ACCA考试知识点：国际会计准则第7号——现金流量表（二）

Operating activities

经营活动

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。

ACCA考试知识点：国际会计准则第7号——现金流量表（一）

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