現(xiàn)金流量表中英文對照
一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量
1. Cash Flow from Operating Activities
銷售商品、提供勞務(wù)收到的現(xiàn)金
Cash from selling commodities or offering labor
收到的稅費返還
Refund of tax and fee received
收到的其它與經(jīng)營活動有關(guān)的現(xiàn)金
Other cash received related to operating activities
現(xiàn)金流入小計
Cash InflowSubtotal
購買商品、接受勞務(wù)支付的現(xiàn)金
Cash paid for commodities or labor
支付給職工以及為職工支付的現(xiàn)金
Cash paid to and for employees
支付的各項稅費
Taxes and fees paid
支付的其它與經(jīng)營活動有關(guān)的現(xiàn)金
Other cash paid related to operating activities
現(xiàn)金流出小計
Cash OutflowSubtotal
經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額
Cash flow generated from operating activitiesNet Amount
二、投資活動產(chǎn)生的現(xiàn)金流量
2. Cash Flow from Investing Activities
收回投資所收到的現(xiàn)金
Cash from investment withdrawal
取得投資收益所收到的現(xiàn)金
Cash from investment income
處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所收回的現(xiàn)金凈額
Net cash from disposing fixed assets， intangible assets and other long-term ass
收到的其它與投資活動有關(guān)的現(xiàn)金
Other cash received related to investing activities
現(xiàn)金流入小計
Cash InflowSubtotal
購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金
Cash paid for buying fixed assets， intangible assets and other long-term investm
投資所支付的現(xiàn)金
Cash paid for investment
支付的其他與投資活動有關(guān)的現(xiàn)金
Other cash paid related to investing activities
現(xiàn)金流出小計
Cash OutflowSubtotal
投資活動產(chǎn)生的現(xiàn)金流量凈額
Cash flow generated from investing activitiesNet Amount
三、籌資活動產(chǎn)生的現(xiàn)金流量
3. Cash Flow from Financing Activities
吸收投資所收到的現(xiàn)金
Cash received from accepting investment
借款所收到的現(xiàn)金
Borrowings
收到的其它與籌資活動有關(guān)的現(xiàn)金
Other cash received related to financing activities
現(xiàn)金流入小計
Cash InflowSubtotal
償還債務(wù)所支付的現(xiàn)金
Cash paid for debt
分配股利、利潤或償付利息所支付的現(xiàn)金
Cash paid for dividend ， profit or interest
支付的其它與籌資活動有關(guān)的現(xiàn)金
Other cash paid related to financing activities
現(xiàn)金流出小計
Cash OutflowSubtotal
籌資活動產(chǎn)生的現(xiàn)金流量凈額
Cash flow from financing activitiesNet Amount
四、匯率變動對現(xiàn)金的影響
4. Foreign Currency Translation Gains（Losses）
五、現(xiàn)金及現(xiàn)金等價物凈增加額
5. Net Increase Of Cash and Cash Equivalents
補充資料：
Supplementary Schedule：
現(xiàn)金流量附表項目
Indirect Method
1、將凈利潤調(diào)節(jié)為經(jīng)營活動現(xiàn)金流量
1. Convert net profit to cash flow from operating activities
凈利潤
Net profit
計提的資產(chǎn)減值準(zhǔn)備
Provision for asset losses
固定資產(chǎn)折舊
Depreciation for fixed assets
無形資產(chǎn)攤銷
Amortization of intangible assets
長期待攤費用攤銷
Amortization of long-term deferred expenses
待攤費用減少
Decrease of deferred expenses
預(yù)提費用增加
Increase of accrued expenses
處理固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失
loss of disposing fixed assets， intangible assets and other long-term assets
固定資產(chǎn)報廢損失
Scrap loss of fixed assets
財務(wù)費用
Financial expenses
投資損失
Investment losses
遞延稅款貸項
Deferred tax liabilities
存貨的減少
Decrease of inventory
經(jīng)營性應(yīng)收項目的減少
Decrease of operation receivables
經(jīng)營性應(yīng)付項目的增加
Increase of operation payables
其他
Others
經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額
Net cash from operating activities
2、不涉及現(xiàn)金收支的投資和籌資活動
2. Investing and financing activities not involved in cash
債務(wù)轉(zhuǎn)為資本
Debt converted to capital
一年內(nèi)到期的可轉(zhuǎn)換公司債券
Convertible bond maturity within one year
融資租入固定資產(chǎn)
Leasehold improvements
3、現(xiàn)金及現(xiàn)金等價物凈增加情況
3. Net increase of cash and cash equivalents
現(xiàn)金的期末余額
Cash ending bal.
減：現(xiàn)金的期初余額
Less： cash beginning bal.
加：現(xiàn)金等價物的期末余額
Plus： cash equivalents' ending bal.
減：現(xiàn)金等價物的期初余額
Less： cash equivalents' beginning bal.
現(xiàn)金及現(xiàn)金等價物的凈增加額
Net increase of cash and cash equivalents
一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量
1. Cash Flow from Operating Activities
銷售商品、提供勞務(wù)收到的現(xiàn)金
Cash from selling commodities or offering labor
收到的稅費返還
Refund of tax and fee received
收到的其它與經(jīng)營活動有關(guān)的現(xiàn)金
Other cash received related to operating activities
現(xiàn)金流入小計
Cash InflowSubtotal
購買商品、接受勞務(wù)支付的現(xiàn)金
Cash paid for commodities or labor
支付給職工以及為職工支付的現(xiàn)金
Cash paid to and for employees
支付的各項稅費
Taxes and fees paid
支付的其它與經(jīng)營活動有關(guān)的現(xiàn)金
Other cash paid related to operating activities
現(xiàn)金流出小計
Cash OutflowSubtotal
經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額
Cash flow generated from operating activitiesNet Amount
二、投資活動產(chǎn)生的現(xiàn)金流量
2. Cash Flow from Investing Activities
收回投資所收到的現(xiàn)金
Cash from investment withdrawal
取得投資收益所收到的現(xiàn)金
Cash from investment income
處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所收回的現(xiàn)金凈額
Net cash from disposing fixed assets， intangible assets and other long-term ass
收到的其它與投資活動有關(guān)的現(xiàn)金
Other cash received related to investing activities
現(xiàn)金流入小計
Cash InflowSubtotal
購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金
Cash paid for buying fixed assets， intangible assets and other long-term investm
投資所支付的現(xiàn)金
Cash paid for investment
支付的其他與投資活動有關(guān)的現(xiàn)金
Other cash paid related to investing activities
現(xiàn)金流出小計
Cash OutflowSubtotal
投資活動產(chǎn)生的現(xiàn)金流量凈額
Cash flow generated from investing activitiesNet Amount
三、籌資活動產(chǎn)生的現(xiàn)金流量
3. Cash Flow from Financing Activities
吸收投資所收到的現(xiàn)金
Cash received from accepting investment
借款所收到的現(xiàn)金
Borrowings
收到的其它與籌資活動有關(guān)的現(xiàn)金
Other cash received related to financing activities
現(xiàn)金流入小計
Cash InflowSubtotal
償還債務(wù)所支付的現(xiàn)金
Cash paid for debt
分配股利、利潤或償付利息所支付的現(xiàn)金
Cash paid for dividend ， profit or interest
支付的其它與籌資活動有關(guān)的現(xiàn)金
Other cash paid related to financing activities
現(xiàn)金流出小計
Cash OutflowSubtotal
籌資活動產(chǎn)生的現(xiàn)金流量凈額
Cash flow from financing activitiesNet Amount
四、匯率變動對現(xiàn)金的影響
4. Foreign Currency Translation Gains（Losses）
五、現(xiàn)金及現(xiàn)金等價物凈增加額
5. Net Increase Of Cash and Cash Equivalents
補充資料：
Supplementary Schedule：
現(xiàn)金流量附表項目
Indirect Method
1、將凈利潤調(diào)節(jié)為經(jīng)營活動現(xiàn)金流量
1. Convert net profit to cash flow from operating activities
凈利潤
Net profit
計提的資產(chǎn)減值準(zhǔn)備
Provision for asset losses
固定資產(chǎn)折舊
Depreciation for fixed assets
無形資產(chǎn)攤銷
Amortization of intangible assets
長期待攤費用攤銷
Amortization of long-term deferred expenses
待攤費用減少
Decrease of deferred expenses
預(yù)提費用增加
Increase of accrued expenses
處理固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失
loss of disposing fixed assets， intangible assets and other long-term assets
固定資產(chǎn)報廢損失
Scrap loss of fixed assets
財務(wù)費用
Financial expenses
投資損失
Investment losses
遞延稅款貸項
Deferred tax liabilities
存貨的減少
Decrease of inventory
經(jīng)營性應(yīng)收項目的減少
Decrease of operation receivables
經(jīng)營性應(yīng)付項目的增加
Increase of operation payables
其他
Others
經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額
Net cash from operating activities
2、不涉及現(xiàn)金收支的投資和籌資活動
2. Investing and financing activities not involved in cash
債務(wù)轉(zhuǎn)為資本
Debt converted to capital
一年內(nèi)到期的可轉(zhuǎn)換公司債券
Convertible bond maturity within one year
融資租入固定資產(chǎn)
Leasehold improvements
3、現(xiàn)金及現(xiàn)金等價物凈增加情況
3. Net increase of cash and cash equivalents
現(xiàn)金的期末余額
Cash ending bal.
減：現(xiàn)金的期初余額
Less： cash beginning bal.
加：現(xiàn)金等價物的期末余額
Plus： cash equivalents' ending bal.
減：現(xiàn)金等價物的期初余額
Less： cash equivalents' beginning bal.
現(xiàn)金及現(xiàn)金等價物的凈增加額
Net increase of cash and cash equivalents