现金流量表中英文版
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
完整英文版资产负债表、利润表及现金流量表【中英对照】
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,intangible 23)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 in Cash 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 Operating Activities62)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现金流量表的现金流量声明拟制人：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.investing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。
英文版财务报表
一年内到期的可转换公司债券 matured convertible bonds within a year 融资租入固定资产 fixed assets under finacing leasing 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 the 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 beginning of the period 减：现金的期初余额 less:cash equivalents at the beginning of the period 现金及现金等价物净增加额 net increase in cash and net profit 加：计提的资产减值准备 add:assets shrink provision 固定资产折旧 depreciation of 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 待摊费用的减少（减：增加） decrease in prepaid and deferred expenses(less:increase) 预提费用的增加（减：减少) increase in accrued expenses(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,intanglble assets and other long-term assets(less:gains) 固定资产报废损失 losses on scrapping of fixed assets 财务费用 financial expenses 投资损失（减：收益） income on investment(less:losses) 递延税款贷项（减：借项） deferred tax credit(less:debit) 存货的减少（减：增加） decrease in inventories(less:increase) 经营性应收项目的减少（减：增加） decrease in operating receivables (less:increase) 经营性应付项目的增加（减：减少） increase in operating payables(less: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 liabilities to be transfer captial 第 3 页，共 4 页
沃尔玛-现金流量表(2013)中英文对照版
ConsolidatedStatementsofCashF l owsFiscalYearsEnded January31, (Amountsin millions) 2013 2012 2011Cashflowsfromoperating activities:经营活动产生的现金流量:Consolidatednet income合并净收入Lossfromdiscontinuedoperations,netofincome tax es来自终止经营业务收入（亏损）的除去所得税$17,756—$16,387 $16,99367 (1,034)Incomefromcontinuingoperations营业收益Adjustmentstoreconcileincomefromcontinuingoperationstonet cash将经营活动提供的净收入调整为净现金providedbyoperating ac tivities:经营活动的现金流量Depreciationand amortization折旧及摊销Deferredincome tax es递延所得税Otheroperating ac tivities其他经营活动Changes incertainassetsandliabilities,netofeffectsofacquisitions: 经营性资产和负债（扣除并购的影响）变更Receivables, net应收账款净额Inventories Accounts 存货payable Accrued liabilities应计债务Accrued income tax es应付所得税17,7568,501(133)527(614)(2,759)1,06127198116,454 15,9598,130 7,6411,050 651398 1,087(796) (733)(3,727) (3,205)2,687 2,676(935) (280)994 (153)Netcashprovidedbyoperating ac tivities经营活动产生的净现金流入Cashflowsfrominvesting activities:投资活动产生的现金流量Paymentsforpropertyand equipment固定资产支出Proceedsfromthedisposalofpropertyand equipment 固定资产清理Investmentsandbusinessacquisitions,netofcashacquir ed Otherinvesting投资和企业并购，净现金收购其他投资Ac tivities活动25,591(12,898)532(316)7124,255 23,643(13,510) (12,699)580 489(3,548) (202)(131) 219Netcashusedininvesting ac tivities投资活动产生的现金流量净额Cashflowsfromfinancingactivities:Net筹资活动产生的现金流量changeinshort-termbor r o wings P r oceeds fromissuanceoflong-term发行长期和短期债券现金流入debt Paymentsoflong-term debt收回的长期借款Dividends paid应付利息PurchaseofCompany stock赎回公司股票Otherfinancing ac tivities其他融资活动(12,611)2,754211(1,478)(5,361)(7,600)(498)(16,609) (12,193)3,019 5035,050 11,396(4,584) (4,080)(5,048) (4,437)(6,298) (14,776)(597) (634)Netcashusedinfinancing ac tivities筹资活动产生的现金流量净额Effectofexchangeratesoncashandcash equivalents现金及现金等价物的影响(11,972)223(8,458) (12,028)(33) 66Netincrease(decrease)incashandcash equivalents净增加（减少）的现金和现金等价物Cashandcashequivalentsatbeginningof year年初的现金及现金等值项目1,2316,550(845) (512)7,395 7,907Cashandcashequivalentsatendof year年末的现金及现金等值项目$ 7,781$ 6,550 $ 7,395Supplemental disclosure of cashflow information:现金流量信息补充披露Incometaxes paid支付的所得税Interest paid利息收入$ 7,3042,262$ 5,899 $ 6,9842,346 2,163Seeaccompanying no tes.。
四大财务报表中英文对照
四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。
这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。
下面将为您详细介绍这四大财务报表的中英文对照。
一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。
资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。
二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。
损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。
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
现金流量表项目中英文对照
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 ofprovision 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 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。
现金流量表英文术语的名称
现金流量表英文术语的名称现金流量表的英文术语包括：
1. Cash Flow Statement，现金流量表的正式英文名称。
2. Operating Activities，经营活动，指现金流量表中涉及公司日常经营活动产生的现金流量。
3. Investing Activities，投资活动，指现金流量表中涉及公司投资产生的现金流量，例如购买固定资产或投资证券等。
4. Financing Activities，筹资活动，指现金流量表中涉及公司融资活动产生的现金流量，例如发行债券、偿还债务或支付股利等。
5. Net Cash Flow，净现金流量，指特定时期内现金流入和现金流出的差额。
6. Cash and Cash Equivalents，现金及现金等价物，指公司可随时用于支付的现金资产。
7. Free Cash Flow，自由现金流，指公司可用于投资、扩张或分配股利的净现金流量。
8. Cash Flow from Operations，经营活动产生的现金流量，是现金流量表中的一个重要部分，反映了公司经营活动的现金收支情况。
以上是现金流量表中常见的英文术语名称，这些术语在财务报表中起着重要的作用，帮助人们了解公司的现金流动情况。
现金流量表中英文版
Cash Flow Statement（现金流量表 Period:（日期）
Item（项目） Ⅰ Cash flows from operating activities:（一、经营活动产生的现金流量）
Cash received from the sale of goods or rendering of services（销售商品、提供劳务收到的现金） Refunds of taxes（收到的税费返还） Other cash receipts relating to operating activities（收到的其他与经营活动有关的现金） Sub-total of cash inflows（现金流入小计） Cash paid for goods and services（购买商品、接受劳务支付的现金） Cash paid to and on behalf of employees（支付给职工以及为职工支付的现金） Payments of all types of taxes（支付的各项税费） Other cash payments relating to operating activities（支付的其他与经营活动有关的现金） Sub-total of cash outflows（现金流出小计） Net cash flows from operating activities（经营活动产生的现金流量净额） Ⅱ Cash flows from investing activities:（投资活动产生的现金流量） Cash received from return of the investments（收回投资所收到的现金） Cash received from return on investment（取得投资收益所收到的现金） Net cash received from the sale of fixed assets intangible assets and other long-term assets（处置固定资产、无形资产和其他长期资产所收回 Other cash receipts relating activities（收到的其他与投资活动有关的现金）
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。
现金流量表--中英文对照
XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
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
现金流量表相关知识英文版)
direct method
The direct method shows each major class of gross cash receipts and gross cash payments. The operating cash flows section of the statement of cash flows under the direct method would appear something like this:
Cash receipts from customers
xx,xxx
Cash paid to suppliers
xx,xxx
Cash paid to employees
xx,xxx
Cash paid for other operating expenses xx,xxx
Interest paid
Chapter 7 Statement of Cash flows
IAS 7
1
1. Main definitions:
Cash and cash equivalents comprise cash on hand and demand deposits, together with short-term, highly liquid investments that are readily convertible to a known amount of cash, and that are subject to an insignificant risk of changes in value.
disposal of long-term assets and other investments not included in 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。
现金流量表项目中英文对照
Consolidated Statements of Cash Flows Statements of Cash Flows Cash flows from operating activities: Net income (loss) Adjustments to reconcile net income (loss) to net cash provided by operating activities: Deferred income tax expense (benefit) Realized (unrealized) gain from inter-affiliate accounts Depreciation Amortization Allowance (reversal) for doubtful accounts Allowance (reversal) for sales returns and discounts Allowance for inventory valuation and obsolescence loss Equity in loss (gain) of affiliates, net Cash dividends from investee's company under equity method Accrued premiums Foreign exchange adjustments Realized gain (loss) from sale Unrealized gain (loss) from sale Provision for loss (reversal of provision for loss) on short-term investments Realized investment losses, net Loss (gain) on disposal of short-term investments, net Loss (gain) on disposal of long-term investments, net Loss (gain) on disposal of property, plant and equipment, net Loss (gain) on abandonment of property, plant and equipment, net Decrease (increase) in accounts receivable Decrease (increase) in notes receivable Decrease(increase) in other accounts 、notes receivable Decrease (increase) in uncollectible receivable Decrease (increase) in inventories Decrease (increase) in prepaid accounts Decrease (increase) in other current assets Increase (decrease) in accounts payable Increase (decrease) in notes payable Increase(decrease) in other accounts notes payable Increase (decrease) in income tax payable Increase (decrease) in accrued expensesIncrease (decrease) in deferred pension cost, net 现金流量表中文工程合并现金流量表现金流量表营业活动之现金流量： 本期净利〔净损〕 调整工程：递延所得税联属公司间未〔已〕实现利益净额 折旧费用各项摊提备抵呆帐提列〔回转〕备抵销货退回折扣提列〔回转〕 存货跌价及呆滞损失权益法认列投资损失〔利益〕净额 采权益法之现金股利应付利息补偿金汇率变动影响数已实现销货损失〔利益〕 未实现销货损失〔利益〕 短期投资跌价损失提列〔回转〕已实现投资损失〔利益〕净额 出售短期投资损失〔利益〕净额 出售长期投资损失〔利益〕净额 出售固定资产损失〔利益〕净额 报废固定资产损失〔利益〕净额 应收帐款减少〔增加〕 应收票据减少〔增加〕 其它应收帐款、票据减少〔增加〕 催收款减少〔增加〕存货减少〔增加〕预付款项减少〔增加〕其它流动资产减少〔增加〕 应付帐款增加〔减少〕 应付票据增加〔减少〕其它应付帐款、票据增加〔减少〕 应付所得税增加〔减少〕 应付费用增加〔减少〕 递延退休金本钱增加〔减少〕 现金流量表英文工程Increase (decrease) in pension liabilities Increase (decrease) in other current liabilities Others Cash provided by (used in) operating activities Cash flows from investing activities: Proceeds from sale of property, plant and equipment Proceeds from insurance compensation for property, plant and equipment Proceeds from disposal of idle assets Additions to property, plant and equipment Acquisition of short-term investments Acquisition of long-term investments Sale of short-term investments Sale of long-term investments Repayment of long-term investments Decrease (increase) in pledged time deposits Decrease (increase) in deferred expenses Cash received through merger Decrease (increase) in restricted assets Decrease (increase) in refundable deposits Decrease (increase) in other assets Others Cash provided by (used in) investing activities Cash flows from financing activities: Increase (decrease) in short-term loans Increase (decrease) in commercial paper payable Increase (decrease) in long-term loans Increase (decrease) in bonds payable Issuance of common stock for cash Directors' remuneration Employees' bonuses Cash dividends paid Decrease (increase) in treasury stock Others Cash provided by (used in) financing activities Effects of exchange rate change on cash Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Cash paid during the period for:应计退休金负债增加〔减少〕 其它流动负债增加〔减少〕其它营业活动之净现金流入〔流出〕 投资活动之现金流量：处分〔出售〕固定资产价款固定资产保险理赔款处分〔出售〕闲置资产价款增购固定资产取得短期投资取得长期投资处分〔出售〕短期投资价款处分〔出售〕长期投资价款收回长期投资价款质押定存单净减少〔增加〕递延费用净减少〔增加〕合并产生之现金流入受限制资产净减少〔增加〕存出保证金净减少〔增加〕其它资产净减少〔增加〕其它投资活动之净现金流入〔流出〕 融资活动之现金流量：短期借款增加〔减少〕应付短期票券增加〔减少〕长期借款增加〔减少〕应付公司债增加〔减少〕现金增资支付董监事酬劳发放员工红利支付现金股利库藏股减少〔增加〕其它融资活动之净现金流入〔流出〕: 汇率变动现金影响数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期末现金及约当现金余额支付利息〔不含利息资本化〕支付所得税其它Interest Income taxes Others。
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
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
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35
1.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 55
2.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 60
61
62
3.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。