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nrlsdTheobjectiveofIAS7istorequirethepresentationofinformationaboutthehistoricalchangesincashandcashequivalentsofanentitybymeansofastatementofcashflows.StatementofcashflowsclassifiescashflowsduringtheperiodaccordingOperatingactivities;-CFOInvestingactivities;and-CFIFinancingactivities;-CFFnfhdhCashandcashequivalentscomprisecashonhand(手里的钱)anddemanddeposits(存款),togetherwithshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoaknownamountofcash,andthataresubjecttoaninsignificantriskofchangesinvalue短期高流动性的投资，可以被转换成固定的金额且风险不大，比如支付Aninvestmentnormallymeetsthedefinitionofacashequivalentwhenithasamaturityofthreemonthsorlessfromthedateofacquisition.Equityinvestmentsarenormallyexcluded,unlesstheyareinsubstanceacashequivalent(e.g.preferredsharesacquiredwithinthreemonthsoftheirspecifiedredemptiondate).Bankoverdraftswhicharerepayableondemandandwhichformanintegralpartofanentity'scashmanagementarealsoincludedasacomponentofcashandcashThecomponentsofcashandcashequivalentsshouldbedisclosed,andareconciliationpresentedtoamountsreportedinthestatementoffinancialposition.OperatingOperatingactivitiesarethemainrevenue-producingactivitiesoftheentitythatarenotinvestingorfinancingactivities,sooperatingcashflowsincludecashreceivedfromcustomersandcashpaidrsandemployeesInvestingactivitiesaretheacquisitionanddisposaloflong-termassetsandotherinvestmentsthatarenotconsideredtobecashequivalents.投资活动产生，包括买Financingactivitiesareactivitiesthataltertheequitycapitalandstructureoftheentity.ProceedsfromissueofXProceedsfromlong-termXPaymentofleaseDividendspaid-Interestpaid-Note:InterestanddividendsreceivedandpaidmaybeclassifiedasCFO/CFI/CFF,providedthattheyareclassifiedconsistentlyfromperiodtoperiod.Buy&SellDividendsreceived-XInterestreceived-XernmentgrantsreceivedXNote:InterestanddividendsreceivedandpaidmaybeclassifiedasCFO/CFI/CFF,providedthattheyareclassifiedconsistentlyfromperiodtoperiod.XIncreaseinetaxexpsXIncreaseintradereceivablesXIncreaseintradepayablesXXInterestexpsXetaxpaidIncreaseinXInterestpaidInvestmentXXProfit/(Loss)ondisposalofernmentgrantsEmployeePensionpaidProvideinformationtofinancialstatementuserstomakejudgementsontheamount，time°reeofcertaintyoffuturecashflows根据过去预测未来Giveindicationofrelationshipbetween profitability&cashgeneratingactivitiesandthusofthequalityoftheprofitearned.利润质量 cash flow could be check theaccuracy assessmentofcashflowandcoachfuturecashflowforecastormodelingusedinpresentvalue.调整差异，更好的预测未来Provideinformationon ysisinconjunctionwithstatementoffinancialposition.更好的评估流动性风险Cashflowcannotbeeasilymanipulatedandisnotaffectedbyjudgementorbyaccountingpolicies.相对不太容易 Only provide cash and can provide completeinformationoffuturecashflows.历史信息Thereissomescopemanipulationofcashflowssuchassale&repurchase,accountingandwindowdressing.Substanceoverform,therefore,shouldbeusedtoreflecttruenatureofsucharrangement. Asubstantialcashbalanceisnotasignofgoodmanagementifthecashcouldbeinvestedelsewheretogenerateprofit(longtermprofitabilitytrade-offshort-termIndirectmethod，从利润出发，调整SOFP里所有科目（每个科目用且只用一次），注意题目给出的报表数字是否有错误，如果有，需要改错（比如计提一个折旧，DrPL影响PBT，CrPPE影响PPEMovement的期末值）基本上，SOFP每个科目都要做Movement，SOCE就是Equity的MovementMovement中的本期变化值主要来自于题