ACCA知識點：國際會計準則第7號——現金流量表（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.

本準則的目標是要求主體通過現金流量表提供其現金和現金等價物過去變動情況的信息，現金流量表將主體當期的現金流量劃分為經營活動、投資活動和籌資活動。

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.

現金流量，是指現金和現金等價物的流入和流出。現金包括庫存現金和活期存款。現金等價物是指期限短、流動性強、易于轉換成已知金額的現金、并且價值變動風險很小的投資。

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.

主體現金流量信息能夠幫助財務報表使用者評價主體產生現金和現金等價物的能力，并了解主體是如何使用這些現金和現金等價物的。財務報表使用者在進行經濟決策時需要評價主體產生現金和現金等價物的能力，以及主體產生現金和現金等價物的時間性和確定性。

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

現金流量表應當按經營活動、投資活動和籌資活動分類報告主體當期的現金流量。

Operating activities 經營活動

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.

經營活動，是指主體產生收入的主要活動以及不屬于投資或籌資的其他活動。經營活動所形成的現金流量主要來源于主體產生收入的主要活動。因此，這些現金流量一般由計入主體損益的交易和其他事項形成。

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.

經營活動所形成的現金流量金額是一個重要的標志，通過它可以判斷在不動用主體外部資金的情況下，主體通過經營活動產生的現金流量是否足以償還貸款、維持主體的生產經營能力、支付股利以及進行新的投資。

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.

主體應當用以下兩種方法之一，報告來自主體經營活動的現金流量：

（1）直接法，通過現金收入總額和現金支出總額的總括分類反映來自主體經營活動的現金流量；

（2）間接法，通過將主體非現金交易、過去或者未來經營活動的現金收支的遞延和應計項目，以及 與投資或籌資現金流量相關的收益或費用項目的影響，對損益進行調整，來揭示主體經營活動所形成的現金流量。

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