Cash Flow Statement
Cash flow statement. A cash flow statement shows the amount of cash and cash equivalents entering and leaving a company. A cash flow statement is divided into three parts: operating activities, investing activities, and financing activities.
PS: 现金流量表。现金流量表显示进出公司的现金和现金等价物的金额。现金流量表分为三部分：经营活动、投资活动和筹资活动。
cash flow现金流动; 资金流动
entering进来; 进去; 进入; 成为…的一员; 加入; 开始从事; 开始参加; 开始进入; 着手进行; enter的现在分词
leaving离开; 离开居住地点; 遗弃; 丢弃; leave的现在分词
stamen雄蕊
operating activities经营活动
investing投资; 投入; invest的现在分词
financing提供资金; finance的现在分词
Operating activities.
A business’s operating activities directly relate to providing goods and services to the market. These activities include manufacturing, distributing, and selling products or services. Cash receipts from goods sold and payments to suppliers are common operating activities in a cash flow statement.
PS: 经营活动。企业的经营活动直接关系到向市场提供商品和服务。这些活动包括制造、分销和销售产品或服务。销售商品收到的现金和支付给供应商的现金是现金流量表中常见的经营活动。
goods and services货物及劳务，商品和服务
distributing分发; 分配; 分销; 使散开; 使分布; 分散; distribute的现在分词
selling出让; 转让; 出售; 售卖; 销售得…; 卖出…; 售价是…; sell的现在分词
goods sold出售的商品
payments付款; 支付; 收款; 款额，款项; 报答; 报偿; payment的复数
suppliers供应者; 供货商; 供货方; supplier的复数
cash flow statement现金流量表；现金流转表
Cash and cash equivalents calculate assets that are cash or can be converted into cash. A clothing store’s operating activities may include buying materials and paying for labor to produce clothing.
PS: 现金和现金等价物计算的资产是现金或可以转换为现金。服装店的经营活动可以包括购买材料和支付生产服装的劳动费用
calculate计算; 核算; 预测; 推测
assets有价值的人; 有用的人; 资产; 财产; asset的复数
converted转变，转换，转化; 可转变为; 可变换成; 改变; 皈依，归附; convert的过去分词和过去式
clothing store服装店
operating activities经营活动
buying买; 购买; 够支付; 买通; 收买; 贿赂; buy的现在分词
paying付费; 付酬; 交纳; 偿还; 赢利; 创收; pay的现在分词
labor劳动，努力；工作; 劳工，工人; 分娩，阵痛; 努力争取(for); 苦干; 详细分析缓慢而困难地运转
clothing衣服; 服装; 给…穿衣; 为提供衣服; clothe的现在分词
Investing activities.
Investing activities are directly related to changes resulting from investments. The sale of fixed assets and the collection of loans are examples of positive cash flow from investing activities. Negative cash flow from investing activities may come from purchasing fixed assets and lending money.
PS: 投资活动。投资活动直接关系到投资带来的变化。出售固定资产和收回贷款是投资活动产生的正现金流的例子。投资活动产生的负现金流可能来自购买固定资产和贷款。
investments投资; 投资额; 投资物; 值得买的东西; 有用的投资物; investment的复数
fixed assets固定资产; fixed asset的复数
loans贷款; 借款; 借出; 贷给; 被借出; 借出，贷与; 出借; loan的第三人称单数和复数
examples实例; 例证; 例子; 典型; 范例; 样品; 榜样; 楷模; 模范; example的复数
positive cash flow正向现金流
come from来自某处; 出生于; 出身于
purchasing购买; 采购; 买; purchase的现在分词
lending放款; 贷放; 借给; 借出; 贷; 给…增加，增添; lend的现在分词
Financing activities.
Cash flow from financing activities measures cash flow between a firm and its owners and creditors. It indicates how a company raises cash. Financing activities that bring a positive cash flow include receiving cash from issuing stocks and bonds. Financing activities that bring a negative cash flow include paying off debt, interest on debt, and dividends to shareholders.
PS: 融资活动。融资活动产生的现金流量是指企业与其所有者和债权人之间的现金流量。它表明一家公司如何筹集现金。带来正现金流的融资活动包括从发行股票和债券中获得现金。带来负现金流的融资活动包括偿还债务、债务利息和股东分红。
creditors债权人; 债主; 贷方; creditor的复数
raises提升; 举起; 提起; 直立，站立; 增加，提高; raise的第三人称单数
positive cash flow正向现金流
issuing宣布; 公布; 发出; 发给，供给; 将…诉诸法律; issue的现在分词
bonds纽带; 联系; 关系; 契合; 债券; 公债; 保释金; 使牢固结合; 把…紧紧地连接到; 增强信任关系; 建立互信关系; bond的第三人称单数和复数
negative cash flow负现金流量
paying off放线
dividends红利; 股息; 股利; 彩金; dividend的复数
shareholders股东; shareholder的复数
They had a negative cash flow from investing activities because they lent a large sum of money. Rather than being an indication of poor performance, negative cash flows may simply be due to heavy expenditures.
PS: 因为他们借了一大笔钱，所以他们的投资活动产生了负现金流。负现金流并不是表现不佳的一个迹象，而可能仅仅是由于巨额支出。
negative cash flow负现金流量
investing投资; 投入; invest的现在分词
lent借给; 借出; 贷; 给…增加，增添; lend的过去分词和过去式
sum of money款项
Rather than而不
indication表明; 标示; 显示; 象征
negative坏的; 有害的; 消极的; 负面的; 缺乏热情的; 否定的; 否定词; 否定; 拒绝; 底片; 负片; 属阴性的结果; 否定…的真实性; 证伪
expenditures花费; 消费; 费用; 开支; 耗费，消耗; expenditure的复数
Exercise:
1.A cash flow statement shows the amount of cash entering and leaving a company.
2.The sale of fixed assets and the collection of loans are examples of positive cash flow from investing activities.
3.The movement of cash between a company and its owners is cash flow from financing activities.
4.They had a negative cash flow from investing activities because they lent a lot of money.
5.Investing activities include sources and uses of cash from investments.