生的现金流量。指企业接受投资和借入资金导致的现金流入和流出量。包括：接受投资、借入款项、发行债券等到活动收到的现金；偿还借款、偿还债券、支付利息、分配股利等活动支付的现金等。

(c)Cash flows from financing activities refer to the cash inflows and outflows arising from the enterprise’s acceptance of investments and borrowings of funds, such as cash receipts from investors in making investment in the enterprise, cash receipts from borrowings, receipts of issue of shares, etc.; cash repayments of amounts borrowed, cash repayments of bonds, cash payments for interest expenses, and cash payments for distribution of dividends, etc.