ACCA知識(shí)點(diǎn)：國際會(huì)計(jì)準(zhǔn)則第7號(hào)——現(xiàn)金流量表（下）

ACCA知識(shí)點(diǎn)：國際會(huì)計(jì)準(zhǔn)則第7號(hào)——現(xiàn)金流量表（下）

Investing activities 投資活動(dòng)

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(dòng)，是指長期資產(chǎn)以及不包括在現(xiàn)金等價(jià)物范圍內(nèi)的其他投資的購買和處置。單獨(dú)披露來自投資活動(dòng)的現(xiàn)金流量是重要的，因?yàn)檫@些現(xiàn)金流量代表主體為了獲得未來的收益和現(xiàn)金流量而轉(zhuǎn)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(yè)務(wù)控制權(quán)的現(xiàn)金流量總額，應(yīng)當(dāng)單獨(dú)列示并且劃歸為投資活動(dòng)現(xiàn)金流量。

Financing activities 籌資活動(dòng)

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(dòng)，是指導(dǎo)致主體繳入權(quán)益及借款的規(guī)模和構(gòu)成發(fā)生變化的活動(dòng)。單獨(dú)披露來自籌資活動(dòng)的現(xiàn)金流量是重要的，因?yàn)檫@有助于預(yù)測(cè)主體資本的提供者對(duì)主體未來現(xiàn)金流量的要求權(quán)。

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

主體應(yīng)當(dāng)單獨(dú)報(bào)告來自投資和籌資活動(dòng)的總現(xiàn)金收入和總現(xiàn)金支出的總括分類。

Non-cash transactions 非現(xiàn)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(xiàn)金或者現(xiàn)金等價(jià)物的投資活動(dòng)和籌資活動(dòng)不應(yīng)包括在現(xiàn)金流量表中。這些交易應(yīng)當(dāng)在其他財(cái)務(wù)報(bào)表中披露，以提供這些投資活動(dòng)和籌資活動(dòng)的所有相關(guān)信息。

Foreign currency cash flows 外幣現(xiàn)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(xiàn)金流量應(yīng)當(dāng)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(fā)生現(xiàn)金流動(dòng)當(dāng)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(xiàn)金流量應(yīng)折算成功能貨幣表示的現(xiàn)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(fā)生現(xiàn)金流動(dòng)當(dāng)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(dòng)所引起的未實(shí)現(xiàn)利得和損失并不是現(xiàn)金流量。然而，為了調(diào)節(jié)期初和期末的現(xiàn)金和現(xiàn)金等價(jià)物金額，持有的或到期的外幣現(xiàn)金和現(xiàn)金等價(jià)物受匯率變動(dòng)的影響應(yīng)當(dāng)在現(xiàn)金流量表中報(bào)告。

Cash and cash equivalents 現(xiàn)金和現(xiàn)金等價(jià)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(yīng)在現(xiàn)金流量表中披露其現(xiàn)金和現(xiàn)金等價(jià)物的構(gòu)成，同時(shí)應(yīng)列報(bào)對(duì)現(xiàn)金流量表中的金額與財(cái)務(wù)狀況表中對(duì)應(yīng)項(xiàng)目的調(diào)節(jié)。

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(yīng)當(dāng)披露其持有的、但不能被集團(tuán)使用的巨額現(xiàn)金和現(xiàn)金等價(jià)物余額，同時(shí)還要由管理層對(duì)此做出說明。

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