法律英语词汇“Cash flow statement”的翻译、意思、用法、释义-法律词典

单词	Cash flow statement
释义	現金流量表 A statement of cash movements resulting from transactions with external parties. Cash flow statements are required from a bank, a restricted licence bank or a deposit taking company as part of the audited annual accounts if that auditor expresses an opinion on the institution’s cash flow in that report: Banking Ordinance (Cap 155) s 60. Company accounts must be made out in accordance with the applicable accounting standards: Companies Ordinance (Cap 32) s 123. A cash flow statement prepared in accordance with the standard is required to disclose transactions involving cash and cash equivalents, but excluding accounts receivable, equity securities, accounts payable, and borrowing under term facility. See also Consolidated accounts; Financial statement. 由對外交易所引致的現金變動的報表。如核數師在該報告書內就該機構的現金流量表示意見，則銀行、持限制性銀行執照的銀行或接受存款公司須填報現金流量表，以作經審計的周年帳目的一部分：《銀行業條例》（第155章）第60條。公司賬目必須按照適用的會計準則編報：《公司條例》（第32章）第123條。依據準則編報的現金流量表應披露涉及現金或現金等價物的交易，而不應包括應收款項、權益證券、應付款項和基於定期信貸的借款。另見 Consolidated accounts; Financial statement。
随便看	Group of companies Guarantee Guarantee bond Guaranteed dividend Guarantor Guarantor body Guarantor corporation Guardian Guardian ad litem Guardianship order Guidelines Guilty plea Gun Habeas corpus Habeas corpus ad subjiciendum Habendum Habere facias possessionem Habit Habitual criminal Habitual drunkard Habitual residence Hacker Hadley v Baxendale, rule in Hague Protocol 1955 Hague Rules 1924

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