PS:?現金流量表。現金流量表顯示進出公司的現金和現金等價物的金額。現金流量表分為三部分：經營活動、投資活動和籌資活動。
cash flow 現金流動;?資金流動
entering 進來;?進去;?進入;?成為…的壹員;?加入;?開始從事;?開始參加;?開始進入;?著手進行;?enter的現在分詞
leaving 離開;?離開居住地點;?遺棄;?丟棄;?leave的現在分詞
stamen 雄蕊
operating activities 經營活動
investing 投資;?投入;?invest的現在分詞
financing 提供資金;?finance的現在分詞
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:?經營活動。企業的經營活動直接關系到向市場提供商品和服務。這些活動包括制造、分銷和銷售產品或服務。銷售商品收到的現金和支付給供應商的現金是現金流量表中常見的經營活動。
goods and services 貨物及勞務，商品和服務
distributing 分發;?分配;?分銷;?使散開;?使分布;?分散;?distribute的現在分詞
selling 出讓;?轉讓;?出售;?售賣;?銷售得…;?賣出…;?售價是…;?sell的現在分詞
goods sold 出售的商品
payments 付款;?支付;?收款;?款額，款項;?報答;?報償;?payment的復數
suppliers 供應者;?供貨商;?供貨方;?supplier的復數
cash flow statement 現金流量表；現金流轉表
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: 現金和現金等價物計算的資產是現金或可以轉換為現金。服裝店的經營活動可以包括購買材料和支付生產服裝的勞動費用
calculate 計算;?核算;?預測;?推測
assets 有價值的人;?有用的人;?資產;?財產;?asset的復數
converted 轉變，轉換，轉化;?可轉變為;?可變換成;?改變;?皈依，歸附;?convert的過去分詞和過去式
clothing store 服裝店
operating activities 經營活動
buying 買;?購買;?夠支付;?買通;?收買;?賄賂;?buy的現在分詞
paying 付費;?付酬;?交納;?償還;?贏利;?創收;?pay的現在分詞
labor 勞動，努力；工作;?勞工，工人;?分娩，陣痛;?努力爭取(for);?苦幹;?詳細分析緩慢而困難地運轉
clothing 衣服;?服裝;?給…穿衣;?為提供衣服;?clothe的現在分詞
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:?投資活動。投資活動直接關系到投資帶來的變化。出售固定資產和收回貸款是投資活動產生的正現金流的例子。投資活動產生的負現金流可能來自購買固定資產和貸款。
investments 投資;?投資額;?投資物;?值得買的東西;?有用的投資物;?investment的復數
fixed assets 固定資產;?fixed asset的復數
loans 貸款;?借款;?借出;?貸給;?被借出;?借出，貸與;?出借;?loan的第三人稱單數和復數
examples 實例;?例證;?例子;?典型;?範例;?樣品;?榜樣;?楷模;?模範;?example的復數
positive cash flow 正向現金流
come from 來自某處;?出生於;?出身於
purchasing 購買;?采購;?買;?purchase的現在分詞
lending 放款;?貸放;?借給;?借出;?貸;?給…增加，增添;?lend的現在分詞
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:?融資活動。融資活動產生的現金流量是指企業與其所有者和債權人之間的現金流量。它表明壹家公司如何籌集現金。帶來正現金流的融資活動包括從發行股票和債券中獲得現金。帶來負現金流的融資活動包括償還債務、債務利息和股東分紅。
creditors 債權人;?債主;?貸方;?creditor的復數
raises 提升;?舉起;?提起;?直立，站立;?增加，提高;?raise的第三人稱單數
positive cash flow 正向現金流
issuing 宣布;?公布;?發出;?發給，供給;?將…訴諸法律;?issue的現在分詞
bonds 紐帶;?聯系;?關系;?契合;?債券;?公債;?保釋金;?使牢固結合;?把…緊緊地連接到;?增強信任關系;?建立互信關系;?bond的第三人稱單數和復數
negative cash flow 負現金流量
paying off 放線
dividends 紅利;?股息;?股利;?彩金;?dividend的復數
shareholders 股東;?shareholder的復數
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: 因為他們借了壹大筆錢，所以他們的投資活動產生了負現金流。負現金流並不是表現不佳的壹個跡象，而可能僅僅是由於巨額支出。
negative cash flow 負現金流量
investing 投資;?投入;?invest的現在分詞
lent 借給;?借出;?貸;?給…增加，增添;?lend的過去分詞和過去式
sum of money 款項
Rather than 而不
indication 表明;?標示;?顯示;?象征
negative 壞的;?有害的;?消極的;?負面的;?缺乏熱情的;?否定的;?否定詞;?否定;?拒絕;?底片;?負片;?屬陰性的結果;?否定…的真實性;?證偽
expenditures 花費;?消費;?費用;?開支;?耗費，消耗;?expenditure的復數
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.