ACCA考试知识点：国际会计准则第7号——现金流量表（三）

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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着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。

ACCA考试知识点：国际会计准则第7号——现金流量表（一）

ACCA考试知识点：国际会计准则第7号——现金流量表（二）

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