㈠ 请教各位，现金流量表中的汇率变动对现金及现金等价
汇率变动
对现金的影响额
＝
现金流量表
补充资料中“现金及现金等价物净增加额”－（经营活动产生的
现金流量净额
＋投资活动产生的现金流量净额＋
筹资活动
产生的现金流量净额)
㈡ 财务英语翻译
专业翻译：
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 帮忙翻译英语：汇率变动±2%,或者市场价格区间变动±2%,我们有权对价格进行调整。
We have the rights to adjust the selling price if fluctuation in exchange rate >= ±2% , or the changing interval of market price >= ±2%.
不明请追问
㈣ 在现金流量表上“汇率变动对现金的影响额”一栏怎么填
汇率变动对现金的影响
1.现金流量表准则规定，外币现金流量以及境外子公司的现金流量，应当采用现金流量发生日的即期汇率或即期汇率近似的汇率折算。汇率变动对现金的影响额应当作为调节项目，在现金流量表中单独列报。
2.汇率变动对现金的影响，指企业外币现金流量及境外子公司的现金流量折算成记账本位币时，所采用的是现金流量发生日的汇率或即期汇率近似的汇率，而现金流量表“现金及现金等价物净增加额”项目中外币现金净增加额是按资产负债表日的即期汇率折算。这两者的差额即为汇率变动对现金的影响。
3.现金流量表第“四、汇率变动对现金及现金等价物的影响”要加“五、现金及现金等价物净增加额”。没有“其他对现金的影响”。“现金及现金等价物净增加额”本来就是“净现金流量”，不存在再加的问题。
㈤ 怎样填列"汇率变动对现金的影响额"
第22条规定:"企业外币现金流量以及境外子公司的现金流量,应以现金流量发生日的汇率或平均汇率折算.汇率变动对现金的影响,应作为调节项目,在现金流量表中单独列示."
㈥ 谁在中英文对照的现金流量表
现金流量表（非金融类）
CASH FLOW STATEMENT(Travel enterprise)
会外年通03表
编制单位：Name of enterprise: 单位：元
项 目 ITEMS 行次 金额
一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1
销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2
收到的税费返还 Refund of tax and levies 3
收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4
现金流入小计 Sub-total of cash inflows 5
购买商品、接受劳务支付的现金 Cash paid for goods and services 6
支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7
支付的各项税费 Payments of all types of taxes 8
支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9
现金流出小计 Sub-total of cash outflows 10
经营活动产生的现金流量净额 Net cash flows from operating activities 11
二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12
收回投资所收到的现金 Cash received from disposal of investments 13
取得投资收益所收到的现金 Cash received from returns on investments 14
处置固定资产、无形资产和其他长期资产所收回的现金净额 ,IntangibleAssets&OtherLong-termAssets 15
收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16
现金流入小计 Sub-total of cash inflows 17
购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18
投资所支付的现金 Cash paid to acquire investments 19
支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20
现金流出小计 Sub-total of cash outflows 21
投资活动产生的现金流量净额 Net cash flows from investing activities 22
三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23
吸收投资所收到的现金 Cash received from capital contribution 24
借款所收到的现金 Cash received from borrowings 25
收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26
现金流入小计 Sub-total of cash inflows 27
偿还债务所支付的现金 Cash repayments of amounts borrowed 28
分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29
支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30
现金流出小计 Sub-total of cash outflows 31
筹资活动产生的现金流量净额 Net cash flows from financing activities 32
四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33
五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34
（续表）
现金流量表（非金融类）
CASH FLOW STATEMENT(Travel enterprise)
会外年通03表
编制单位：Name of enterprise: 单位：元
补充资料 35
1.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36
净利润 Net profit 37
加：*少数股东权益 Add:Minority interest 38
减：未确认的投资损失 Less:Uncertained investment loss 39
加：计提的资产损失准备 Add:Provision for asset impairment 40
固定资产折旧 Depreciation of fixed assets 41
无形资产摊销 Amortisation of intangible assets 42
长期待摊费用摊销 Amortisation of long-term prepaid expenses 43
待摊费用减少(减：增加) Decrease in prepaid expenses(dect:increase) 44
预提费用增加(减：减少) Increase in prepaid expenses(dect:decrease) 45
处置固定资产、无形资产和其他长期资产的损失(减：收益) -termAssets'DectGains 46
固定资产报废损失 Losses on disposal of fixed assets 47
财务费用 Financial expenses 48
投资损失(减：收益) Losses arising from investments(dect:gains) 49
递延税款贷项(减：借项) Deferred tax credit(dect: debit) 50
存货的减少(减：增加) Decrease in inventories(dect:increase) 51
经营性应收项目的减少(减：增加) Decrease in operating receivables(dect:increase) 52
经营性应付项目的增加(减：减少) Increare in operating payables(dect:decrease) 53
其他 Others 54
经营活动产生的现金流量净额 Net cash flows from operating activities 55
2.不涉及现金收支的投资和筹资活动： Investing and financing activities that do not involve cash receipts and payment 56
债务转为资本 Conversion of debt into captical 57
一年内到期的可转换公司债券 ity 58
融资租入固定资产 Fixed assets acquired under finance leases 59
其他 Other 60
61
62
3.现金及现金等价物净增加情况： Net increase/(decrease) in cash and cash equivalents 63
现金的期末余额 Cash at end of year 64
减：现金的期初余额 Less: Cash at beginning of year 65
加：现金等价物的期末余额 Plus:Cash equivalents at end of year 66
减：现金等价物的期初余额 Less:Cash equivalents at beginning of year 67
现金及现金等价物净增加额 Net increase/(decrease) incash and cash equivalents 68
㈦ 100分求英文版现金流量表
现金流量表（非金融类）
CASH FLOW STATEMENT(Travel enterprise)
会外年通03表
编制单位：Name of enterprise: 单位：元
项 目 ITEMS 行次 金额
一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1
销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2
收到的税费返还 Refund of tax and levies 3
收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4
现金流入小计 Sub-total of cash inflows 5
购买商品、接受劳务支付的现金 Cash paid for goods and services 6
支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7
支付的各项税费 Payments of all types of taxes 8
支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9
现金流出小计 Sub-total of cash outflows 10
经营活动产生的现金流量净额 Net cash flows from operating activities 11
二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12
收回投资所收到的现金 Cash received from disposal of investments 13
取得投资收益所收到的现金 Cash received from returns on investments 14
处置固定资产、无形资产和其他长期资产所收回的现金净额 ,IntangibleAssets&OtherLong-termAssets 15
收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16
现金流入小计 Sub-total of cash inflows 17
购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18
投资所支付的现金 Cash paid to acquire investments 19
支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20
现金流出小计 Sub-total of cash outflows 21
投资活动产生的现金流量净额 Net cash flows from investing activities 22
三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23
吸收投资所收到的现金 Cash received from capital contribution 24
借款所收到的现金 Cash received from borrowings 25
收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26
现金流入小计 Sub-total of cash inflows 27
偿还债务所支付的现金 Cash repayments of amounts borrowed 28
分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29
支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30
现金流出小计 Sub-total of cash outflows 31
筹资活动产生的现金流量净额 Net cash flows from financing activities 32
四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33
五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34
（续表）
现金流量表（非金融类）
CASH FLOW STATEMENT(Travel enterprise)
会外年通03表
编制单位：Name of enterprise: 单位：元
补充资料 35
1.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36
净利润 Net profit 37
加：*少数股东权益 Add:Minority interest 38
减：未确认的投资损失 Less:Uncertained investment loss 39
加：计提的资产损失准备 Add:Provision for asset impairment 40
固定资产折旧 Depreciation of fixed assets 41
无形资产摊销 Amortisation of intangible assets 42
长期待摊费用摊销 Amortisation of long-term prepaid expenses 43
待摊费用减少(减：增加) Decrease in prepaid expenses(dect:increase) 44
预提费用增加(减：减少) Increase in prepaid expenses(dect:decrease) 45
处置固定资产、无形资产和其他长期资产的损失(减：收益) -termAssets'DectGains 46
固定资产报废损失 Losses on disposal of fixed assets 47
财务费用 Financial expenses 48
投资损失(减：收益) Losses arising from investments(dect:gains) 49
递延税款贷项(减：借项) Deferred tax credit(dect: debit) 50
存货的减少(减：增加) Decrease in inventories(dect:increase) 51
经营性应收项目的减少(减：增加) Decrease in operating receivables(dect:increase) 52
经营性应付项目的增加(减：减少) Increare in operating payables(dect:decrease) 53
其他 Others 54
经营活动产生的现金流量净额 Net cash flows from operating activities 55
2.不涉及现金收支的投资和筹资活动： Investing and financing activities that do not involve cash receipts and payment 56
债务转为资本 Conversion of debt into captical 57
一年内到期的可转换公司债券 ity 58
融资租入固定资产 Fixed assets acquired under finance leases 59
其他 Other 60
61
62
3.现金及现金等价物净增加情况： Net increase/(decrease) in cash and cash equivalents 63
现金的期末余额 Cash at end of year 64
减：现金的期初余额 Less: Cash at beginning of year 65
加：现金等价物的期末余额 Plus:Cash equivalents at end of year 66
减：现金等价物的期初余额 Less:Cash equivalents at beginning of year 67
现金及现金等价物净增加额 Net increase/(decrease) incash and cash equivalents 68
㈧ 在现金流量表中汇率变动对现金及现金等价物的影响一栏中数值的正负怎么理解，是现金流入还是现金流出
汇率变动对现金的影响，指企业外币现金流量及境外子公司的现金流量折算成记账本位币时，所采用的是现金流量发生日的汇率或即期汇率的近似汇率，而现金流量表“现金及现金等价物净增加额”项目中外币现金净增加额是按资产负债表日的即期汇率折算。这两者的差额即为汇率变动对现金的影响。无论该项目金额为正或是为负，都不发生现金流动，仅仅是外币折算的问题。
㈨ 现金流量表汇率变动对现金的影响
汇率变动对现金的影响额来源：考试大 2008/11/4 【考试大：中国教育考试第一门户】
该项目反映外币现金流量以及境外子公司的现金流量折算为人民币时，所采用的现金流量发生日的即期汇率或按照系统合理的方法确定的、与现金流量发生日即期汇率近似的汇率折算的人民币金额与“现金及现金等价物净增加额”中外币净增加额按期末汇率折算的人民币金额之间的差额。
【例】某企业本期发生如下外币业务：
（1）出口商品一批，售价210万美元，收汇当日汇率为1:8.22;
（2）收到以前客户欠款65万美元，收汇当日汇率为1:8.26；
（3）当期进口货物一批，支付145万美元，当日汇率为1:8.28；
（4）支付前期欠款15万美元，当日汇率为1:8.27；
该企业一直按照当日汇率作为外币折算汇率。年末编表日的汇率为1:8.29。假设当期再无其他外币业务。
要求：计算汇率变动对现金的影响额。
【分析】
（1）首先计算汇率变动对现金流入的影响额
汇率变动对现金流入的影响额=∑（经营活动流入的现金×汇率变动）
=2100 000×（8.29-8.22）+650 000×（8.29-8.26）
=166 500（元）
（2）其次计算汇率变动对现金流出的影响额
汇率变动对现金流出的影响额=∑（经营活动流出的现金×汇率变动）=1450 000×（8.29-8.28）+150 000×（8.29-8.27）=17 500（元）
（3）最后计算汇率变动对现金的影响额
汇率变动对现金的影响额=汇率变动对现金流入的影响额-汇率变动对现金流出的影响额 =166 500-17 500=149 000（元）