现金流量表（StatementofCashFlows或CashFlowStatement）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。
现金流量表CashFlowStatement
一、经营活动产生的现金流量I.Cashflowsfromoperatingactivities销售产品、提供劳务收到的现金Cashreceivedfromthesaleofgoodsorrenderingofservices收到的税费返还Refundsoftaxes收到的其他与经营活动有关的现金Othercashreceiptsrelatingtooperatingactivities现金流入小计Sub-totalofcashinflows购买商品、接受劳务支付的现金Cashpaidforgoodsandservices支付给职工及为职工支付的现金Cashpaidtoandonbehalfofemployees支付的各项税费Paymentsofalltypesoftaxes支付的其他与经营活动有关的现金Othercashpaymentsrelatingtooperatingactivities现金流出小计Sub-totalofcashoutflows经营活动产生的现金流量净额Netcashflowsfromoperatingactivities二、投资活动产生的现金流量II.Cashflowsfrominvestingactivities收回投资所收到的现金Cashreceivedfromreturnofinvestments取得投资收益所收到的现金Cashreceivedfromreturnoninvestment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Netcashreceivedfromthesaleoffixedassets,intangibleassetsandotherlong-termassets收到的其他与投资活动有关的现金Othercashreceiptsrelatingtoinvestingactivities现金流入小计Sub-totalofcashinflows购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投资所支付的现金Cashpaidtoacquireinvestments支付的其他与投资活动有关的现金Othercashpaymentrelatingtoinvestingactivities现金流出小计Sub-totalofcashoutflows投资活动产生的现金流量净额Netcashflowsfrominvestingactivities三、筹资活动产生的现金流量：III.Cashflowsfromfinancingactivities:吸收投资所收到的现金Cashreceivedfrominvestmentbyothers借款所收到的现金Cashreceivedfromborrowings收到的其他与筹资活动有关的现金Othercashreceiptsrelatingtofinancingactivities现金流入小计Sub-totalofcashinflows偿还债务所支付的现金Cashpaymentofamountsborrowed分配股利、利润或偿付利息所支付的现金Cashpaidfordistributionofdividendsorprofitsandforinterestexpense支付的其他与筹资活动有关的现金Othercashpaymentsrelatingtofinancingactivities现金流出小计Sub-totalofcashoutflows筹资活动产生的现金流量净额Netcashflowfinancingactivities四、汇率变动对现金的影响IV.Effectofchangesinforeignexchangerateoncash五、现金及现金等价物净增加额V.Netincreaseincashandcashequivalents补充资料SupplementaryInformation
1.将净利润调节为经营活动现金流量：Reconciliationofnetin