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中英对照法律资源--企业会计准则第31号--现金流量表 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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企业会计准则第31号--现金流量表 <westbank> Accounting Standards for Enterprises No. 31 - Cash Flow Statements 财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3 第一章 总则 <westbank> Chapter I General Provisions 第一条 为了规范现金流量表的编制和列报，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the preparation and presentation of cash flow statements. 第二条 现金流量表，是指反映企业在一定会计期间现金和现金等价物流入和流出的报表。 <westbank> Article 2 The term "cash flow statement" refers to a statement which reflects the inflows and outflows of cash and cash equivalents of an enterprise in a certain accounting period. 现金，是指企业库存现金以及可以随时用于支付的存款。 <westbank> The term "cash" refers to cash on hand and deposits that are available for payment at any time. 现金等价物，是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。 <westbank> The term "cash equivalents" refers to short-term and highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. 本准则提及现金时，除非同时提及现金等价物，均包括现金和现金等价物。 <westbank> The cash as mentioned in these Standards shall include cash and cash equivalents unless the cash equivalents are mentioned simultaneously. 第三条 合并现金流量表的编制和列报，适用《企业会计准则第33号--合并财务报表》。 <westbank> Article 3 The Accounting Standards for Enterprises No. 33 - Consolidated Financial Statements shall be applicable to the preparation and presentation of consolidated cash flow statements. 第二章 基本要求 <westbank> Chapter II Basic Requirements 第四条 现金流量表应当分别经营活动、投资活动和筹资活动列报现金流量。 <westbank> Article 4 Cash flows statements shall be reported for operating activities, investing activities and financing activities, respectively. 第五条 现金流量应当分别按照现金流入和现金流出总额列报。 <westbank> Article 5 Cash flows shall be presented respectively according to the total amounts of inflows and outflows of cash. 但是，下列各项可以按照净额列报： <westbank> However, the following items shall be presented according to the net amounts: （一） 代客户收取或支付的现金。 <westbank> (1) Cash received or paid on behalf of customers; （二） 周转快、金额大、期限短项目的现金流入和现金流出。 <westbank> (2) Cash inflows and outflows on items which are quick in circulation, large in amounts, and short in maturity; and （三） 金融企业的有关项目，包括短期贷款发放与收回的贷款本金、活期存款的吸收与支付、同业存款和存放同业款项的存取、向其他金融企业拆借资金、以及证券的买入与卖出等。 <westbank> (3) Items relating to financial enterprises, including short-term loans granted and repayment of principal of such loans, the acceptance of current deposits and the repayment of the principal of such deposits, financial institution deposits and deposits from or to other financial institutions, funds borrowed from or lent to other financial institutions, purchase and sale of securities, etc. 第六条 自然灾害损失、保险索赔等特殊项目，应当根据其性质，分别归并到经营活动、投资活动和筹资活动现金流量类别中单独列报。 <westbank> Article 6 Some extraordinary items, such as a loss from a natural disaster or an insurance claim shall be classified into the cash flow of operating activities, investing activities or financing activities respectively according to their features and shall be presented separately. 第七条 外币现金流量以及境外子公司的现金流量，应当采用现金流量发生日的即期汇率或按照系统合理的方法确定的、与现金流量发生日即期汇率近似的汇率折算。 <westbank> Article 7 The exchange rate used for the translation of cash flows in a foreign currency and the cash flows of an overseas subsidiary shall be the spot exchange rate on the date of the cash flows or shall be the rate which is determined through a systematic and reasonable method and which is approximate to the spot exchange rate. 汇率变动对现金的影响额应当作为调节项目，在现金流量表中单独列报。 <westbank> The effect of a change in exchange rate on cash shall, as an adjustment item, separately presented in the cash flow statement. 第三章 经营活动现金流量 <westbank> Chapter III Cash Flows Arising from Operating Activities 第八条 企业应当采用直接法列示经营活动产生的现金流量。 <westbank> Article 8 An enterprise shall adopt the direct method to present the cash flows arising from operating activities. 经营活动，是指企业投资活动和筹资活动以外的所有交易和事项。 <westbank> The term "operating activities" refers to all transactions and events except the investing and financing activities of an enterprise. 直接法，是指通过现金收入和现金支出的主要类别列示经营活动的现金流量。 <westbank> The term "direct method" refers to a method whereby major classes of cash receipts and cash payments are presented for the cash flows arising from operating activities. 第九条 有关经营活动现金流量的信息，可以通过下列途径之一取得： <westbank> Article 9 The relevant information about the cash flows arising from the operating activities may be acquired through either of the following ways: （一） 企业的会计记录。 <westbank> (1) The accounting records of the enterprise. （二） 根据下列项目对利润表中的营业收入、营业成本以及其他项目进行调整： <westbank> (2) Making adjustment on the business revenue, business costs and other items in the income statement according to the following items: 1． 当期存货及经营性应收和应付项目的变动； <westbank> (a) The changes of inventory of current period and the changes of items of operating receivables and payables. ; 2． 固定资产折旧、无形资产摊销、计提资产减值准备等其他非现金项目； <westbank> (b) The depreciation of fixed assets, amortization of intangible assets, provision for asset impairment, and other non-cash projects; and 3． 属于投资活动或筹资活动现金流量的其他非现金项目。 <westbank> (c) Other non-cash items falling into the scope of cash flows arising from investing activities or financing activities. 第十条 经营活动产生的现金流量至少应当单独列示反映下列信息的项目： <westbank> Article 10 The items to reflect the following information for cash flows arising from operating activities shall be presented separately at least. : （一） 销售商品、提供劳务收到的现金； <westbank> (1) Cash received from the sale of goods and the rendering of services; （二） 收到的税费返还； <westbank> (2) Tax refunds received; （三） 收到其他与经营活动有关的现金； <westbank> (3) Cash received relating to other operating activities; （四） 购买商品、接受劳务支付的现金； <westbank> (4) Cash paid for goods purchased and labor services received; （五） 支付给职工以及为职工支付的现金； <westbank> (5) Cash paid to employee and for employee. （六） 支付的各项税费； <westbank> (6) Payments of all types of taxes; and （七） 支付其他与经营活动有关的现金。 <westbank> (7) Cash payments relating to other operating activities. 第十一条 金融企业可以根据行业特点和现金流量实际情况，合理确定经营活动现金流量项目的类别。 <westbank> Article 11 The financial enterprises may, according to the industrial features and the actual situation of cash flows, reasonably determine the categories of cash flows arising from operating activities. 第四章 投资活动现金流量 <westbank> Chapter IV Cash Flows Arising from Investing Activities 第十二条 投资活动，是指企业长期资产的购建和不包括在现金等价物范围的投资及其处置活动。 <westbank> Article 12 The term "investing activities" refers to those activities of an enterprise, such as the purchase and construction of long-term assets and the investments and disposal activity that are not considered to be cash equivalents 第十三条 投资活动产生的现金流量至少应当单独列示反映下列信息的项目： <westbank> Article 13 At least, the items reflecting the following information for the cash flows arising from investing activities shall be presented separately : （一） 收回投资收到的现金； <westbank> (1) Cash received from returns of investments; （二） 取得投资收益收到的现金； <westbank> (2) Cash received from returns on investments; （三） 处置固定资产、无形资产和其他长期资产收回的现金净额； <westbank> (3) Net cash received from the disposal of fixed assets, intangible assets and other long term assets; （四） 处置子公司及其他营业单位收到的现金净额； <westbank> (4) Net cash received from the disposal of subsidiaries and other business entities; （五） 收到其他与投资活动有关的现金； <westbank> (5) Other cash received relating to investing activities; （六） 购建固定资产、无形资产和其他长期资产支付的现金； <westbank> (6) Cash paid for the purchase and construction of fixed assets, intangible assets and other long term assets; （七） 投资支付的现金； <westbank> (7) Cash paid for investments; （八） 取得子公司及其他营业单位支付的现金净额； <westbank> (8) Net cash paid for the acquisition of subsidiaries and other business entities; and （九） 支付其他与投资活动有关的现金。 <westbank> (9) Other cash payments relating to investing activities. 第五章 筹资活动现金流量 <westbank> Chapter V Cash Flows Arising from Financing Activities 第十四条 筹资活动，是指导致企业资本及债务规模和构成发生变化的活动。 <westbank> Article 14 The term "financing activities" refers to those activities that result in changes in the scale and composition of the capital and debts of an enterprise. 第十五条 筹资活动产生的现金流量至少应当单独列示反映下列信息的项目： <westbank> Article 15 At least, the items reflecting the following information for the cash flows arising from financing activities shall be presented separately: （一） 吸收投资收到的现金； <westbank> (1) Cash received by absorbing investments; （二） 取得借款收到的现金； <westbank> (2) Cash received from debts; （三） 收到其他与筹资活动有关的现金； <westbank> (3) Cash received relating to other financing activities. （四） 偿还债务支付的现金； <westbank> (4) Cash paid for repayments of debts; （五） 分配股利、利润或偿付利息支付的现金； <westbank> (5) Cash paid for distribution of dividends or profits, or cash payments for interests; and （六） 支付其他与筹资活动有关的现金。 <westbank> (6) Cash payments relating to other financing activities. 第六章 披露 <westbank> Chapter VI Disclosure 第十六条 企业应当在附实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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