㈠ 請教各位，現金流量表中的匯率變動對現金及現金等價
匯率變動
對現金的影響額
＝
現金流量表
補充資料中「現金及現金等價物凈增加額」－（經營活動產生的
現金流量凈額
＋投資活動產生的現金流量凈額＋
籌資活動
產生的現金流量凈額)
㈡ 財務英語翻譯
專業翻譯：
Responsible for the company's overall financial work, including dealing with day-to-day accounting, financial accounting. Income accounts and accounts receivable management; tax and invoice management. Familiar with the banks, instry and commerce, taxation work processes. Monthly tax returns to deal with banking issues. make funds deployment. invoicing. compiled from the billing, reconciliation between monthly statements. reminders to customers. quarter and in the preparation of annual financial statements. cost of the project's budget and accounting. skilled use of Kingdee K3ERP operating system. treatment day-to-day administrative and personnel work. examined the various documents and other changes to the handling. familiar with the workflow.
㈢ 幫忙翻譯英語：匯率變動±2%,或者市場價格區間變動±2%,我們有權對價格進行調整。
We have the rights to adjust the selling price if fluctuation in exchange rate >= ±2% , or the changing interval of market price >= ±2%.
不明請追問
㈣ 在現金流量表上「匯率變動對現金的影響額」一欄怎麼填
匯率變動對現金的影響
1.現金流量表准則規定，外幣現金流量以及境外子公司的現金流量，應當採用現金流量發生日的即期匯率或即期匯率近似的匯率折算。匯率變動對現金的影響額應當作為調節項目，在現金流量表中單獨列報。
2.匯率變動對現金的影響，指企業外幣現金流量及境外子公司的現金流量折算成記賬本位幣時，所採用的是現金流量發生日的匯率或即期匯率近似的匯率，而現金流量表「現金及現金等價物凈增加額」項目中外幣現金凈增加額是按資產負債表日的即期匯率折算。這兩者的差額即為匯率變動對現金的影響。
3.現金流量表第「四、匯率變動對現金及現金等價物的影響」要加「五、現金及現金等價物凈增加額」。沒有「其他對現金的影響」。「現金及現金等價物凈增加額」本來就是「凈現金流量」，不存在再加的問題。
㈤ 怎樣填列"匯率變動對現金的影響額"
第22條規定:"企業外幣現金流量以及境外子公司的現金流量,應以現金流量發生日的匯率或平均匯率折算.匯率變動對現金的影響,應作為調節項目,在現金流量表中單獨列示."
㈥ 誰在中英文對照的現金流量表
現金流量表（非金融類）
CASH FLOW STATEMENT(Travel enterprise)
會外年通03表
編制單位：Name of enterprise: 單位：元
項 目 ITEMS 行次 金額
一、經營活動產生的現金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1
銷售商品、提供勞務收到的現金 Cash received from sale of goods or rendering of services 2
收到的稅費返還 Refund of tax and levies 3
收到的其他與經營活動有關的現金 Other cash received relating to operating activities 4
現金流入小計 Sub-total of cash inflows 5
購買商品、接受勞務支付的現金 Cash paid for goods and services 6
支付給職工以及為職工支付的現金 Cash paid to and on behalf of employees 7
支付的各項稅費 Payments of all types of taxes 8
支付的其他與經營活動有關的現金 Other cash paid relating to operating activities 9
現金流出小計 Sub-total of cash outflows 10
經營活動產生的現金流量凈額 Net cash flows from operating activities 11
二、投資活動產生的現金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12
收回投資所收到的現金 Cash received from disposal of investments 13
取得投資收益所收到的現金 Cash received from returns on investments 14
處置固定資產、無形資產和其他長期資產所收回的現金凈額 ,IntangibleAssets&OtherLong-termAssets 15
收到的其他與投資活動有關的現金 Other cash received relating to investing activities 16
現金流入小計 Sub-total of cash inflows 17
購建固定資產、無形資產和其他長期資產所支付的現金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18
投資所支付的現金 Cash paid to acquire investments 19
支付的其他與投資活動有關的現金 Other cash payments relating to investing activities 20
現金流出小計 Sub-total of cash outflows 21
投資活動產生的現金流量凈額 Net cash flows from investing activities 22
三、籌資活動產生的現金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23
吸收投資所收到的現金 Cash received from capital contribution 24
借款所收到的現金 Cash received from borrowings 25
收到的其他與籌資活動有關的現金 Other cash received relating to financing activities 26
現金流入小計 Sub-total of cash inflows 27
償還債務所支付的現金 Cash repayments of amounts borrowed 28
分配股利、利潤和償付利息所支付的現金 Cash payments for interest expenses and distribution of dividends or profit 29
支付的其他與籌資活動有關的現金 Other cash payments relating to financing activites 30
現金流出小計 Sub-total of cash outflows 31
籌資活動產生的現金流量凈額 Net cash flows from financing activities 32
四、匯率變動對現金的影響 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33
五、現金及現金等價物凈增加額 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34
（續表）
現金流量表（非金融類）
CASH FLOW STATEMENT(Travel enterprise)
會外年通03表
編制單位：Name of enterprise: 單位：元
補充資料 35
1.將凈利潤調節為經營活動現金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36
凈利潤 Net profit 37
加：*少數股東權益 Add:Minority interest 38
減：未確認的投資損失 Less:Uncertained investment loss 39
加：計提的資產損失准備 Add:Provision for asset impairment 40
固定資產折舊 Depreciation of fixed assets 41
無形資產攤銷 Amortisation of intangible assets 42
長期待攤費用攤銷 Amortisation of long-term prepaid expenses 43
待攤費用減少(減：增加) Decrease in prepaid expenses(dect:increase) 44
預提費用增加(減：減少) Increase in prepaid expenses(dect:decrease) 45
處置固定資產、無形資產和其他長期資產的損失(減：收益) -termAssets'DectGains 46
固定資產報廢損失 Losses on disposal of fixed assets 47
財務費用 Financial expenses 48
投資損失(減：收益) Losses arising from investments(dect:gains) 49
遞延稅款貸項(減：借項) Deferred tax credit(dect: debit) 50
存貨的減少(減：增加) Decrease in inventories(dect:increase) 51
經營性應收項目的減少(減：增加) Decrease in operating receivables(dect:increase) 52
經營性應付項目的增加(減：減少) Increare in operating payables(dect:decrease) 53
其他 Others 54
經營活動產生的現金流量凈額 Net cash flows from operating activities 55
2.不涉及現金收支的投資和籌資活動： Investing and financing activities that do not involve cash receipts and payment 56
債務轉為資本 Conversion of debt into captical 57
一年內到期的可轉換公司債券 ity 58
融資租入固定資產 Fixed assets acquired under finance leases 59
其他 Other 60
61
62
3.現金及現金等價物凈增加情況： Net increase/(decrease) in cash and cash equivalents 63
現金的期末余額 Cash at end of year 64
減：現金的期初余額 Less: Cash at beginning of year 65
加：現金等價物的期末余額 Plus:Cash equivalents at end of year 66
減：現金等價物的期初余額 Less:Cash equivalents at beginning of year 67
現金及現金等價物凈增加額 Net increase/(decrease) incash and cash equivalents 68
㈦ 100分求英文版現金流量表
現金流量表（非金融類）
CASH FLOW STATEMENT(Travel enterprise)
會外年通03表
編制單位：Name of enterprise: 單位：元
項 目 ITEMS 行次 金額
一、經營活動產生的現金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1
銷售商品、提供勞務收到的現金 Cash received from sale of goods or rendering of services 2
收到的稅費返還 Refund of tax and levies 3
收到的其他與經營活動有關的現金 Other cash received relating to operating activities 4
現金流入小計 Sub-total of cash inflows 5
購買商品、接受勞務支付的現金 Cash paid for goods and services 6
支付給職工以及為職工支付的現金 Cash paid to and on behalf of employees 7
支付的各項稅費 Payments of all types of taxes 8
支付的其他與經營活動有關的現金 Other cash paid relating to operating activities 9
現金流出小計 Sub-total of cash outflows 10
經營活動產生的現金流量凈額 Net cash flows from operating activities 11
二、投資活動產生的現金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12
收回投資所收到的現金 Cash received from disposal of investments 13
取得投資收益所收到的現金 Cash received from returns on investments 14
處置固定資產、無形資產和其他長期資產所收回的現金凈額 ,IntangibleAssets&OtherLong-termAssets 15
收到的其他與投資活動有關的現金 Other cash received relating to investing activities 16
現金流入小計 Sub-total of cash inflows 17
購建固定資產、無形資產和其他長期資產所支付的現金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18
投資所支付的現金 Cash paid to acquire investments 19
支付的其他與投資活動有關的現金 Other cash payments relating to investing activities 20
現金流出小計 Sub-total of cash outflows 21
投資活動產生的現金流量凈額 Net cash flows from investing activities 22
三、籌資活動產生的現金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23
吸收投資所收到的現金 Cash received from capital contribution 24
借款所收到的現金 Cash received from borrowings 25
收到的其他與籌資活動有關的現金 Other cash received relating to financing activities 26
現金流入小計 Sub-total of cash inflows 27
償還債務所支付的現金 Cash repayments of amounts borrowed 28
分配股利、利潤和償付利息所支付的現金 Cash payments for interest expenses and distribution of dividends or profit 29
支付的其他與籌資活動有關的現金 Other cash payments relating to financing activites 30
現金流出小計 Sub-total of cash outflows 31
籌資活動產生的現金流量凈額 Net cash flows from financing activities 32
四、匯率變動對現金的影響 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33
五、現金及現金等價物凈增加額 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34
（續表）
現金流量表（非金融類）
CASH FLOW STATEMENT(Travel enterprise)
會外年通03表
編制單位：Name of enterprise: 單位：元
補充資料 35
1.將凈利潤調節為經營活動現金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36
凈利潤 Net profit 37
加：*少數股東權益 Add:Minority interest 38
減：未確認的投資損失 Less:Uncertained investment loss 39
加：計提的資產損失准備 Add:Provision for asset impairment 40
固定資產折舊 Depreciation of fixed assets 41
無形資產攤銷 Amortisation of intangible assets 42
長期待攤費用攤銷 Amortisation of long-term prepaid expenses 43
待攤費用減少(減：增加) Decrease in prepaid expenses(dect:increase) 44
預提費用增加(減：減少) Increase in prepaid expenses(dect:decrease) 45
處置固定資產、無形資產和其他長期資產的損失(減：收益) -termAssets'DectGains 46
固定資產報廢損失 Losses on disposal of fixed assets 47
財務費用 Financial expenses 48
投資損失(減：收益) Losses arising from investments(dect:gains) 49
遞延稅款貸項(減：借項) Deferred tax credit(dect: debit) 50
存貨的減少(減：增加) Decrease in inventories(dect:increase) 51
經營性應收項目的減少(減：增加) Decrease in operating receivables(dect:increase) 52
經營性應付項目的增加(減：減少) Increare in operating payables(dect:decrease) 53
其他 Others 54
經營活動產生的現金流量凈額 Net cash flows from operating activities 55
2.不涉及現金收支的投資和籌資活動： Investing and financing activities that do not involve cash receipts and payment 56
債務轉為資本 Conversion of debt into captical 57
一年內到期的可轉換公司債券 ity 58
融資租入固定資產 Fixed assets acquired under finance leases 59
其他 Other 60
61
62
3.現金及現金等價物凈增加情況： Net increase/(decrease) in cash and cash equivalents 63
現金的期末余額 Cash at end of year 64
減：現金的期初余額 Less: Cash at beginning of year 65
加：現金等價物的期末余額 Plus:Cash equivalents at end of year 66
減：現金等價物的期初余額 Less:Cash equivalents at beginning of year 67
現金及現金等價物凈增加額 Net increase/(decrease) incash and cash equivalents 68
㈧ 在現金流量表中匯率變動對現金及現金等價物的影響一欄中數值的正負怎麼理解，是現金流入還是現金流出
匯率變動對現金的影響，指企業外幣現金流量及境外子公司的現金流量折算成記賬本位幣時，所採用的是現金流量發生日的匯率或即期匯率的近似匯率，而現金流量表「現金及現金等價物凈增加額」項目中外幣現金凈增加額是按資產負債表日的即期匯率折算。這兩者的差額即為匯率變動對現金的影響。無論該項目金額為正或是為負，都不發生現金流動，僅僅是外幣折算的問題。
㈨ 現金流量表匯率變動對現金的影響
匯率變動對現金的影響額來源：考試大 2008/11/4 【考試大：中國教育考試第一門戶】
該項目反映外幣現金流量以及境外子公司的現金流量折算為人民幣時，所採用的現金流量發生日的即期匯率或按照系統合理的方法確定的、與現金流量發生日即期匯率近似的匯率折算的人民幣金額與「現金及現金等價物凈增加額」中外幣凈增加額按期末匯率折算的人民幣金額之間的差額。
【例】某企業本期發生如下外幣業務：
（1）出口商品一批，售價210萬美元，收匯當日匯率為1:8.22;
（2）收到以前客戶欠款65萬美元，收匯當日匯率為1:8.26；
（3）當期進口貨物一批，支付145萬美元，當日匯率為1:8.28；
（4）支付前期欠款15萬美元，當日匯率為1:8.27；
該企業一直按照當日匯率作為外幣折算匯率。年末編表日的匯率為1:8.29。假設當期再無其他外幣業務。
要求：計算匯率變動對現金的影響額。
【分析】
（1）首先計算匯率變動對現金流入的影響額
匯率變動對現金流入的影響額=∑（經營活動流入的現金×匯率變動）
=2100 000×（8.29-8.22）+650 000×（8.29-8.26）
=166 500（元）
（2）其次計算匯率變動對現金流出的影響額
匯率變動對現金流出的影響額=∑（經營活動流出的現金×匯率變動）=1450 000×（8.29-8.28）+150 000×（8.29-8.27）=17 500（元）
（3）最後計算匯率變動對現金的影響額
匯率變動對現金的影響額=匯率變動對現金流入的影響額-匯率變動對現金流出的影響額 =166 500-17 500=149 000（元）