现金流量表项目中英文对照讲解学习
现金流量表中英文版
行次 本年累计 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
现金流量表
单位名称：
项目
一、经营活动产生的现金流量 cash flow from operating activities 销售商品和提供劳务收到的现金 cash from selling commodities or offering labor 收到的税费返还 refund of tax and fee received 收到的其他与经营活动有关的现金 other cash received related to operating activities 现金流入小计 cash inflow subtotal 购买商品、接受务支付的现金 cash paid for commodities or labor 支付给职工以及为职工支付的现金 cash paid to and for employees 支付的各项税费 taxes and fees paid 支付的其他与经营活动有关的现金 other cash paid related to operating activities 现金流出小计 cash outflow subtotal 经营活动产生的现金流量净额 cash flow generated from operating activities net amount 二、投资活动产生的现金流量 cash flow from investing activities 收回投资所收到的现金 cash from investment with drawal 取得投资收益所收到的现金 cash from investment income 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 net cash from disposing fixed assets,intangible assets and other long-term assets 收到的其他与投资活动有关的现金 other cash received related to investing activities 现金流入小计 cash inflow subtotal 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 for buying fixed assets,intangible assets and other long-term investment 投资所支付的现金 cash paid for investment 支付的其他与投资活动有关的现金 other cash paid related to investing activities 现金流出小计 cash outflow subtotal 投资活动产生的现金流量净额 cash flow generated from investing activities net amount 三、筹资活动产生的现金流量 cash flow from financing activities 吸收投资所收到的现金 cash received from accepting investment 借款所收到的现金 Cash from borrowings 收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 现金流入小计 cash inflow subtotal 偿还债务所支付的现金 Cash repayments of amount borrowed 分配股利、利润或偿付利息所支付的现金 Cash payments for distrbution of dividends or profits 支付的其他与筹资活动有关的现金 Other cash payment relating to financing activities 现金流出小计 cash outflow subtotal 筹资活动产生的现金流量净额 Net cash flows from financing activities 四、汇率变动对现金的影响 Effect of foreign exchang rate changes on cash Net increase in cash and cash equivalents 五、现金及现金等价物净增加额
现金流量表中英文对照版
82 8为经营活动的现金流量 净利润 加：计提的资产减值准备 固定资产折旧 无形资产摊销 长期待摊费用的摊销 待摊费用减少（减：增加） 预提费用增加（减：增加）
Supplemental Information
1.Reconciliation of Net Profit to Cash Flows from Operating Net profit Plus:Provision for assets Depreciation of fixed assets Amortization of intangible assets Amortization of long-term deffered expenses Decrease of deffered expense(Less:addition) Addition of accrued expense(Less:decrease)
74 75 76 77 78 79 80 81
加：现金等价物的期末余额 减：现金等价物的期初余额 现金等价物净增加值
Plus:cash equivalents at the end of the period Less:cash equivalents at the beginning of the period Net increase in cash and equivalents
LINE NO.
57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73
Losses on disposal of fixed assets,intangible 处置固定资产、无形资产和其他长期 assets and other long-term assets (or deduct:gain) 资产的损失（减：收益） 固定资产报废损失 财务费用 投资损失（减：收益） 递延税款贷项（减：借项） 存货的减少（减：增加） 经营性应收项目的减少（减：增加） 经营性应付账款的增加（减：减少） 其他 经营活动产生的现金流量净额 2.不涉及现金收支的投资和筹资活动 债务转为资本 一年内到期的可转换公司债券 融资租入固定资产 3.现金及现金等价物净增加情况 现金的期末余额 减：现金的期初余额 Losses on scrapping of fixed assets Financial expenses Losses arising from investment(or deduct:gain) Defered tax credit(or deduct:debit) Decrease in inventories(or deduct : increase) Decrease in operating receivables (or deduct:increase) Decrease in operating receivables (or deduct:increase) Others Net cash flows from operating actiities Investing and fianncing activities that do not involve in cash receipts and payments Debts transfer to capital One- year-due convertible bonds Financing rent to the fixed asset Net increase in cash and cash equivalents Cash at the end of period Less:cash at the beginning of the period
现金流量表_模板(中英对照)
Cash paid for debt
偿还债务所支付的现金
Less: cash equivalents' beginning balance
减：现金等价物的期初余额
Cash paid for dividend, profit or interest
分配股利、利润和偿付利息所支付的现金
加：计提的资产损失准备
Cash Inflow Subtotal
现金流入小计
Depreciation for fixed assets
固定资产折旧
Cash paid for commodities or labor
购买商品、接受劳务支付的现金
Amortization of intangible assets
Cash Flows Statement
现金流量表
Tabulatedby编制单位:Date日期:Unit单位: RMB Yuan元
Items项目
Line No.行次
Amount金额
Items项目
Line No.行次
Amount
金额
I. Cash Flow from Operating Activities
购建固定资产、无形资产和其他长期资产所支付的现金
Others
其他
Cash paid for investment
投资所支付的现金
Net cash 经营活动产生的现金流量净额
Other cash paid related to investing activities
Cash received from accepting investment
吸收投资所收到的现金
中英文对照--现金流量表
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。
中英文对照--现金流量表
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。
中英文对照--现金流量表
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。
现金流量表_模板(中英对照)
收到的其他与筹资活动有关的现金
Less: cash beginning balance
减：现金的期初余额
Cash Inflow Subtotal
现金流入小计
Plus: cash equivalents' ending balance
现金流出小计
Loss of disposing fixed assets，intangible assets and other long-term assets (Less: profit)
处置固定资产、无形资产和其他长期资产的损失（减：受益）
Cash flow generated from operating activities Net Amount
Cash received from accepting investment
吸收投资所收到的现金
increase of cash and cash equivalents
3．现金及现金等价物净增加情况
Borrowings
借款所收到的现金
Cash ending balance
现金的期末余额
筹资活动产生的现金流量净值
IV. Foreign Currency Translation Gains (Losses)
四、汇率变动对现金的影响
V. Net Increase Of Cash and Cash Equivalents
五、现金及现金等价物净增加额
Person in Charge of the Enterprise企业负责人:Person in Charge of Accounting财务负责人:
完整中英文对照资产负债表-损益表--现金流量表培训讲学
完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中：原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital其中:国有法人资本Collective legal person’s capital集体法人资本Personal capital 个人资本Foreign businessmen’s capital外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total share holder’s equity所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment 加：投资收益Add：Non-operating income 加：营业外收入Less：Non-operating expenses 减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax 减：所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits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 cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产，无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds 由发行债券的收益，38)Proceeds from borrowings 由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1. Investing and Financing Activities that do not Involve inCash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease)增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金，77)Less: cash at the beginning of the period 减：现金期开始78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物。
现金流量表--中英文对照
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现金流量表
CASH FLOWS STATEMENT 2014 YEAR
NAME OF ENTERPRISE： ITEMS
Байду номын сангаас
CURRENCY：RMB YUAN Line No.
AMOUNT
一、经营活动产生的现金流量 销售商品、提供劳务收到的现金 收到的税费返还 收到的其他与经营活动有关的现金 经营活动现金流入小计 购买商品、接受劳务支付的现金 支付给职工预计为职工支付的现金 支付的各项税费 支付的其他与经营活动有关的现金 经营活动现金流出小计 经营活动产生的先进流量净额 二、投资活动产生的现金流量： 收回投资所收到的现金 取得投资收益所收到的现金
Net cash received from disposal of fixed assets,intangible assets 处置固定资产、无形资产和其他长期资产而收回的现金净额 and other long-term assets Other cash received relating to operating activities 收到的其他与经营活动有关的现金 Cash inflow from investment activities 投资活动现金流入小计 Cash paid to acquire fixed assets,intangible assets and other long购建固定资产、无形资产和其他长期资产所支付的现金 term assents Cash paid for investments 投资所支付的现金 Other cash paid relating to operating activities 支付的其他与经营活动有关的现金 Cash inflow from investment activities 投资活动现金流出小计 Net cash flows from investing activities 投资活动产生的现金流量净额 三、筹资活动产生的现金流量 3、Cash flows from financing activities Cash received from investors 吸收投资所收到的现金 Cash from borrowings 借款所收到的现金 Other cash received relating to financing activities 收到的其他与筹资活动有关的现金 Cash inflow from investment activities 筹资活动现金流入小计 Cash repayments of amount borrowed 偿还债务所支付的现金 分配股利、利润或偿还利息所支付的现金 Cash payments for distrbution of dividends or profits Other cash payment relating to financing activities 支付的其他与筹资活动有关的现金 Cash inflow from investment activities 筹资活动现金流出小计 Net cash flows from financing activities 筹资活动产生的现金流量净额 4、Effect of foreign exchang rate changes on cash 四、汇率变动对现金的影响 5、Net increase in cash and cash equivalents 五、现金及现金等价物净增加额 Plus:Initial cash and cash equivalents balance 6、The final cash and cash equivalents balance 六、期末现金及现金等价物余额
现金流量表_模板(中英对照)
Cash paid to and for employees
支付给职工以及为职工支付的现金
Amortization of long-term deferred expenses
长期待摊费用摊销
Taxes and fees paid
支付的各项税费
Decrease of deferred expenses (Less: increase)
现金流出小计
Loss of disposing fixed assets，intangible assets and other long-term assets (Less: profit)
处置固定资产、无形资产和Байду номын сангаас他长期资产的损失（减：受益）
Cash flow generated from operating activities Net Amount
经营活动产生的现金流量净额
Scrap loss of fixed assets
固定资产报废损失
II. Cash Flow from Investing Activities
二、投资活动产生的现金流量：
Financial expenses
财务费用
Cash from investment withdrawal
筹资活动产生的现金流量净值
IV. Foreign Currency Translation Gains (Losses)
四、汇率变动对现金的影响
V. Net Increase Of Cash and Cash Equivalents
五、现金及现金等价物净增加额
Person in Charge of the Enterprise企业负责人:Person in Charge of Accounting财务负责人:
现金流量表中英文
现金流量表中英文版现金流量表（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 6061623.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。
现金流量表中英文对照表
现金流量表（CASH FLOW STATEMENT）项目一、经营活动产生的现金流量：ITEMS1、Cash flows from operating activities项目取得子公司及其他营业单位支付的现金净额ITEMSnet cash outflows of procurement of subsidiaries andother business units销售商品、提供劳务收到的现金收到的税费返还收到其他与经营活动有关的现金Cash received from sale of goods or rendering of支付其他与投资活动有关的现金servicesRefund of tax and levies 投资活动现金流出小计Other cash received relating to operating activities 投资活动产生的现金流量净额Other cash payments relating to investing activitiesCash inflow from investment activitiesNet cash flows from investing activities经营活动现金流入小计购买商品、接受劳务支付的现金支付给职工以及为职工支付的现金支付的各项税费Cash inflows from operating activitiesCash paid for goods and servicesCash paid to and on behalf of employeesPayments of all types of taxes三、筹资活动产生的现金流量：吸收投资收到的现金其中：子公司吸收少数股东投资收到的现金取得借款收到的现金3、Cash flows from financing activitiesCash received from capital contributionAmong:cash inflows from minority investment insubsidiariesCash received from borrowings支付其他与经营活动有关的现金Other cash paid relating to operating activities 收到其他与筹资活动有关的现金Other cash received relating to financing activities经营活动现金流出小计经营活动产生的现金流量净额二、投资活动产生的现金流量：收回投资收到的现金Cash inflows from operating activitiesNet cash flows from operating activities2、Cash flows from investing activitiesCash received from disposal of investments筹资活动现金流入小计偿还债务支付的现金分配股利、利润或偿付利息支付的现金其中：子公司支付给少数股东的股利、利润Cash inflow from investment activitiesCash repayments of amounts borrowedCash payments forinterest expenses and distribution ofdividends or profitAmong:dividends and earnings paid to minorities bysubsidiaries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净额Cash received from returns on investmentsNet cash received from disposal of fixed assets,Intangible assets & other long-term assets支付其他与筹资活动有关的现金筹资活动现金流出小计Other cash payments relating to financing activitesCash inflow from investment activities处置子公司及其他营业单位收到的现金净额Net cash received disposal subsidiary and otherbusiness units筹资活动产生的现金流量净额Net cash flows from financing activities收到其他与投资活动有关的现金投资活动现金流入小计Other cash received relating to investing activitiesCash inflow from investment activities四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净增加额4、Effect of foreing exchange rate changes on cash5、Net increase in cash and cash equivalents购建固定资产、无形资产和其他长期资产支付的现金Cash paid to acquire fixed assets,intangible assets加：期初现金及现金等价物余额& other long-term assetsPlus:Initial cash and cash equivalents balance投资支付的现金Cash paid to acquire investments 六、期末现金及现金等价物余额6、The final cash and cash equivalents balance。
中英文对照--现金流量表
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。
中英文现金流量表双语对照
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。
中英现金流量表
支付给职工以及 为职工支付的现金
支付的各项税费 经营活动产生的 现金流量净额
Cash paid to and on behalf of employees
Payments of all types of taxes Net cash flows from operating activities
01
Cash paid to acquire investments
Net cash flows from investing activities
02
PART 01
中英文现金流量表——正表 中英文现金流量表
三、筹资活劢产生的现金流量 CASH FLOWS FROM FINANCING ACTIVITIES 吸收投资所收到的现金 Cash received from capital contribution
PART 01
中英文现金流量表——正表 中英文现金流量表
二、投资活劢产生的现金流量 CASH FLOWS FROM INVESTING ACTIVITIES 收回投资所收到的现金 取得投资收益所收到的现金 处置固定资产、无形资产和 其他长期资产收回现金净额 购建固定资产、无形资产和 其他长期资产所支付的现金 投资所支付的现金 投资活动产生的 现金流量净额 Cash received from disposal of investments Cash received from returns on investments
销售商品、提供劳务 收到的现金
收到的税费返还 购买商品、接受劳务 支付的现金
Cash received from sale of goods or rendering of services
Refund of tax and levies Cash paid for goods and services
现金流量表-中英文对照版-单体
2019年度 2019
单位：人民币元 Unit: RMB yuan 2018年度 2018
法定代表人： Legal Representative:
主管会计工作负责人： Chief Accounห้องสมุดไป่ตู้ant:
会计机构负责人： Head of Accounting Department:
第 2 页，共 2 页
2019年度 2019
第 1 页，共 2 页
单位：人民币元 Unit: RMB yuan 2018年度 2018
母公司现金流量表 COMPANY STATEMENT OF CASH FLOWS
2019年1-12月 For the year ended 31 December 2019
编制单位: 【】股份有限公司 Prepared by: 【】Co., Ltd.
项目 Item 偿还债务支付的现金 Repayments for debts 分配股利、利润或偿付利息支付的现金 Cash payments for distribution of dividends or profit and interest expenses 支付其他与筹资活动有关的现金 Cash payments relating to other financing activities 筹资活动现金流出小计 Subtotal of cash outflows 筹资活动产生的现金流量净额 Net cash flows from financing activities 四、汇率变动对现金及现金等价物的影响 4. EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS 五、现金及现金等价物净增加额 5. NET INCREASE IN CASH AND CASH EQUIVALENTS 加：期初现金及现金等价物余额 Add: Cash and cash equivalents at beginning of year 六、期末现金及现金等价物余额 6. CASH AND CASH EQUIVALENTS AT END OF YEAR
基础知识——现金流量表中英文对照
基础知识——现金流量表中英文对照基础知识——现金流量表中英文对照现金流量表中英文对照一、经营活动产生的现金流量1. Cash Flow from Operating Activities销售商品、提供劳务收到的现金Cash from selling commodities or offering labor收到的税费返还Refund of tax and fee received收到的其它与经营活动有关的现金Other cash received related to operating activities现金流入小计Cash InflowSubtotal购买商品、接受劳务支付的现金Cash paid for commodities or labor支付给职工以及为职工支付的现金Cash paid to and for employees支付的各项税费Taxes and fees paid支付的其它与经营活动有关的现金Other cash paid related to operating activities现金流出小计Cash OutflowSubtotal经营活动产生的现金流量净额Cash flow generated from operating activitiesNet Amount二、投资活动产生的现金流量2. Cash Flow from Investing Activities收回投资所收到的现金Cash from investment withdrawal取得投资收益所收到的现金Cash from investment income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Net cash from disposing fixed assets，intangible assets and other long-term ass收到的其它与投资活动有关的现金Other cash received related to investing activities现金流入小计Cash InflowSubtotal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 for buying fixed assets，intangible assets and other long-term investm投资所支付的现金Cash paid for investment支付的其他与投资活动有关的现金Other cash paid related to investing activities现金流出小计Cash OutflowSubtotal投资活动产生的现金流量净额Cash flow generated from investing activitiesNet Amount三、筹资活动产生的现金流量3. Cash Flow from Financing Activities吸收投资所收到的现金Cash received from accepting investment借款所收到的现金Borrowings收到的其它与筹资活动有关的现金Other cash received related to financing activities现金流入小计Cash InflowSubtotal偿还债务所支付的现金Cash paid for debt分配股利、利润或偿付利息所支付的现金Cash paid for dividend ，profit or interest支付的其它与筹资活动有关的现金Other cash paid related to financing activities现金流出小计Cash OutflowSubtotal筹资活动产生的现金流量净额Cash flow from financing activitiesNet Amount四、汇率变动对现金的影响4. Foreign Currency Translation Gains（Losses）五、现金及现金等价物净增加额5. Net Increase Of Cash and Cash Equivalents补充资料：Supplementary Schedule：现金流量附表项目Indirect Method1、将净利润调节为经营活动现金流量1. Convert net profit to cash flow from operating activities 净利润Net profit计提的资产减值准备Provision for asset losses固定资产折旧Depreciation for fixed assets无形资产摊销Amortization of intangible assets长期待摊费用摊销Amortization of long-term deferred expenses待摊费用减少Decrease of deferred expenses预提费用增加Increase of accrued expenses处理固定资产、无形资产和其他长期资产的损失loss of disposing fixed assets，intangible assets and other long-term assets固定资产报废损失Scrap loss of fixed assets财务费用Financial expenses投资损失Investment losses递延税款贷项Deferred tax liabilities存货的减少Decrease of inventory经营性应收项目的减少Decrease of operation receivables经营性应付项目的增加Increase of operation payables其他Others经营活动产生的现金流量净额Net cash from operating activities2、不涉及现金收支的投资和筹资活动2. Investing and financing activities not involved in cash债务转为资本Debt converted to capital一年内到期的可转换公司债券Convertible bond maturity within one year融资租入固定资产Leasehold improvements3、现金及现金等价物净增加情况3. Net increase of cash and cash equivalents 现金的期末余额Cash ending bal.减：现金的期初余额Less：cash beginning bal.加：现金等价物的期末余额Plus：cash equivalents' ending bal.减：现金等价物的期初余额Less：cash equivalents' beginning bal.现金及现金等价物的净增加额Net increase of cash and cash equivalents 【。
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现金流量表项目中英
文对照
现金流量表中文项目現金流量表英文項目
合并现金流量表Consolidated Statements of Cash Flows
现金流量表Statements of Cash Flows
营业活动之现金流量：Cash flows from operating activities:
本期净利(净损) Net income (loss)
调整项目：Adjustments to reconcile net income (loss) to net cash provided by
operating activities:
递延所得税Deferred income tax expense (benefit)
联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliate accounts
折旧费用Depreciation
各项摊提Amortization
备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts
备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts
存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss
权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net
采权益法之现金股利Cash dividends from investee's company under equity method
应付利息补偿金Accrued premiums
汇率变动影响数Foreign exchange adjustments
已实现销货损失(利益) Realized gain (loss) from sale
未实现销货损失(利益) Unrealized gain (loss) from sale
短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term
investments
已实现投资损失(利益)净额Realized investment losses, net
出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net
出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net
出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment, net
报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable
应收票据减少(增加) Decrease (increase) in notes receivable
其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable
催收款减少(增加) Decrease (increase) in uncollectible receivable
存货减少(增加) Decrease (increase) in inventories
预付款项减少(增加) Decrease (increase) in prepaid accounts
其它流动资产减少(增加) Decrease (increase) in other current assets
应付帐款增加(减少) Increase (decrease) in accounts payable
应付票据增加(减少) Increase (decrease) in notes payable
其它应付帐款、票据增加(减少) Increase(decrease) in other accounts、 notes payable
应付所得税增加(减少) Increase (decrease) in income tax payable
应付费用增加(减少) Increase (decrease) in accrued expenses
递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net
应计退休金负债增加(减少) Increase (decrease) in pension liabilities
其它流动负债增加(减少) Increase (decrease) in other current liabilities
其它Others
营业活动之净现金流入(流出) Cash provided by (used in) operating activities
投资活动之现金流量：Cash flows from investing activities:
处分(出售)固定资产价款Proceeds from sale of property, plant and equipment
固定资产保险理赔款Proceeds from insurance compensation for property, plant and
equipment
处分(出售)闲置资产价款Proceeds from disposal of idle assets
增购固定资产Additions to property, plant and equipment
取得短期投资Acquisition of short-term investments
取得长期投资Acquisition of long-term investments
处分(出售)短期投资价款Sale of short-term investments
处分(出售)长期投资价款Sale of long-term investments
收回长期投资价款Repayment of long-term investments
质押定存单净减少(增加) Decrease (increase) in pledged time deposits
递延费用净减少(增加) Decrease (increase) in deferred expenses
合并产生之现金流入Cash received through merger
受限制资产净减少(增加) Decrease (increase) in restricted assets
存出保证金净减少(增加) Decrease (increase) in refundable deposits
其它资产净减少(增加) Decrease (increase) in other assets
其它Others
投资活动之净现金流入(流出) Cash provided by (used in) investing activities
融资活动之现金流量：Cash flows from financing activities:
短期借款增加(减少) Increase (decrease) in short-term loans
应付短期票券增加(减少) Increase (decrease) in commercial paper payable
长期借款增加(减少) Increase (decrease) in long-term loans
应付公司债增加(减少) Increase (decrease) in bonds payable
现金增资Issuance of common stock for cash
支付董监事酬劳Directors’ remuneration
发放员工红利Employees’ bonuses
支付现金股利Cash dividends paid
库藏股减少(增加) Decrease (increase) in treasury stock
其它Others
融资活动之净现金流入(流出)：Cash provided by (used in) financing activities
汇率变动现金影响数Effects of exchange rate change on cash
Net increase (decrease) in cash and cash equivalents
本期现金及约当现金净增加(减
少)数
期初现金及约当现金余额Cash and cash equivalents at beginning of year
期末现金及约当现金余额Cash and cash equivalents at end of year
本期支付之现金Cash paid during the period for: 支付利息(不含利息资本化) Interest
支付所得税Income taxes
其它Others。