【ACA资讯】现金流量表：IAS 7与企业会计准则 31
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企业会计准则第31号——现金流量表  1.企业应当采用直接法列示经营活动产生的现金流量。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 2.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： （一）企业的会计记录。 （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：当期存货及经营性应收和应付项目的变动；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；属于投资活动或筹资活动现金流量的其他非现金项目。 3.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： （一）销售商品、提供劳务收到的现金； （二）收到的税费返还； （三）收到其他与经营活动有关的现金； （四）购买商品、接受劳务支付的现金； （五）支付给职工以及为职工支付的现金； （六）支付的各项税费； （七）支付其他与经营活动有关的现金。 4.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。 国际会计准则第七号——现金流量表 objective 1.Information about the cash flow of enterprises helps to evaluate users'ability to form cash and cash equivalents,and provide the basis for enterprises to use these cash flows.The user's economic decision-making needs to evaluate the ability of the enterprise to form cash and cash equivalents,as well as its timeliness and certainty. 2.The purpose of this code is to provide information on the change in cash and cash equivalents of the enterprise.This information is provided in the form of a cash flow statement.It classifies the cash flow of business,investment and financing during the accounting period. Range 1.,the enterprise shall compile the cash flow statement according to the requirements of this code,and shall report it as an inalienable part of the financial statements that need to be submitted for each period. 2.the code number is replaced by the"statement of changes in the financial situation",No.seventh of the international accounting standards approved in June 1977 3.the users of the financial statements of the enterprise are concerned about how the enterprise forms cash and cash equivalents.This is the case regardless of the nature of the business and whether it can be regarded as a product of an enterprise,whether it is a financial institution or not.The business needs cash,basically for the same reason,although the main business of its revenue creation may be different.Businesses need to use cash to do business,to pay off debt,and to return them to investors.Therefore,this code requires all enterprises to submit a statement of cash flow The role of cash flow information 1.when the cash flow statement with other financial statements when used together,the information provided by the user can evaluate the enterprise net assets,changes in financial structure(including liquidity and solvency),and the ability of enterprises to adapt to the changing environment and time and affect the amount and timing of cash flows.The information of cash flow helps to evaluate the ability of enterprises to form cash and cash equivalents,and enables users to establish models for evaluating and comparing the future value of cash flows of different enterprises.It also improves the comparability of business performance reports for different enterprises,as it eliminates the impact of different accounting treatments on the same transactions and matters. 2.information about the past cash flow is used as an indicator of the amount,time and certainty of future cash flow.It also helps to review the accuracy of past estimates of future cash flows,and examine the relationship between profitability,net cash flow and the impact of price changes. Definition the following terms used in this code have a specific meaning: Cash,including cash in stock and current deposit. Cash equivalents are short-term investments that can be converted to the known amount of cash at any time,with high liquidity and less risk of change of value. Business operation refers to the main business of creating income and other businesses that do not belong to the investment or financing business. Investment business refers to the acquisition and processing of long-term assets,as well as other investments that do not include cash equivalents. The financing business refers to the business that leads to the change in the equity capital of the enterprise and the scale and structure of the loan. 来源：于濮铭，微信号：Puming_Paddy-Yu，由中国ACA网【www.aca.cn】整理发布，若需引用或转载，请注明来源！ |
