企业会计准则的现金流量表

企业会计准则的现金流量表英文回答：
The Statement of Cash Flows (SCF) is a financial statement that provides information about the cash inflows and outflows of a company over a specific period of time, usually a quarter or a year. It is one of the three main financial statements, along with the balance sheet and the income statement.
The SCF is divided into three sections:
Operating activities: This section shows the cash inflows and outflows from the company's core business operations.
Investing activities: This section shows the cash inflows and outflows from the company's investments in other companies, property, and equipment.
Financing activities: This section shows the cash inflows and outflows from the company's financing
activities, such as issuing stock or borrowing money.
The SCF is an important financial statement because it provides information about the company's liquidity and financial health. It can be used to assess the company's ability to pay its debts and meet its obligations.
中文回答：
现金流量表是财务报表的一种，它提供了公司在特定时期（通
常为一个季度或一年）内现金流入和流出的信息。

它和资产负债表、损益表一同构成了三大财务报表。

现金流量表分为三个部分：
经营活动，本部分反映了公司核心业务运营产生的现金流入和
流出。

投资活动，本部分反映了公司对其他公司、财产和设备的投资
产生的现金流入和流出。

筹资活动，本部分反映了公司筹集资金活动（如发行股票或借款）产生的现金流入和流出。

现金流量表是一份重要的财务报表，因为它提供了有关公司流动性和财务状况的信息。

它可用于评估公司偿还债务和履行其义务的能力。