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）

Operating activities

經(jīng)營(yíng)活動(dòng)

Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. Cash flows from operating activities are primarily derived from the principal revenue-producing activities of the entity. Therefore, they generally result from the transactions and other events that enter into the determination of profit or loss.

經(jīng)營(yíng)活動(dòng)，是指主體產(chǎn)生收入的主要活動(dòng)以及不屬于投資或籌資的其他活動(dòng)。經(jīng)營(yíng)活動(dòng)所形成的現(xiàn)金流量主要來(lái)源于主體產(chǎn)生收入的主要活動(dòng)。因此，這些現(xiàn)金流量一般由計(jì)入主體損益的交易和其他事項(xiàng)形成。

The amount of cash flows arising from operating activities is a key indicator of the extent to which the operations of the entity have generated sufficient cash flows to repay loans, maintain the operating capability of the entity, pay dividends and make new investments without recourse to external sources of financing.

經(jīng)營(yíng)活動(dòng)所形成的現(xiàn)金流量金額是一個(gè)重要的標(biāo)志，通過(guò)它可以判斷在不動(dòng)用主體外部資金的情況下，主體通過(guò)經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量是否足以償還貸款、維持主體的生產(chǎn)經(jīng)營(yíng)能力、支付股利以及進(jìn)行新的投資。

An entity shall report cash flows from operating activities using either:

(a) the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed; or

(b) the indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows.

主體應(yīng)當(dāng)用以下兩種方法之一，報(bào)告來(lái)自主體經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量：

（1）直接法，通過(guò)現(xiàn)金收入總額和現(xiàn)金支出總額的總括分類反映來(lái)自主體經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量；

（2）間接法，通過(guò)將主體非現(xiàn)金交易、過(guò)去或者未來(lái)經(jīng)營(yíng)活動(dòng)的現(xiàn)金收支的遞延和應(yīng)計(jì)項(xiàng)目，以及與投資或籌資現(xiàn)金流量相關(guān)的收益或費(fèi)用項(xiàng)目的影響，對(duì)損益進(jìn)行調(diào)整，來(lái)揭示主體經(jīng)營(yíng)活動(dòng)所形成的現(xiàn)金流量。

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）

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