掃碼下載APP
及時接收考試資訊及
備考信息
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。
關注微信公眾號 了解更多ACCA考試動態
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 99re99热 | 国产伦精品一区二区三区视频孕妇 | 欧美一区二区三区四区五区 | 黄色片在线看 | 久久久久国产精品一区三寸 | 九色av| 成人免费视频网址 | 久久久亚洲 | 亚洲国产精品久久久久 | av网站免费看 | 欧美一区二区三区精品免费 | 国产a一三三四区电影 | 在线精品亚洲欧美日韩国产 | 久久综合久久综合久久 | 国产精品日韩av | 欧美胖老太一级毛片 | 在线不卡免费视频 | 精品国产福利 | 在线观看亚洲人 | 一区二区91 | 国产乱码精品一区二区三区五月婷 | 99国产精品视频免费观看一公开 | 99er在线 | 亚洲精品一区二区三区中文字幕 | 日日夜夜亚洲 | 日韩欧美在线看 | 欧美日韩1区2区3区 麻豆视频观看 | 视频一区在线观看 | 91久久久久久久久久久久久 | 99色网| 久久综合99 | 欧美精品一级二级三级 | 久久久精品一区二区三区 | 日韩一区二区免费看 | 日韩午夜影院 | 成人毛片免费看 | 久久免费看 | 国产精品美女www | 亚洲天堂第一页 | 精品三区| 日韩欧美国产视频 |