ACCA知識(shí)點(diǎn)：國際會(huì)計(jì)準(zhǔn)則第7號(hào)——現(xiàn)金流量表（上）

ACCA知識(shí)點(diǎn)：國際會(huì)計(jì)準(zhǔn)則第7號(hào)——現(xiàn)金流量表（上）

IAS 7 Statement of Cash Flows

The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities.

本準(zhǔn)則的目標(biāo)是要求主體通過現(xiàn)金流量表提供其現(xiàn)金和現(xiàn)金等價(jià)物過去變動(dòng)情況的信息，現(xiàn)金流量表將主體當(dāng)期的現(xiàn)金流量劃分為經(jīng)營(yíng)活動(dòng)、投資活動(dòng)和籌資活動(dòng)。

Cash flows are inflows and outflows of cash and cash equivalents. Cash comprises cash on hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

現(xiàn)金流量，是指現(xiàn)金和現(xiàn)金等價(jià)物的流入和流出?，F(xiàn)金包括庫存現(xiàn)金和活期存款?，F(xiàn)金等價(jià)物是指期限短、流動(dòng)性強(qiáng)、易于轉(zhuǎn)換成已知金額的現(xiàn)金、并且價(jià)值變動(dòng)風(fēng)險(xiǎn)很小的投資。

Information about the cash flows of an entity is useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows. The economic decisions that are taken by users require an evaluation of the ability of an entity to generate cash and cash equivalents and the timing and certainty of their generation.

主體現(xiàn)金流量信息能夠幫助財(cái)務(wù)報(bào)表使用者評(píng)價(jià)主體產(chǎn)生現(xiàn)金和現(xiàn)金等價(jià)物的能力，并了解主體是如何使用這些現(xiàn)金和現(xiàn)金等價(jià)物的。財(cái)務(wù)報(bào)表使用者在進(jìn)行經(jīng)濟(jì)決策時(shí)需要評(píng)價(jià)主體產(chǎn)生現(xiàn)金和現(xiàn)金等價(jià)物的能力，以及主體產(chǎn)生現(xiàn)金和現(xiàn)金等價(jià)物的時(shí)間性和確定性。

The statement of cash flows shall report cash flows during the period classified by operating, investing and financing activities.

現(xiàn)金流量表應(yīng)當(dāng)按經(jīng)營(yíng)活動(dòng)、投資活動(dòng)和籌資活動(dòng)分類報(bào)告主體當(dāng)期的現(xiàn)金流量。

Operating activities 經(jīng)營(yíng)活動(dòng)

Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. Cash flows from operating activities are primarily derived from the principal revenue-producing activities of the entity. Therefore, they generally result from the transactions and other events that enter into the determination of profit or loss.

經(jīng)營(yíng)活動(dòng)，是指主體產(chǎn)生收入的主要活動(dòng)以及不屬于投資或籌資的其他活動(dòng)。經(jīng)營(yíng)活動(dòng)所形成的現(xiàn)金流量主要來源于主體產(chǎn)生收入的主要活動(dòng)。因此，這些現(xiàn)金流量一般由計(jì)入主體損益的交易和其他事項(xiàng)形成。

The amount of cash flows arising from operating activities is a key indicator of the extent to which the operations of the entity have generated sufficient cash flows to repay loans, maintain the operating capability of the entity, pay dividends and make new investments without recourse to external sources of financing.

經(jīng)營(yíng)活動(dòng)所形成的現(xiàn)金流量金額是一個(gè)重要的標(biāo)志，通過它可以判斷在不動(dòng)用主體外部資金的情況下，主體通過經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量是否足以償還貸款、維持主體的生產(chǎn)經(jīng)營(yíng)能力、支付股利以及進(jìn)行新的投資。

An entity shall report cash flows from operating activities using either:

(a) the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed; or

(b) the indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows.

主體應(yīng)當(dāng)用以下兩種方法之一，報(bào)告來自主體經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量：

（1）直接法，通過現(xiàn)金收入總額和現(xiàn)金支出總額的總括分類反映來自主體經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量；

（2）間接法，通過將主體非現(xiàn)金交易、過去或者未來經(jīng)營(yíng)活動(dòng)的現(xiàn)金收支的遞延和應(yīng)計(jì)項(xiàng)目，以及 與投資或籌資現(xiàn)金流量相關(guān)的收益或費(fèi)用項(xiàng)目的影響，對(duì)損益進(jìn)行調(diào)整，來揭示主體經(jīng)營(yíng)活動(dòng)所形成的現(xiàn)金流量。

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