ACCA知识点：国际会计准则第7号——现金流量表（下）

ACCA知识点：国际会计准则第7号——现金流量表（下）

Investing activities 投资活动

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。

Financing activities 筹资活动

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。

Non-cash transactions 非现金交易

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。

Foreign currency cash flows 外币现金流量

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.

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。

Cash and cash equivalents 现金和现金等价物

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。

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