Cash Flow Statement Format 现金流量表格式英文

Title: Cash Flow Statement

The cash flow statement is a financial statement that summarizes the cash inflows and outflows of a company during a specific period of time. It is an important tool for understanding the liquidity and financial health of a company. Below is a format for a cash flow statement in English, with a detailed explanation of each section.

I. Title and Report Period

Firstly, at the top of the page, write the title "Cash Flow Statement" followed by the report period, such as "For the Year Ended [Date]".

II. Report Structure

The cash flow statement is typically structured in three main sections: Operating Activties, Investing Activities, and Financing Activities. Each section is further divided into cash inflows and outflows.

III. Operating Activities

A. Cash Inflows from Operating Activities

1、Sales of products or services

2、Interest received on loans or investments

3、Dividends received from investments

4、Other cash inflows from operating activities

B. Cash Outflows from Operating Activities

1、Cost of goods sold (COGS)

2、Operating expenses (such as salaries, rent, utilities)

3、Taxes on income and expenses

4、Other cash outflows from operating activities

IV. Investing Activities

A. Cash Inflows from Investing Activities

1、Sales of assets (such as equipment or property)

2、Proceeds from investments (such as stock sales or bonds)

3、Interest and dividends received on investments before they were sold

4、Other cash inflows from investing activities

B. Cash Outflows from Investing Activities

1、Purchases of assets (such as equipment or property)

2、Investments made in other companies or bonds

3、Interest paid on loans used for investing activities

4、Other cash outflows from investing activities

V. Financing Activities

A. Cash Inflows from Financing Activities

1、Sales of stock or bonds to raise capital

2、Loans received from banks or other financial institutions

3、Dividends received from stockholders' previous investments (if any)

4、Other cash inflows from financing activities

B. Cash Outflows from Financing Activities

1、Repayment of loans or interest on loans

2、Dividends paid to stockholders or redemption of preferred stock (if any)

3、Repurchase of stock or repayment of bonds (if any)

4、Other cash outflows from financing activities

VI. Summary of Net Cash Flows for Each Section and Total Net Cash Flows for the Period

At the bottom of the cash flow statement, summarize the net cash flows for each section and provide the total net cash flows for the period. This will give a clear picture of the cash inflows and outflows during the reporting period, as well as the overall financial health of the company. The total net cash flows should be calculated by adding up all the cash inflows and outflows for each section and then adding them together to get the total for the period. The total net cash flows should be positive if the company is generating more cash than it is using, while a negative total may indicate that the company is using more cash than it is generating and may need to seek additional financing to maintain its operations. The total net cash flows should also be compared with previous periods to see any trends in cash inflows and outflows over time. This will help stakeholders understand how effectively the company is managing its cash and whether it has sufficient liquidity to support its operations and growth plans. Additionally, it will provide an indication of whether the company is able to generate enough cash to repay its debts or make investments in its business. The total net cash flows should be presented at the end of the statement, along with any additional comments or explanations that may be helpful for stakeholders to understand the results presented in the statement. These comments may include information about changes in operating conditions, capital expenditures, financing activities, or any other factors that may have impacted the cash flows during the reporting period. By providing this additional information, stakeholders will be able to gain a more comprehensive understanding of the company's financial performance and its ability to generate and manage cash effectively over time. VII. Additional Information and Notes The final section of the cash flow statement should include any additional information and notes that may be helpful for stakeholders to understand the results presented in the statement. This may include information about accounting policies used, adjustments made to reported numbers due to accounting changes or errors, non-cash transactions that have impacted the cash flows but are not directly reflected in the statement, as well as any other relevant information that may be important for stakeholders to consider when *** yzing the financial performance