What is included in a cash flow statement?

In accordance with the provisions of the Accounting Standards - Statement of Cash Flows, enterprises in the preparation of the statement of cash flows, cash flows should be divided into operating activities, cash flows from investing activities and financing activities of three types, and presented separately. The following specifies the relevant provisions: 1. Cash flow from operating activities it includes all transactions and events other than investment activities and financing activities, for business enterprises, mainly including the sale of goods or the provision of services, operating leases, the purchase of goods, acceptance of services, manufacture of products, advertising, promotion of products, payment of taxes, etc.. The core of the enterprise cash flow is the cash flow from operating activities, which can continuously increase the accumulation of funds within the enterprise, for the enterprise to expand reproduction, open up new markets, debt repayment to provide financial assurance. Only if the cash inflow from operating activities is sustained and strong, the financial position of the enterprise can be improved and profitability can be guaranteed. Cash inflow from operating activities mainly include: ① sales of goods, cash received from the provision of services, including the sale of goods, cash received from the provision of services, as well as prior sales and prior to the provision of services received during the current period of cash and accounts received in advance for the current period, subject to the deduction of the return of the current period of the sale of goods and prior to the sale of goods returned to the period of the cash paid; ② tax rebates received, reflecting the enterprise received a return of the a variety of taxes and fees, such as the national tax policy received the return of value-added tax, consumption tax, business tax, income tax, education surcharges and other taxes and fees refund number; ③ other cash received in connection with operating activities, such as the purchase of raw materials due to losses due to the supplier to pay the compensation income, the sale of goods due to the customer default forfeiture of its deposit cash income, and so on. Cash outflows from operating activities mainly include: ① cash paid for the purchase of goods and services, including cash paid for the purchase of goods and services during the period, as well as cash paid for the purchase of goods and services in prior periods and prepayments made during the period, and cash received from the return of goods and services should be deducted from this item; ② cash paid to and for the employees, including wages, bonuses, allowances and subsidies, etc., and cash received for the employees, including wages, bonuses, allowances and subsidies, etc., and cash paid for the employees. Cash paid to and for employees, including salaries, bonuses, allowances and subsidies actually paid to employees during the period, as well as other expenses paid for employees; ③ Taxes paid, reflecting the actual payment of taxes to the tax authorities during the period, as well as the payment of surcharges on education fees, stamp duty, property tax, land value-added tax, vehicle and vessel use tax, prepaid business tax, etc.; ④ Cash paid for other cash related to operating activities, such as fines paid, travel expenses paid, cash paid for business hospitality, insurance premiums paid, etc. insurance premiums, etc. [NextPage] 2. cash flow from investing activities investing activities refers to the purchase and construction of long-term assets of the enterprise and not included in the scope of cash equivalents of investments and their disposal activities. Long-term assets referred to here are fixed assets, construction in progress, intangible assets, other assets, such as holding period of more than one year or more than one business cycle. Investments included in the scope of cash equivalents are excluded because they are already recognized as cash. Investing activities mainly include acquisition and recovery of investments, purchase and disposal of fixed assets, intangible assets and other long-term assets. Cash inflow from investing activities mainly include: ① cash received from the recovery of investments, reflecting the enterprise due to foreign short-term and long-term investment in cash due to the maturity of the recovery; ② cash received from investment income, including foreign short-term and long-term investment in interest, dividends, profits and other investment income and cash income; ③ net cash received from the disposal of fixed assets, intangible assets and other long-term assets (iii) Net cash recovered from the disposal of fixed assets, intangible assets and other long-term assets, i.e., cash after deducting expenses incurred in the disposal of assets, and insurance proceeds received from insurance companies due to the loss of fixed assets and other long-term assets caused by natural disasters; and (iv) Cash received from other cash related to investing activities. Cash outflows from investing activities mainly include: ① cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets, including cash paid by enterprises for the purchase and construction of fixed assets and the acquisition of intangible assets and other long-term assets, excluding the portion of interest on borrowings incurred for the purchase and construction of fixed assets that are capitalized, and lease payments for fixed assets leased under finance leases. Interest on borrowings and lease payments for fixed assets leased under finance leases are reflected separately in cash flows arising from financing activities. fixed assets purchased by the enterprise in installments, the first payment of cash paid as a cash outflow from investing activities, and cash paid in subsequent installments as a cash outflow from financing activities; ② cash paid for investments, including cash paid for short-term equity investments, long-term equity investments, long-term equity investments, cash paid for long-term bond investments acquired by the enterprise in addition to cash equivalents, and cash paid for Commissions, fees, promotional expenses and other surcharges, the enterprise distribution of profits in the financing activities reflected in the cash outflow; ③ other cash paid in connection with investment activities. 3. cash flow from financing activities financing activities refers to the activities that lead to changes in the size and composition of the enterprise's capital and debt, including the absorption of investment, the issuance of shares, the distribution of profits, etc. The capital referred to here includes the paid-in capital, the issuance of shares, and the distribution of profits. The capital referred to here includes paid-in capital (equity), capital premium (equity premium). Capital-related cash inflows and outflows include the absorption of investment, the issuance of shares, distribution of profits, etc., where "debt" refers to the amount of external debt borrowing, such as the issuance of bonds, borrowing from financial institutions and repayment of debt, etc.. The inflow of cash from financing activities mainly include: ① cash received from the absorption of investment, including the net amount raised by the issuance of shares, the actual cash received from the issuance of bonds, etc.; ② cash received from the acquisition of loans; ③ cash received from other financing activities, such as acceptance of cash donations, etc.; cash outflow of financing activities mainly include: ① repayment of debts paid in cash, including repayment of the principal amount of loans, repayment of the principal amount of bonds, and so on. The cash outflow from financing activities mainly includes: ① cash paid to repay debts, including repayment of the principal of loans to financial enterprises, repayment of bond principal, etc.; ② distribution of dividends, profits or repayment of interest paid in cash, including the actual cash dividends paid by the enterprise, profits, as well as repayment of interest on loans, interest on bonds; ③ cash paid for other financing activities, such as donations, such as cash expenditures, etc. 4. The effect of exchange rate fluctuations on the cash This item reflects the enterprise's foreign currency cash flow and foreign subsidiaries of the cash flow when converted to RMB. The project reflects the enterprise's foreign currency cash flows and foreign subsidiaries, cash flows converted to RMB, the exchange rate used on the date of the cash flows or the average exchange rate converted to RMB amount and "net increase in cash and cash equivalents" in the net increase in foreign currency cash at the end of the exchange rate of the difference between the conversion of RMB.