现金流量表是财务报表的三个基本报告之一，所表达的是在一固定期间（通常是每月或每季）内，一家机构的现金（包含银行存款）的增减变动情形。今天就给大家汇总一些ACCA考试当中关于现金流量表的知识：
IAS 7 Statement of Cash Flows
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.
主体现金流量信息能够帮助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。
Operating activities经营活动
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.
经营活动，是指主体产生收入的主要活动以及不属于投资或筹资的其他活动。经营活动所形成的现金流量主要来源于主体产生收入的主要活动。因此，这些现金流量一般由计入主体损益的交易和其他事项形成。
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.
经营活动所形成的现金流量金额是一个重要的标志，通过它可以判断在不动用主体外部资金的情况下，主体通过经营活动产生的现金流量是否足以偿还贷款、维持主体的生产经营能力、支付股利以及进行新的投资。
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.
主体应当用以下两种方法之一，报告来自主体经营活动的现金流量：
（1）直接法，通过现金收入总额和现金支出总额的总括分类反映来自主体经营活动的现金流量；
（2）间接法，通过将主体非现金交易、过去或者未来经营活动的现金收支的递延和应计项目，以及与投资或筹资现金流量相关的收益或费用项目的影响，对损益进行调整，来揭示主体经营活动所形成的现金流量。
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