ACCA考试知识点：国际会计准则第7号——现金流量表（一）
The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities.
本准则的目标是要求主体通过现金流量表提供其现金和现金等价物过去变动情况的信息，现金流量表将主体当期的现金流量划分为经营活动、投资活动和筹资活动。
Cash flows are inflows and outflows of cash and cash equivalents.
Cash comprises cash on hand and demand deposits.
Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
现金流量，是指现金和现金等价物的流入和流出。现金包括库存现金和活期存款。现金等价物是指期限短、流动性强、易于转换成已知金额的现金、并且价值变动风险很小的投资。
Information about the cash flows of an entity is useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows. The economic decisions that are taken by users require an evaluation of the ability of an entity to generate cash and cash equivalents and the timing and certainty of their generation.
主体现金流量信息有助于财务报表使用者评价主体产生现金和现金等价物的能力，并了解主体是如何使用这些现金和现金等价物的。财务报表使用者在进行经济决策时需要评价主体产生现金和现金等价物的能力，以及主体产生现金和现金等价物的时间性和确定性。
The statement of cash flows shall report cash flows during the period classified by operating, investing and financing activities.
现金流量表应当按经营活动、投资活动和筹资活动分类报告主体当期的现金流量。
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