ACCA考試知識(shí)點(diǎn)：國(guó)際會(huì)計(jì)準(zhǔn)則第7號(hào)——現(xiàn)金流量表（三）

Investing activities

投資活動(dòng)

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.

投資活動(dòng)，是指長(zhǎng)期資產(chǎn)以及不包括在現(xiàn)金等價(jià)物范圍內(nèi)的其他投資的購(gòu)買(mǎi)和處置。單獨(dú)披露來(lái)自投資 活動(dòng)的現(xiàn)金流量是重要的，因?yàn)檫@些現(xiàn)金流量代表著主體為了獲得未來(lái)的收益和現(xiàn)金流量而轉(zhuǎn)出資源的程度。

The aggregate cash flows arising from obtaining and losing control of subsidiaries or other businesses shall be presented separately and classified as investing activities.

來(lái)自獲得和失去子公司或其他業(yè)務(wù)控制權(quán)的現(xiàn)金流量總額，應(yīng)當(dāng)單獨(dú)列示并且劃歸為投資活動(dòng)現(xiàn)金流量。

Financing activities

籌資活動(dòng)

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.

籌資活動(dòng)，是指導(dǎo)致主體繳入權(quán)益及借款的規(guī)模和構(gòu)成發(fā)生變化的活動(dòng)。單獨(dú)披露來(lái)自籌資活動(dòng)的現(xiàn)金流量是重要的，因?yàn)檫@有助于預(yù)測(cè)主體資本的提供者對(duì)主體未來(lái)現(xiàn)金流量的要求權(quán)。

An entity shall report separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities.

主體應(yīng)當(dāng)單獨(dú)報(bào)告來(lái)自投資和籌資活動(dòng)的總現(xiàn)金收入和總現(xiàn)金支出的總括分類。

ACCA考試知識(shí)點(diǎn)：國(guó)際會(huì)計(jì)準(zhǔn)則第7號(hào)——現(xiàn)金流量表（一）

ACCA考試知識(shí)點(diǎn)：國(guó)際會(huì)計(jì)準(zhǔn)則第7號(hào)——現(xiàn)金流量表（二）

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