现金流量表

Cash Flow Statement

(单位：万元)

(In ten thousand Dollars)

一、 经营活动产生的现金流量 Cash flow from operating activities 销售商品、提供劳务收到的现金 Cash received from sales of goods and rendering of services 收到的税费返还 Refund of taxes paid 收到的其他与经营活动有关的现金 Other cash received from activities relating to operation 现金流入小计 Sub-total of cash inflows 购买商品、接受劳务支付的现金 Cash paid for goods and services 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Taxes paid 支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 现金流出小计 Sub-total of cash outflow 经营活动产生的现金流量净额 Net cash flow from operating activities 二、投资活动产生的现金流量 Cash flow from investment activities 收回投资所受到的现金 Cash received from withdraw of investment 取得投资收益所收到的现金 Cash received from gain of investment revenue 处置固定资产、无形资产和其他长期资产而所收到的现金净额 Net cash received from disposal of fixed assets, intangible assets, and other long-term assets 收到的其他与投资活动有关的现金 Other cash received from activities relating to investment 现金流入小计 Sub-total of cash inflow 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 for purchase of fixed assets, intangible assets, and other long-term assets 投资所支付的现金 Cash paid for investment 支付的其他与投资活动有关的现金 Other cash paid for activities relating to investment 现金流出小计 Sub-total of cash outflow 投资活动产生的现金流量净额 Net cash flow from investment activities 三、筹资活动产生的现金流量 Cash flow from financing activities 吸收投资所收到的现金 Cash received by absorbing investment 借款所收到的现金 Cash acquired from borrowings 收到的其他与筹资活动有关的现金 Other cash received from activities relating to financing 现金流入小计 Sub-total of cash inflow 偿还债务所支付的现金 Cash paid for debt redemption 分配股利、利润或偿付利息所支付的现金 Cash paid for distribution of dividend or profit or payment of interest 支付的其他与筹资活动有关的现金 Other cash paid for activities relating to financing 现金流出小计 Sub-total of cash outflow 筹资活动产生的现金流量净额 Net cash flow from financing activities 汇率变动对现金的影响 Effect of exchange rate change on cash 现金及现金等价物净增加额 Net increment in cash and cash equivalent 趋势分析（Trend analysis）是指将实际达到的结果，与不同时期财务报表中同类指标的历史数据进行比较，从而确定财务状况，经营成果和现金流量的变化趋势和变化规律的一种分析方法。

比较分析法（Comparing analysis）是指通过两个或两个以上相关经济指标的对比，确定指标间的差异，并进行差异分析或趋势分析的一种分析方法。 毛利率（Gross margin）是毛利与销售收入（或营业收入）的百分比，其中毛利是营业收入和与收入相对应的营业成本之间的差额。

净利润率（Net profit margin）又称销售净利率，是反映公司盈利能力的一项重要指标，是扣除所有成本、费用和企业所得税后的利润率。

营运能力(Operating Capability)是指企业的经营运行能力，即企业运用各项资产以赚取利润的能力。企业营运能力的财务分析比率为各种资产的周转率，如存货周转率、应收账款周转率、流动资产周转率和总资产周转率等，以及相对应的周转周期。

总资产周转率（Total Assets Turnover）是指企业在一定时期业务收入净额同平均资产总额的比率。总资产周转率是综合评价企业全部资产的经营质量和利用效率的重要指标。周转率越大，说明总资产周转越快，反映出销售能力越强。 应收账款周转率（Accounts Receivable Turnover）是指在一定时期内(通常为一年)应收账款转化为现金的平均次数。应收账款周转率是销售收入除以平均应收账款的比值，也就是年度内应收账款转为现金的平均次数，它说明应收账款流动的速度。用时间表示的周转速度是应收账款周转天数，也叫平均应收账款回收期或平均收现期，表示企业从取得应收账款的权利到收回款项、转换为现金所需要的时间，等于365除以应收账款周转率。