万武洋-一个基层翻译
翻译需要了解的基本财务知识和术语（4）
现金流量表（Statement of Cash Flows）
项 目 Items 一、经营活动产生的现金： Cash generated in operating activities 销售商品、提供劳务收到的现金 Cash received from sales of commodities and rendering of service 收到的租金 Rental received 收到的税费返还 Tax refund received 收到的其他与经营活动有关的现金 Cash received from other operation related activities 经营活动现金流入小计 Subtotal for cash inflow generated from operating activities 购买商品、接受劳务支付的现金 Cash paid due to purchase of commodities and receipt of service 支付给职工以及为职工支付的现金 cash paid to and paid for employees 支付的各项税费 various taxes paid 支付的其他与经营活动有关的现金 cash paid for activities related to operation 经营活动现金流出小计 Subtotal for operating cash outflow 经营活动产生的现金流量净额 net amount of cash flow generated in operating activities 二、投资活动产生的现金流量： Cash flow generated from investment activities 收回投资所收到的现金 Cash received from recovery of investment 取得投资收益所收到的现金 Cash received from investment return 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 amount of cash resulted from disposal of fixed assets, intangible assets and other long term assets 收到的其他与投资活动有关的现金 Receiving cash related to other investment activities 投资活动现金流入小计 subtotal for cash inflow from investment activities 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 purchasing and constructing fixed assets, intangible assets and other long term assets 投资所支付的现金 cash paid for investment 取得子公司及其他营业单位支付的现金净额 Net cash amount paid for acquiring subsidiaries and other business units 支付的其他与投资活动有关的现金 Cash paid for activities related to investment 现金流出小计 subtotal for cash outflow of investment activities 投资活动产生的现金流量净额 net cash amount generated from investment activities 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 absorption of investment 借款所收到的现金 cash received from borrowing 收到的其他与筹资活动有关的现金 cash received from other financing activities 筹资活动现金流入小计 subtotal for cash inflow from financing activities 偿还债务所支付的现金 cash paid for debts 分配股利、利润或偿付利息所支付的现金 cash paid in distribution of dividends, profits or interest payment 支付的其他与筹资活动有关的现金 cash paid for activities related to financing 筹资活动现金流出小计 subtotal for cash outflow from financing activities 筹资活动产生的现金流量净额 net cash amount generated from financing activities
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发布时间: 09:20AM Aug 04, 2010
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