1樓：acadia
上面不想回答問題的
這裡說的是企業的基本商業活動，不能說只有現金流吧，自己就說乙個cash flow？還說人家少看書？口氣真大啊。
Financing Activities:
1.the act of providing or raising funds or capital.
2.transactions with creditors or investors used to fund either company operations or expansions
3.dividends (其實應該跟上面的算一項)
Investing Activities:
1. buying and selling long-term assets and other investments. In other words, this is the net amount of cash received and paid during an accounting period for long-term assets and investments.
Operating Activities:
1.directly affects an organization's cash inflows and outflows, and determine its net income.
所以說cash flow 只記載在cash flow statement（利潤表）裡。
2樓：Andries
Operating cash flowsinclude cash receipts and cash payments for transactions involving revenue and expense activities during the period. In other words, operating activities include the cash effects of the same activities that are reported in the income statement to calculate net income.
Investing cash flowsgenerally include cash transactions for the purchase and sale of investments and long-term assets. Long-term assets are resources owned by a company that are thought to provide benefits for more than one year.
Financing cash flowsinclude cash transactions with lenders, such as borrowing money and repaying debt, and with stockholders, such as issuing stock and paying dividends.
3樓：灶糖
Professor 總結噠： 拿好不謝~
current 的賬戶都是operating；
Long-term assets是investing；
Long-term liability 是financing
4樓：方佳
說實話這個問題不是很想回答，自己多看看現金流量表知識就能懂。
不過本著幫人幫到底的宗旨，就來解釋一下吧。
operating cashflow是公司正常運營業務產生的現金流，比如買貨買貨。financing cashflow指的是公司融資活動產生的現金流，比如借貸款還貸款。investing cashflow指的是投資活動產生的現金流，比如購買房屋，機器裝置，以及設立子公司等等活動。
公司大部分現金流都是operating cashflow，除了進貨和賣貨，還有支付房租，水電煤，辦公費用，等等。
以後這型別問題別上知乎問了，自己多看書才是正道。
即墨區和黃島區，你更看好哪個區的發展？
個人觀點，青島市要更進一步發展，首要問題是將市中心往內陸搬，稍稍遠離海邊。海邊作為旅遊度假 海港及產業用地用。市中心搬至膠州灣北部是個好選擇。為什麼這麼說，看看上海首爾東京就知道了 李彬 即墨原來一直是青島經濟發展最好的縣級市，現在變成區了，發展前景很好。通過藍色矽谷的開發，平衡了東西兩個方向的發展...
accuracy 和 precision 的區別是什麼？
morning in 字典裡解釋就挺好。accuracy，準確與否 precision不太好直譯，統計裡標準誤的大小可以反映precision 標準誤越大，precision越低 即precision體現的是樣本均數的變異情況。具體您可以參考標準誤的定義，可以幫助理解precision 沙雕雕 還是...
Ristretto 和 Espresso 的區別是什麼？
最後的黨項人 簡單的方法好像就是Ristretto 1 1 Espresso1 2，當然個人覺得和粉的粗細程度也有關係，我一般自己做的時候，同一款豆子Espresso研磨度會比Ristretto更粗點，這樣同樣的克數同樣的萃取時間25秒左右，液量會不同。 星爸爸出了南瓜絲絨蘋果flat white ...