现金流量表_模板(中英对照)
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完整英文版资产负债表、利润表及现金流量表资产负债表 Balance Sheet项目 ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货Inventories其中：原材料 Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计Total long-term investment固定资产原价 Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目 ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费 Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计 Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金 public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve inCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents国际土木建筑工程承包合同鉴于……双方达成协议如下：第一章定义与解释第一条定义本合同（按下文所定义的）中的下列词和用语，除文中另有要求者外，应具有本条所赋予的含义：1.1 雇主是指本合同所指明的当事人以及取得此当事人资格的合法继承人，但除非承包商同意，不包括此当事人的任何受让人，本合同中的雇主为……（填入名称）。
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 providedby 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-terminvestments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 andequipment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本期现金及约当现金净增加(减少)数Net increase (decrease) in cash and cash equivalents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。
现金流量表(中英文对照表)
BOY 年初数
EOP 期末数
Other liabilities 其他负债 Long-term loans 长期借款 [G] Profit payable 应付利润 Total other liabilities 其它负债合计 Total liabilities 负债合计 -
Paid-up capital 实收资本 Capital fund 资本公积 Surplus fund 盈余公积 Undivided profits 未分配利润 Total owners'equity 所有者权益合计 Total liabilities + Owners' Equity负债 负债 及所有者权益总计 [F]
Balance Sheet 资产负债表
XXXXX有限公司 XXXXX有限公司
Current ratio 流动比率 [A/B] Quick ratio 速动比率 [(A-C)/B] Cash ratio 现金比率 现金比率[D/B] Stated in RMB 以人民币计
ASSETS 资产
Current assets 流动资产 Cash and bank 货币资金 [D] Short-term investments 短期投资 Accounts receivable 应收帐款[I] Accounts prepaid 预付账款 Other receivable 其他应收款 Inventories 存货 [C] Prepaid expenses 待摊费用 Total current assets 流动资产合计 流动资产合计[A]
-
Ending 31th Jul. 2010
至2010年07月31日止 年 月 日止
Working capital 营运资本 [A-B] Debt-to-equity ratio 产权比率 [(G+H)/F] Debt ratio 负债率 负债率[(G+H)/E]
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
现金流量表中英文模板
净增加额
AND CASH EOUI Information
1、将净利润调节为经 营活动的现金流量
RECONCILIATION OF NET PROFIT TO CASH FLOWS FROM OPERATING ACTIVITIES
净利润
Net profit
待摊费用的减少
Decreases in prepaid
（减：增加）
expenses (or deduct: increase)
预提费用的增加
Increase in accrued expenses
（减：减少）
(or deduct: decrease)
处置固定资产、无形资 产和其他资产的损失 （减：收益）
加：计提的资产减值 add：Provision for
准备
impairment losses of assets
固定资产折旧
Depreciation of fixed assets
无形资产摊销
Amortisation of intangible assets
长期待摊费用摊销
Amortisation of long term prepaid expenses
现金流出小计
Sub-total of cash outflows
投资活动产生的现金流量净额
Net cash flows from investing activities
现金流量表
本年累计数 CURRENT YEAR CUMULATIVE
项目
ITEMS
三、筹资活动产生的现 Cash Flows from Financing
Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)
现金流量表中英文版
现金流量表中英文版现金流量表（非金融类）CASH FLOW ST ATEMEN T(Travel enterprise)会外年通03表编制单位：Name o f 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 fro m sale of goods or rendering of services 2收到的税费返还Refund o f 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 o f 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 fro m 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 fro m disposal of investments 13取得投资收益所收到的现金Cash received fro m 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 fro m 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 fro m 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 repay ments of amounts borrowed 28分配股利、利润和偿付利息所支付的现金Cash pay ments 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 fro m 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 EQUIV ALENTS 34（续表）现金流量表（非金融类）CASH FLOW ST ATEMEN T(Travel enterprise)会外年通03表编制单位：Name o f 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 fro m 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 fi xed assets 41无形资产摊销A mortisation of intangible assets 42长期待摊费用摊销A mortisation 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 fro m 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 fro m 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 o f 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文- 汉语汉字编辑词条文，wen，从玄从爻。
【表格】现金流量表_模板中英对照
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旧折产资定固
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他其
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现金流量表中英文对照样表
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
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
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
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
二、投资活动产生的现金流量：
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:
现金流量表中英文版
现金流量表中英文版现金流量表（非金融类）CASH FLOW ST ATEMEN T(Travel enterprise)会外年通03表编制单位：Name o f 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 fro m sale of goods or rendering of services 2收到的税费返还Refund o f 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 o f 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 fro m 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 fro m disposal of investments 13取得投资收益所收到的现金Cash received fro m 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 fro m 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 fro m 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 repay ments of amounts borrowed 28分配股利、利润和偿付利息所支付的现金Cash pay ments 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 fro m 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 EQUIV ALENTS 34（续表）现金流量表（非金融类）CASH FLOW ST ATEMEN T(Travel enterprise)会外年通03表编制单位：Name o f 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 fro m 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 fi xed assets 41无形资产摊销A mortisation of intangible assets 42长期待摊费用摊销A mortisation 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 fro m 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 fro m 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 o f 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下面是诗情画意的句子欣赏，不需要的朋友可以编辑删除！！谢谢1. 染火枫林，琼壶歌月，长歌倚楼。
会计三大表中英对照版
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 (ordeduct: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 CashEquivalents76 ）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 equivalentsSH FLOW STATEMENT）。
现金流量表中英文
4,500,713.17 4,763,478.57
-262,765.40
现金流量表
CASH FLOWS STATEMENT 2008 YEAR 編制單位：XXX
NAME OF ENTERPRISE：XXX
單位
行次 Line No.
： 元
金额 AMOUNT
CURRENCY：RMB YUAN
项 目 ITEMS 一、经营活动产生的现金流量Cash flows from operating activities: 销售商品、提供劳务收到的现金Cash received from sales of goods or rending of services 收到的税费返还Refund of tax and levy 收到的其他与经营活动有关的现金Other cash received relating to operating activities 现金流入小计 Sub-total of cash inflows 购买商品、接受劳务支付的现金Cash paid for goods and services 支付给职工预计为职工支付的现金Cash paid to and behalf of employees 支付的各项税费Cash paid to taxes and expenses 支付的其他与经营活动有关的现金Other cash paid relating to operating activities 现金流出小计Sub-total of cash outflows 经营活动产生的先进流量净额Net cash flows from operating activities 二、投资活动产生的现金流量： Cash flows from investing activities 收回投资所收到的现金Cash received from return of investment 取得投资收益所收到的现金Cash received from investments 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 Net cash received from disposal of fixed assets,intangible assets and other long-term assets 收到的其他与经营活动有关的现金Other cash received relating to operating activities 现金流入小计 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 Cash paid to acquire fixed assets,intangible assets and other long-term assents 投资所支付的现金Cash paid for investments 支付的其他与经营活动有关的现金Other cash paid relating to operating activities 现金流出小计Sub-total of cash outflows 投资活动产生的现金流量净额Net cash flows from investing activities 三、筹资活动产生的现金流量Cash flows from financing activities 吸收投资所收到的现金Cash received from investors 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 Sub-total of cash inflows 偿还债务所支付的现金Cash repayments of amount borrowed 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
现金流量表中英文--模版
63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84
待摊费用减少(减：增加) Decrease of deffered expenses (Less: addition) 预提费用增加(减：增加) Addition of accued expense (Less: decrease) 处置固定资产、无形资产和其他长期资产的损失(减：收益) Losses on disposal of fixed assets,intangible assets and other long-term assets(or deduct: gain) 固定资产报废损失 Losses on scrapping of fixed assets 财务费用 Finance Expense 投资损失（减：收益）Losses arsing from investment(or deduct :gain) 递延税款贷项（减：借項） Deferred tax credit(or deduct:debit) 存货的减少（减：增加） Decrease in inventories (or deduct:increase) 经营性应收项目的减少（减：增加）Decrease in operating receivables(or deduct:increase) 经营性应收项目的增加（减：减少）Increase in operating receivables(or deduct:decrease) 其他 Others 经营活动产生的现金流量净额 Net cash flows from operating activities 2.不涉及现金收支的投资和筹资活动： Investing and financing activities that do not involve in cash receipts and payments 债务转为资本 Debts transfer to capital 一年内到期的可转换公司债券One year due convertible bonds 融资租入固定资产Financing rent to the fixed asset 3.现金及现金等价物净增加情况：Net increase in cash and cash equivalents 现金的期末余额 Cash at the end of period 减：现金的期初余额 Less: cash at the beginning of the period 加：现金等价物的期末余额 Plus: cash equivalents at the end of the period 减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period 现金及现金等价物净增加值 Net increase in cash and cash equivalents
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。
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。
中英文对照现金流量表完整
中英文对照现金流量表(可以直接使用，可编辑实用优秀文档，欢迎下载）拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.投资活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物一、确定主表的“经营活动产生的现金流量净额”1、销售商品、提供劳务收到的现金＝利润表中主营业务收入×（1＋17%）＋利润表中其他业务收入＋（应收票据期初余额－应收票据期末余额）＋（应收账款期初余额－应收账款期末余额）＋（预收账款期末余额－预收账款期初余额）－计提的应收账款坏账准备期末余额2、收到的税费返还＝（应收补贴款期初余额－应收补贴款期末余额）＋补贴收入＋所得税本期贷方发生额累计数3．收到的其他与经营活动有关的现金＝营业外收入相关明细本期贷方发生额＋其他业务收入相关明细本期贷方发生额＋其他应收款相关明细本期贷方发生额＋其他应付款相关明细本期贷方发生额＋银行存款利息收入（公式一）具体操作中，由于是根据两大主表和部分明细账簿编制现金流量表，数据很难精确，该项目留到最后倒挤填列，计算公式是：收到的其他与经营活动有关的现金（公式二）＝补充资料中“经营活动产生的现金流量净额”－{（1+2）－(4+5+6+7) }公式二倒挤产生的数据，与公式一计算的结果悬殊不会太大。
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
现金流量表中英文(cash flow statement)
22 23
Cash received from investment Net cash received from disposal of fixed assets,intangible assets and 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 other long-term assets. Other cash recived relating to 收到的其他与投资活动有关的现金 operating activities 现金流入小计 Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets and other 购建固定资产、无形资产和其他长期资产所支付的现金 long-term assets. 投资所支付的现金 支付的其他与投资活动有关的现金 现金流出小计 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： 吸收投资所收到的现金 取得借款所收到的现金 收到的其他与筹资活动有关的现金 现金流入小计 偿还债务所支付的现金 Cash paid for investments Other cash paid relating to operating activities Sub-total of cash outflow Net cash flows from investing activities 3.Cash flows from financing activities Cash received from investors Cash from borrowings Other cash received relating to financing activities Sub-total of cash inflows
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Convertible bond maturity within one year
一年内到期的可转换公司债券
III. Cash Flow from Financing Activities
三、筹资活动产生的现金流量：
Leasehold improvements
融资租入固定资产
Cash Flows Statement
现: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
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
Decrease of inventory (Less: increase)
存货的减少（减：增加）
Other cash received related to investing activities
收到的其他与投资活动有关的现金
Decrease of operation receivables (Less: increase)
Other cash received related to financing activities
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
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
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
收回投资所收到的现金
Investment losses (Less: profit)
投资损失（减：受益）
Cash from investment income
取得投资收益所收到的现金
Deferred taxcredits (Less: Debits)
递延税款贷项（减：借项）
Net cash from disposing fixed assets, intangible assets and other long-term assets
待摊费用减少（减：增加）
Other cash paid related to operating activities
支付的其他与经营活动有关的现金
Increase of accrued expenses (Less: decrease)
预提费用增加（减：减少）
Cash Outflow Subtotal
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
加：现金等价物的期末余额
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
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:
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
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 from operating activities
经营活动产生的现金流量净额
Other cash paid related to investing activities
一、经营活动产生的现金流量：
Supplementary Schedule
补充资料
Cash from selling commodities or offering labor
销售商品、提供劳务收到的现金
1.Convert net profit to cash flow from operating activities:
Net increase of cash and cash equivalents
现金及现金等价物净增加额
Other cash paid related to financing activities
支付的其他与筹资活动有关的现金
Cash Outflow Subtotal
现金流出小计
Cash flow from financing activities Net Amount
支付的其他与投资活动有关的现金
2.Investing and financing activities not involved in cash
2.不涉及现金收支的投资和筹资活动
Cash Outflow Subtotal
现金流出小计
Debt converted to capital
债务转为资本
Cash flow generated from investing activities Net Amount
经营性应收项目的减少（减：增加）
Cash Inflow Subtotal
现金流入小计
Increase of operation payables (Less: decrease)
经营性应付项目的增加（减：减少）
Cash paid for buying fixed assets, intangible assets and other long-term assets
将净利润调节为经营活动现金流量：
Refund of tax and fee received
收到的税费返还
Net profit
净利润
Other cash received related to operating activities
收到的其他与经营活动有关的现金
Add: Provision for asset losses
无形资产摊销
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)