2008年注册会计师英语资料-现金流量表

现金流量表 cash flow statement 编制单位： 年度 单位：元 prepared by: period: monetary unit: rmb yuan 项 目 行 次 金 额 item line no amount 一、经营活动产生的现金流量： i．cash flows from operating activities: 销售产品、提供劳务收到的现金 1 cash received from the sale of goods or rendering of services 收到的税费返还 3 refunds of taxes 收到的其他与经营活动有关的现金 8 other cash receipts relating to operating activities 现金流入小计 9 sub-total of cash inflows 购买商品、接受劳务支付的现金 10 cash paid for goods and services 支付给职工以及为职工支付的现金 12 cash paid to and on behalf of employees 支付的各项税费 13 payments of all types of taxes 支付的其他与经营活动有关的现金 18 other cash payments relating to operating activities 现金流出小计 20 sub-total of cash out flows 经营活动产生的现金流量净额 21 net cash flows from operating activities 二、投资活动产生的现金流量： ⅱ．cash flows from investing activities： 收回投资所收到的现金 22 cash received from return of investments 取得投资收益所收到的现金 23 cash received from return on investment 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 25 net cash received from the sale of fixed assets，intangible assets and other long- term assets 收到的其他与投资活动有关的现金 28 other cash receipts relating to investing activities 现金流入小计 29 sub-total of cash inflows 购建固定资产、无形资产和其他长期资产所支付的现金 30 cash paid to acquire fixed assets, intangible assets and other long-term assets 投资所支付的现金 31 cash paid to acquire investments 支付的其他与投资活动有关的现金 35 other cash payments relating to investing activities 现金流出小计 36 sub-total of cash outflows 投资活动产生的现金流量净额 37 net cash flows from investing activities 三、筹资活动产生的现金流量： ⅲ，cash flows from financing activities： 吸收投资所收到的现金 38 cash received from investments by others 借款所收到的现金 40 cash received from borrowings 收到的其他与筹资活动有关的现金 43 other cash receipts relating to financing activities 现金流入小计 44 sub-total of cash inflows 偿还债务所支付的现金 45 cash repayments of amounts borrowed 分配股利、利润或偿付利息所支会的现金 46 cash paid for distribution of dividends or profits and for interest expenses 支付的其他与筹资活动有关的现金 52 other cash payments relating to financing activities 现金流出小计 53 sub-total of cash outflows 筹资活动产生的现金流量净额 54 net cash flows from financing activities 四、汇率变动对现金的影响 55 iv. effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 56 v. net increase in cash and cash equivalents

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