ACCA考試知識點(diǎn)：國際會計準(zhǔn)則第7號——現(xiàn)金流量表（二）

Operating activities

經(jīng)營活動

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)營活動，是指主體產(chǎn)生收入的主要活動以及不屬于投資或籌資的其他活動。經(jīng)營活動所形成的現(xiàn)金流量主要來源于主體產(chǎn)生收入的主要活動。因此，這些現(xiàn)金流量一般由計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)營活動所形成的現(xiàn)金流量金額是一個重要的標(biāo)志，通過它可以判斷在不動用主體外部資金的情況下，主體通過經(jīng)營活動產(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，報告來自主體經(jīng)營活動的現(xiàn)金流量：

（1）直接法，通過現(xiàn)金收入總額和現(xiàn)金支出總額的總括分類反映來自主體經(jīng)營活動的現(xiàn)金流量；

（2）間接法，通過將主體非現(xiàn)金交易、過去或者未來經(jīng)營活動的現(xiàn)金收支的遞延和應(yīng)計項(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，對損益進(jìn)行調(diào)整，來揭示主體經(jīng)營活動所形成的現(xiàn)金流量。

ACCA考試知識點(diǎn)：國際會計準(zhǔn)則第7號——現(xiàn)金流量表（一）

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