ACCA考試知識點：國際會計準則第7號——現(xiàn)金流量表（三）

Investing activities

投資活動

Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. The separate disclosure of cash flows arising from investing activities is important because the cash flows represent the extent to which expenditures have been made for resources intended to generate future income and cash flows.

投資活動，是指長期資產(chǎn)以及不包括在現(xiàn)金等價物范圍內(nèi)的其他投資的購買和處置。單獨披露來自投資 活動的現(xiàn)金流量是重要的，因為這些現(xiàn)金流量代表著主體為了獲得未來的收益和現(xiàn)金流量而轉出資源的程度。

The aggregate cash flows arising from obtaining and losing control of subsidiaries or other businesses shall be presented separately and classified as investing activities.

來自獲得和失去子公司或其他業(yè)務控制權的現(xiàn)金流量總額，應當單獨列示并且劃歸為投資活動現(xiàn)金流量。

Financing activities

籌資活動

Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. The separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of capital to the entity.

籌資活動，是指導致主體繳入權益及借款的規(guī)模和構成發(fā)生變化的活動。單獨披露來自籌資活動的現(xiàn)金流量是重要的，因為這有助于預測主體資本的提供者對主體未來現(xiàn)金流量的要求權。

An entity shall report separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities.

主體應當單獨報告來自投資和籌資活動的總現(xiàn)金收入和總現(xiàn)金支出的總括分類。

ACCA考試知識點：國際會計準則第7號——現(xiàn)金流量表（一）

ACCA考試知識點：國際會計準則第7號——現(xiàn)金流量表（二）

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