基礎(chǔ)知識(shí)——現(xiàn)金流量表中英文對(duì)照

1、根底知識(shí)一一現(xiàn)金流量表中英文對(duì)照現(xiàn)金流量表中英文對(duì)照一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量1. CashFlowfromOperatingActivities銷(xiāo)售商品、提供勞務(wù)收到的現(xiàn)金Cashfromsellingcommoditiesorofferinglabor收到的稅費(fèi)返還Refundoftaxandfeereceived收到的其它與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Othercashreceivedrelatedtooperatingactivities現(xiàn)金流入小計(jì)CashInflowSubtotal購(gòu)置商品、接受勞務(wù)支付的現(xiàn)金Cashpaidforcommoditiesorlabor支付給職工以及為職工支付的

2、現(xiàn)金Cashpaidtoandforemployees支付的各項(xiàng)稅費(fèi)Taxesandfeespaid支付的其它與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Othercashpaidrelatedtooperatingactivities現(xiàn)金流出小計(jì)CashOutflowSubtotal經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~CashflowgeneratedfromoperatingactivitiesNetAmount二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量2. CashFlowfromInvestingActivities收回投資所收到的現(xiàn)金Cashfrominvestmentwithdrawal取得投資收益所收到的現(xiàn)金處置固定資產(chǎn)、無(wú)形資

3、產(chǎn)和其他長(zhǎng)期資產(chǎn)所收回的現(xiàn)金凈額Netcashfromdisposingfixedassets,intangibleassetsandotherlong-termass收到的其它與投資活動(dòng)有關(guān)的現(xiàn)金Othercashreceivedrelatedtoinvestingactivities現(xiàn)金流入小計(jì)CashInflowSubtotal購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金Cashpaidforbuyingfixedassets,intangibleassetsandotherlong-terminvestm投資所支付的現(xiàn)金Cashpaidforinvestment支付的其他與投資活動(dòng)

4、有關(guān)的現(xiàn)金Othercashpaidrelatedtoinvestingactivities現(xiàn)金流出小計(jì)CashOutflowSubtotal投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~CashflowgeneratedfrominvestingactivitiesNetAmount三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量3. CashFlowfromFinancingActivities吸收投資所收到的現(xiàn)金Cashreceivedfromacceptinginvestment借款所收到的現(xiàn)金B(yǎng)orrowings收到的其它與籌資活動(dòng)有關(guān)的現(xiàn)金Othercashreceivedrelatedtofinancingactivit

5、ies現(xiàn)金流入小計(jì)CashInflowSubtotal歸還債務(wù)所支付的現(xiàn)金Cashpaidfordebt分配股利、利潤(rùn)或償付利息所支付的現(xiàn)金Cashpaidfordividend,profitorinterest支付的其它與籌資活動(dòng)有關(guān)的現(xiàn)金Othercashpaidrelatedtofinancingactivities現(xiàn)金流出小計(jì)CashOutflowSubtotal籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~CashflowfromfinancingactivitiesNetAmount四、匯率變動(dòng)對(duì)現(xiàn)金的影響4. ForeignCurrencyTranslationGains(Losses)五、現(xiàn)金及現(xiàn)

6、金等價(jià)物凈增加額5. NetIncreaseOfCashandCashEquivalents補(bǔ)充資料：SupplementarySchedule現(xiàn)金流量附表工程IndirectMethod1、將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)現(xiàn)金流量1. Convertnetprofittocashflowfromoperatingactivities凈利潤(rùn)Netprofit計(jì)提的資產(chǎn)減值準(zhǔn)備Provisionforassetlosses固定資產(chǎn)折舊Depreciationforfixedassets無(wú)形資產(chǎn)攤銷(xiāo)Amortizationofintangibleassets長(zhǎng)期待攤費(fèi)用攤銷(xiāo)Amortizationoflon

7、g-termdeferredexpenses待攤費(fèi)用減少Decreaseofdeferredexpenses預(yù)提費(fèi)用增加Increaseofaccruedexpenses處理固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失lossofdisposingfixedassets,intangibleassetsandotherlong-termassets固定資產(chǎn)報(bào)廢損失Scraplossoffixedassets財(cái)務(wù)費(fèi)用Financialexpenses投資損失Investmentlosses遞延稅款貸項(xiàng)Deferredtaxliabilities存貨的減少Decreaseofinventory經(jīng)營(yíng)性應(yīng)收

8、工程的減少Decreaseofoperationreceivables經(jīng)營(yíng)性應(yīng)付工程的增加Increaseofoperationpayables其他Others經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netcashfromoperatingactivities2、不涉及現(xiàn)金收支的投資和籌資活動(dòng)2. Investingandfinancingactivitiesnotinvolvedincash債務(wù)轉(zhuǎn)為資本Debtconvertedtocapital一年內(nèi)到期的可轉(zhuǎn)換公司債券Convertiblebondmaturitywithinoneyear融資租入固定資產(chǎn)Leaseholdimprovements3、現(xiàn)

9、金及現(xiàn)金等價(jià)物凈增加情況3. Netincreaseofcashandcashequivalents現(xiàn)金的期末余額Cashendingbal.減：現(xiàn)金的期初余額Less：cashbeginningbal.加：現(xiàn)金等價(jià)物的期末余額Plus:cashequivalents'endingbal.減：現(xiàn)金等價(jià)物的期初余額Less：cashequivalents'beginningbal.現(xiàn)金及現(xiàn)金等價(jià)物的凈增加額NetincreaseofcashandcashequivalentsWord是學(xué)生和職場(chǎng)人士最常用的一款辦公軟件之一,99.99%的人知道它,但其實(shí),這個(gè)軟件背后,還有一大批隱藏技能你不知道.掌握他們,你將開(kāi)啟新世界的大門(mén).Tab+Enter,在編過(guò)號(hào)以后,會(huì)自動(dòng)編號(hào)段落Ctrl+D調(diào)出字體欄,配合Tab+Enter全鍵盤(pán)操作吧Ctrl+L左對(duì)齊,Ctrl+R右對(duì)齊,Ctrl+E居中Ctrl+F查找,Ctrl+H替換.然后關(guān)于替換,里面又大有學(xué)問(wèn)！有時(shí)候Word文檔中有許多多余的空行需要?jiǎng)h除,這個(gè)時(shí)候我們可以完全可以用查找替換來(lái)輕松解決.翻開(kāi)編輯菜單中的替換對(duì)話(huà)框,把光標(biāo)定位在查找內(nèi)容輸入框中,單擊高級(jí)按鈕,選擇特