现金流量表(CASH FLOW STATEMENT)项 一、经营活动产生的现金流量： 销售商品、提供劳务收到的现金 收到的税费返还 收到其他与经营活动有关的现金 经营活动现金流入小计 购买商品、接受劳务支付的现金 支付给职工以及为职工支付的现金 支付的各项税费 支付其他与经营活动有关的现金 经营活动现金流出小计 经营活动产生的现金流量净额 二、投资活动产生的现金流量： 目 ITEMS 1、Cash flows from operating activities Cash received from sale of goods or rendering of services Refund of tax and levies补充资料 1.投资活动和筹资活动，不参与 现金收款和付款 56 )偿还债务的转让固定资产 Supplemental Information 1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of intangible assets
Other cash received relating to operating activities 57 )偿还债务的转移投资 Cash inflows from operating activities Cash paid for goods and services Cash paid to and on behalf of employees Payments of all types of taxes Other cash paid relating to operating activities Cash inflows from operating activities Net cash flows from operating activities 2、Cash flows from investing activities58 )投资在形成固定资产 59 )偿还债务的转移库存量 2.reconciliation净利润现金流量从经营 活动 62 )净利润 63 )补充规定的坏帐或不良债务注销 64 )固定资产折旧 65 )无形资产摊销
收回投资收到的现金 取得投资收益收到的现金处置固定资产、无形资产和其他长期资产收回的现金净额
Cash received from disposal of investments Cash received from returns on investments Net cash received from disposal of fixed assets, Intangible assets & other long-term assets Net cash received disposal subsidiary and other business units Other cash received relating to investing activities Cash inflow from investment activities
损失处置固定资产，无形资产 66 )和其他长期资产(或减：收益) 67 )损失固定资产报废 68 )财务费用 69 )引起的损失由投资管理(或减：收益) 70 ) defered税收抵免(或减：借记卡)
Losses on disposal of fixed assets,intangible assets 66)and other long-term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Financial expenses 69)Losses arising from investments (or deduct:gains) 70)Defered tax credit (or deduct:debit) 71)Decrease in inventories (or deduct:increase) 72)Decrease in operating receivables (or deduct:increase) 73)I
ncrease in operating payables (or deduct:decrease) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from operating activities Increase in Cash and Cash Equivalents
处置子公司及其他营业单位收到的现金净额 收到其他与投资活动有关的现金 投资活动现金流入小计购建固定资产、无形资产和其他长期资产支付的现金
Cash paid to acquire fixed assets,intangible assets 71 )减少存货(或减：增加) & other long-term assets Cash paid to acquire investments net cash outflows of procurement of subsidiaries and other business units Other cash payments relating to investing activities Cash inflow from investment activities72 )减少经营性应收(或减：增加) 73 )增加的经营应付账款(或减：减少)
投资支付的现金
取得子公司及其他营业单位支付的现金净额 支付其他与投资活动有关的现金 投资活动现金流出小计
74 )净支付的增值税(或减：收益净额 75 )净经营活动的现金流量 增加现金和现金等价物
现金流量表（CASH FLOW STATEMENT）
投资活动和筹资活动，不参与
）偿还债务的转让固定资产
）偿还债务的转移投资
）投资在形成固定资产）偿还债务的转移库存量
净利润现金流量从经营）净利润）补充规定的坏帐或不良债务注销）固定资产折旧）无形资产摊销
）和其他长期资产（或减：收益））损失固定资产报废）财务费用
）引起的损失由投资管理（或减：收益）） defered税收抵免（或减：借记卡）
）减少存货（或减：增加）
）减少经营性应收（或减：增加））增加的经营应付账款（或减：减少）
）净支付的增值税（或减：收益净额）净经营活动的现金流量增加现金和现金等价物
Supplemental Information
1.Investing and Financing Activities that do not Involve inCash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit
63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses
69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)
71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating Increase in Cash and Cash Equivalents