ACCA考試知識點(diǎn)：國際會(huì)計(jì)準(zhǔn)則第7號——現(xiàn)金流量表（一）

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)金流量信息有助于財(cái)務(wù)報(bào)表使用者評價(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。

網(wǎng)校為廣大學(xué)生提供ACCA免考科目預(yù)評估服務(wù)，您可以點(diǎn)擊進(jìn)行評估申請。

免費(fèi)領(lǐng)取ACCA學(xué)習(xí)資料>>