ACCA知識點：國際會計準則第7號——現金流量表（下）

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，是指長期資產以及不包括在現金等價物范圍內的其他投資的購買和處置。單獨披露來自投資活動的現金流量是重要的，因為這些現金流量代表主體為了獲得未來的收益和現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務控制權的現金流量總額，應當單獨列示并且劃歸為投資活動現金流量。

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模和構成發生變化的活動。單獨披露來自籌資活動的現金流量是重要的，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金收入和總現金支出的總括分類。

Non-cash transactions 非現金交易

Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a statement of cash flows. Such transactions shall be disclosed elsewhere in the financial statements in a way that provides all the relevant information about these investing and financing activities.

不需要使用現金或者現金等價物的投資活動和籌資活動不應包括在現金流量表中。這些交易應當在其他財務報表中披露，以提供這些投資活動和籌資活動的所有相關信息。

Foreign currency cash flows 外幣現金流量

Cash flows arising from transactions in a foreign currency shall be recorded in an entity's functional currency by applying to the foreign currency amount the exchange rate between the functional currency and the foreign currency at the date of the cash flow.

來自外幣交易的現金流量應當折算成主體的功能貨幣，所使用的折算匯率（指功能貨幣和外幣之間的兌換率）為發生現金流動當日的匯率。

The cash flows of a foreign subsidiary shall be translated at the exchange rates between the functional currency and the foreign currency at the dates of the cash flows.

國外子公司的現金流量應折算成功能貨幣表示的現金流量，所使用的折算匯率（指功能貨幣和外幣之間的兌換率）為發生現金流動當日的匯率。

Unrealised gains and losses arising from changes in foreign currency exchange rates are not cash flows. However, the effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency is reported in the statement of cash flows in order to reconcile cash and cash equivalents at the beginning and the end of the period.

外幣匯率變動所引起的未實現利得和損失并不是現金流量。然而，為了調節期初和期末的現金和現金等價物金額，持有的或到期的外幣現金和現金等價物受匯率變動的影響應當在現金流量表中報告。

Cash and cash equivalents 現金和現金等價物

An entity shall disclose the components of cash and cash equivalents and shall present a reconciliation of the amounts in its statement of cash flows with the equivalent items reported in the statement of financial position.

主體應在現金流量表中披露其現金和現金等價物的構成，同時應列報對現金流量表中的金額與財務狀況表中對應項目的調節。

An entity shall disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group.

主體應當披露其持有的、但不能被集團使用的巨額現金和現金等價物余額，同時還要由管理層對此做出說明。

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