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.

主體現金流量信息有助于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。

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