现金流量表Statement of Cash Flow (SOCF)是反映一定时期内企业经营活动、投资活动和筹资活动对其现金及现金等价物所产生影响的财务报表。它详细描述了由公司的经营、投资与筹资活动所产生的现金流。此报表显示资产负债表及损益表如何影响现金及现金等价物，以及根据公司的经营，投资和融资角度作出分析。小编再送一个2019ACCA考试资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频

　　Pro Forma:

　　本准则的目标是要求主体通过现金流量表提供其现金和现金等价物过去变动情况的信息，现金流量表将主体当期的现金流量划分为经营活动、投资活动和筹资活动。

　　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.

　　现金流量，是指现金和现金等价物的流入和流出。现金包括库存现金和活期存款。现金等价物是指期限短、流动性强、易于转换成已知金额的现金、并且价值变动风险很小的投资。

　　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.

　　主体现金流量信息能够帮助财务报表使用者评价主体产生现金和现金等价物的能力，并了解主体是如何使用这些现金和现金等价物的。财务报表使用者在进行经济决策时需要评价主体产生现金和现金等价物的能力，以及主体产生现金和现金等价物的时间性和确定性。

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

　　现金流量表应当按经营活动、投资活动和筹资活动分类报告主体当期的现金流量。

　　经营活动

　　‍‍‍‍‍‍‍Operating activities

　　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.

　　经营活动，是指主体产生收入的主要活动以及不属于投资或筹资的其他活动。经营活动所形成的现金流量主要来源于主体产生收入的主要活动。因此，这些现金流量一般由计入主体损益的交易和其他事项形成。

　　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.

　　经营活动所形成的现金流量金额是一个重要的标志，通过它可以判断在不动用主体外部资金的情况下，主体通过经营活动产生的现金流量是否足以偿还贷款、维持主体的生产经营能力、支付股利以及进行新的投资。

　　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.

　　主体应当用以下两种方法之一，报告来自主体经营活动的现金流量：

　　(1)直接法，通过现金收入总额和现金支出总额的总括分类反映来自主体经营活动的现金流量;

　　(2)间接法，通过将主体非现金交易、过去或者未来经营活动的现金收支的递延和应计项目，以及 与投资或筹资现金流量相关的收益或费用项目的影响，对损益进行调整，来揭示主体经营活动所形成的现金流量

　　投资活动

　　Investing activities

　　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.

　　投资活动，是指长期资产以及不包括在现金等价物范围内的其他投资的购买和处置。单独披露来自投资活动的现金流量是重要的，因为这些现金流量代表主体为了获得未来的收益和现金流量而转出资源的程度。

　　The aggregate cash flows arising from obtaining and losing control of subsidiaries or other businesses shall be presented separately and classified as investing activities.

　　来自获得和失去子公司或其他业务控制权的现金流量总额，应当单独列示并且划归为投资活动现金流量。

　　筹资活动

　　Financing activities

　　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.

　　筹资活动，是指导致主体缴入权益及借款的规模和构成发生变化的活动。单独披露来自筹资活动的现金流量是重要的，因为这有助于预测主体资本的提供者对主体未来现金流量的要求权。

　　An entity shall report separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities.

　　主体应当单独报告来自投资和筹资活动的总现金收入和总现金支出的总括分类。

　　非现金交易

　　Non-cash transactions

　　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.

　　不需要使用现金或者现金等价物的投资活动和筹资活动不应包括在现金流量表中。这些交易应当在其他财务报表中披露，以提供这些投资活动和筹资活动的所有相关信息。

　　外币现金流量

　　Foreign currency cash flows

　　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.

　　来自外币交易的现金流量应当折算成主体的功能货币，所使用的折算汇率(指功能货币和外币之间的兑换率)为发生现金流动当日的汇率。

　　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.

　　国外子公司的现金流量应折算成功能货币表示的现金流量，所使用的折算汇率(指功能货币和外币之间的兑换率)为发生现金流动当日的汇率。

　　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.

　　外币汇率变动所引起的未实现利得和损失并不是现金流量。然而，为了调节期初和期末的现金和现金等价物金额，持有的或到期的外币现金和现金等价物受汇率变动的影响应当在现金流量表中报告。

　　现金和现金等价物

　　Cash and cash equivalents

　　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.

　　主体应在现金流量表中披露其现金和现金等价物的构成，同时应列报对现金流量表中的金额与财务状况表中对应项目的调节。

　　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.

　　主体应当披露其持有的、但不能被集团使用的巨额现金和现金等价物余额，同时还要由管理层对此做出说明。