英语会计文本讲义.pdfVIP

英文财务报表阅读 （三） include: investment income from associates and joint-ventures 其中：对联营企业和合营企业的投资收益 II. operating profit 二、营业利润 add: non-operating revenue 加：营业外收入 less: non-operating expenses 减：营业外支出 include: loss on the disposal of non-current assets 其中：非流动资产处置损失 III. profit before tax 三、利润总额 less: income tax expenses 减：所得税费用 IV. net profit 四、净利润 V. EPS 五、每股收益 i. basic EPS （一）基本每股收益 ii. diluted EPS （二）稀释每股收益 VI. other comprehensive income 六、其他综合收益 VII. total comprehensive income 七、综合收益总和 【知识点6】Cash Flow Statement Reading I.cash flows from operating activities 一、经营活动产生的现金流量 cash receipts from the sale of goods and the rendering of services 销售商品、提供劳务收到的现金 receipts of tax refunds 收到的税费返还 other cash receipts relating to operating activities 收到其他与经营活动有关的现金 total cash inflows from operating activities 经营活动现金流入小计 cash payments for goods purchased and services received 购买商品、接受劳务支付的现金 cash payments to and on behalf of employees 支付给职工以及为职工支付的现金 payments of all types of taxes 支付的各项税费 other cash payments relating to operating activities 支付其他与经营活动有关的现金 total cash outflows for operating activities 经营活动现金流出小计 net cash flows from operating activities 经营活动产生的现金流量净额 II. cash flows from investing activities 二、投资活动产生的现金流量 cash receipts from disposals and returns of investments 收回投资收到的现金 cash receipts from returns on investments 取得投资收益收到的现金 net cash receipts from disposals of fixed assets, intangible assets and other long- term assets 处置固定资产、无形资产和其他长期资产收回的现金净额 net cash receipts from disposals