现金流量表Cash Flows Statement 
Prepared by:　Period: Unit: 
Items 
1.Cash Flows from Operating Activities: 
   01)Cash received from sales of goods or rendering of services 
    02)Rental received 
　Value added tax on sales received and refunds of value 
03)added tax paid 
　04)Refund of other taxes and levy other than value added tax 
　07)Other cash received relating to operating activities 
　08)Sub-total of cash inflows 
　09)Cash paid for goods and services 
　10)Cash paid for operating leases 
　11)Cash paid to and on behalf of employees 
　12)Value added tax on purchases paid 
　13)Income tax paid 
　14)Taxes paid other than value added tax and income tax 
　17)Other cash paid relating to operating activities 
　18)Sub-total of cash outflows 
19)Net cash flows from operating activities 
2.Cash Flows from Investing Activities: 
　20)Cash received from return of investments 
　21)Cash received from distribution of dividends or profits 
　22)Cash received from bond interest income 
　Net cash received from disposal of fixed assets,intangible 
23)assets and other long-term assets 
　26)Other cash received relating to investing activities 
　27)Sub-total of cash inflows 
　Cash paid to acquire fixed assets,intangible assets 
28)and other long-term assets 
　29)Cash paid to acquire equity investments 
　30)Cash paid to acquire debt investments 
　33)Other cash paid relating to investing activities 
　34)Sub-total of cash outflows 
35)Net cash flows from investing activities 
3.Cash Flows from Financing Activities: 
　36)Proceeds from issuing shares 
　37)Proceeds from issuing bonds 
　38)Proceeds from borrowings 
　41)Other proceeds relating to financing activities 
　42)Sub-total of cash inflows 
　43)Cash repayments of amounts borrowed 
　44)Cash payments of expenses on any financing activities 
　45)Cash payments for distribution of dividends or profits 
　46)Cash payments of interest expenses 
　47)Cash payments for finance leases 
　48)Cash payments for reduction of registered capital 
　51)Other cash payments relating to financing activities 
　52)Sub-total of cash outflows 
　53)Net cash flows from financing activities 
4.Effect of Foreign Exchange Rate Changes on Cash 
5.Net Increase in Cash and Cash Equivalents

　 Supplemental Information
1.Investing and Financing Activities that do not Involve in 
Cash Receipts and Payments 
　56)Repayment of debts by the transfer of fixed assets 
　57)Repayment of debts by the transfer of investments 
　58)Investments in the form of fixed assets 
　59)Repayments of debts by the transfer of investories 
2.Reconciliation of Net Profit to Cash Flows from Operating 
Activities 
　62)Net profit 
　63)Add provision for bad debt or bad debt written off 
64)Depreciation of fixed assets 
　65)Amortization of intangible assets 
　Losses on disposal of fixed assets,intangible assets 
66)and other long-term assets (or deduct:gains) 
　67)Losses on scrapping of fixed assets 
　68)Financial expenses 
　69)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 receipts 
　75)Net cash flows from operating activities 
3.Net Increase in Cash and Cash Equivalents 
　76)cash at the end of the period 
　77)Less:cash at the beginning of the period 
　78)Plus:cash equivalents at the end of the period 
　79)Less:cash equivalents at the beginning of the period 
80)Net increase in cash and cash equivalents

上一篇：银行会计专业词汇中英文对照表
下一篇：资产负债表翻译