财务报表翻译节选

Cash flows from operating activities

经营活动产生的现金流量

(Loss) before taxation

除税前（亏损）

Adjustments for:

经调整以下各项：

Exchange (gain)

汇兑（收益）

Operating loss before working capital changes

营运资金变动前的经营亏损

(Increase) / decrease in inventories

存货（增加）／减少

(Increase) / decrease in purchase deposit

采购按金（增加）／减少

(Increase) in other receivables, deposit and prepayment

其它应收账款、按金和预付款项（增加）

Increase in deposit received and receipt in advance

已收按金和已收垫款增加

Increase in accrued expenses

应计开支增加

Net cash from / (used in) operating activities

经营活动产生／（所用）现金净额

Cash flows from investing activities

投资活动产生的现金流量

Bank interest received

已收银行利息

Exchange gain

汇兑收益

Purchase of plant and equipment

购买厂房和设备

Net cash (used in) investing activities

投资活动（所用）现金净额

Cash flows from financing activities