This represents the cash that a company obtains from its business operations. This is calculated by making adjustments to the net profit number. These adjustments are necessary since the income statement is based on the accrual method of accounting, that is, both cash and credit transactions are included. Thus, a company needs to account for the credit transactions by looking for changes in the current (operating) accounts (for both assets and liabilities) of the Balance Sheet. In addition, non-cash expense items such as depreciation must be added back.

這代表企業從經營業務中所獲得的現金。它是靠調整淨利數字所計算出來。這些調整有其必要，因為損益表是以會計的應計法為基礎，亦即現金和信用交易都包含在內。因此，企業須找出資產負債表上的經常（營業）帳變化（包括資產和負債），以藉此說明信用交易。此外，像折舊這種非現金的費用項目則必須加回去。 

This represents cash that is being invested (bought) or divested (sold) in such things as securities, factories and equipment, or business acquisitions. These are usually necessary outlays to ensure the future growth of the company.

這代表對證券、廠房和設備之類的東西或者事業收購所投入（買進）或取回（賣出）的現金。這些通常是確保企業未來成長的必要花費。

This represents the external sources of cash such as bank loans (both receipt and payment), other long-term loans, sale or purchase of shares and payment of dividends. The common denominator in all of this is CASH! Without it, a company would eventually go out of business. To a banker, the Cash Flow Statement is probably the most important financial statement, since it will get repaid through the company’s cash, NOT the company’s profits.

這代表來自外部的現金，比方像銀行貸款（收付都算）、其他長期貸款、買賣股票和配股。 而這一切的公約數就是現金！少了它，企業到最後就會倒閉。對銀行業者來說，現金流量表大概是最重要的財務報表，因為它取得還款靠的是該企業的現金，而不是該企業的獲利。