您的AI财务准则专家
你可以写一个英文版的现金流量表给我看一下吗,有哪些项目名称

当然,以下是一个基本的英文版现金流量表(Cash Flow Statement)的结构,包括主要项目名称:

I. Cash Flows from Operating Activities
1. Net Income (Loss) for the period
2. Adjustments to reconcile net income (loss) to net cash provided by operating activities
   a. Depreciation and amortization
   b. Provision for doubtful debts or bad debts written off
   c. Gain (Loss) on sale of fixed assets
   d. Changes in accruals and reserves (e.g., accounts receivable, accounts payable)
   e. Stock-based compensation expense
   f. Deferred tax items
3. Changes in operating assets and liabilities:
   a. Increase (Decrease) in accounts receivable
   b. Increase (Decrease) in inventories
   c. Increase (Decrease) in prepaid expenses
   d. Increase (Decrease) in accounts payable and accrued liabilities
   e. Increase (Decrease) in income taxes payable
4. Net Cash Provided by (Used in) Operating Activities

II. Cash Flows from Investing Activities
1. Proceeds from sale of property, plant, and equipment
2. Purchase of property, plant, and equipment
3. Proceeds from sale of investments
4. Purchase of investments
5. Advances to related parties or repayments received
6. Net Cash Provided by (Used in) Investing Activities

III. Cash Flows from Financing Activities
1. Proceeds from issuance of shares or long-term debt
2. Repayment of long-term debt
3. Dividends paid to shareholders
4. Proceeds from borrowings
5. Repayment of borrowings
6. Proceeds from exercise of stock options or warrants
7. Net Cash Provided by (Used in) Financing Activities

IV. Effect of Exchange Rate Changes on Cash and Cash Equivalents
1. Gain (Loss) due to foreign currency fluctuations

V. Net Increase (Decrease) in Cash and Cash Equivalents
1. Beginning balance of cash and cash equivalents
2. Ending balance of cash and cash equivalents

VI. Supplemental Cash Flow Information
1. Income taxes paid
2. Interest paid
3. Non-cash investing and financing activities (e.g., issuance of shares for acquisition, capital lease obligations)

请注意,现金流量表的具体格式和内容可能因企业、行业和适用的会计准则(如IFRS或GAAP)而略有不同。