商务英语 Level 6 Unit 1 Part 1 Voca

Vocabulary【Cash Flow Statement】

cash flow statement
A cash flow statement shows the amount of cash and cash equivalents entering and leaving a company.
A cash flow statement is divided into three parts: operating activities, investing activities, and financing activities.

operating activities
A business's operating activities directly relate to providing goods and services to the market.
These activities include manufacturing, distributing, and selling products or services.
Cash receipts from goods sold and payments to suppliers are common operating activities in a cash flow statement.

investing activities
Investing activities are directly related to changes resulting from investments.
The sale of fixed assets and the collection of loans are examples of positive cash flow from investing activities.
Negative cash flow from investing activities may come from purchasing fixed assets and lending money.

financing activities
Cash flow from financing activities measures cash flow between a firm and its owners and creditors.
It indicates how a company raises cash.
Financing activities that bring a positive cash flow include receiving cash from issuing stocks and bonds.
Financing activities that bring a negative cash flow include paying off debt, interest on debt, and dividends to shareholders.

creditors: 债权人（借钱出去的人）
dividend: 股息

Question

1. Cash and cash equivalents calculate assets that are cash or can be converted into cash.
2. A clothing store's operating activities may include buying materials and paying for labor to produce clothing.
3. They had a negative cash flow from investing activities because they lent a large sum of money.
4. The corporation's cash flow from financing activities resulted in a net cash flow of -$10,000.
5. Rather than being an indication of poor performance, negative cash flows may simply be due to heavy expenditure.

net: 净的
indication: 标志，迹象
expenditure: 开支