IFRS for SMEs Module 7 explains how a small or medium-sized entity reports the movement of cash during a reporting period, such as a financial year.

This report is known as the Statement of Cash Flows.

Unlike profit, which may be affected by estimates and timing differences, cash reflects the actual movement of money into and out of the business.

The statement helps users understand:

• How much cash the business generated;

• How the cash was used; and

• Whether the business can pay its bills, repay its loans and continue its day-to-day operations.

It answers practical questions such as:

Is the business actually generating cash?
How is it funding its growth?
Can it repay what it owes?

For this reason, banks, investors and other lenders pay close attention to the statement of cash flows.

What Does the Statement of Cash Flows Show?

Module 7 requires cash movements to be classified into three categories.

1. Operating Activities

Operating activities involve cash flows from the entity’s ordinary business operations, such as:

• Cash received from customers;

• Payments to suppliers and employees; and

• Payments of taxes.

Operating cash flow shows whether the business can generate cash from its core activities.

2. Investing Activities

Investing activities involve cash used to acquire or dispose of long-term assets and investments, such as:

• Equipment;

• Buildings;

• Property; and

• Long-term investments.

These cash flows provide insight into how the business is developing, expanding or changing its operating capacity.

3. Financing Activities

Financing activities involve cash flows relating to the entity’s funding structure, including:

• Borrowing money;

• Repaying loans;

• Contributions from owners; and

• Distributions or repayments to owners.

These cash flows show how the business is funded and how it manages its capital structure.

Together, the three categories explain not only whether cash increased or decreased, but also why the change occurred.

Why Is Module 7 Important?

A business may report a profit and still run out of cash.

Cash flow information helps users assess:

• Liquidity, or whether the business can meet its short-term obligations;

• Solvency, or whether it can meet its longer-term obligations; and

• Management’s decisions regarding spending, investment and borrowing.

Cash flow reporting therefore improves transparency and helps users understand the financial reality behind the reported profit.

Profit tells part of the story. Cash flow shows how the business is actually funded and sustained.

Practical Guidance for Accountants

Module 7 helps accountants to:

• Prepare a statement of cash flows that is consistent with the statement of comprehensive income and statement of financial position;

• Correctly classify cash flows, particularly in areas such as asset disposals, trading activities and taxes;

• Avoid treating unused overdraft facilities as cash;

• Avoid classifying long-term or speculative investments as cash equivalents;

• Explain clearly to clients why cash flow may differ from reported profit; and

• Provide more useful financial information to lenders and investors.

A useful question to ask about every cash flow is:

Is this related to day-to-day operations, long-term investment or financing?

This question often provides the starting point for the correct classification.

IFRS for SMEs 第 7 模块：了解现金流量表

IFRS for SMEs 第 7 模块说明中小型企业应如何报告一个期间内的现金流入与流出，例如一个财政年度内的现金变动。

这份报表称为现金流量表（Statement of Cash Flows）。

利润可能受到估计及确认时间差异的影响，而现金流量表关注的则是企业实际发生的现金收付。

现金流量表帮助使用者了解：

• 企业产生了多少现金；

• 现金被使用在什么地方；以及

• 企业是否有能力支付账款、偿还贷款并维持日常经营。

它回答了几个非常实际的问题：

企业是否真的能够产生现金？
企业如何为业务增长提供资金？
企业能否偿还所欠的款项？

因此，银行、投资者及其他贷款人通常都会特别关注现金流量表。

现金流量表展示什么？

第 7 模块要求企业将现金流分为三大类。

1. 经营活动

经营活动是指企业日常经营业务所产生的现金流，例如：

• 从客户收取的现金；

• 支付给供应商及员工的款项；以及

• 支付的税款。

经营活动现金流反映企业能否通过核心业务自行产生现金。

2. 投资活动

投资活动是指企业用于购买或出售长期资产及投资的现金流，例如：

• 设备；

• 建筑物；

• 房产；以及

• 长期投资。

这类现金流有助于使用者了解企业如何发展、扩张或改变其经营能力。

3. 筹资活动

筹资活动是指与企业资金来源及资本结构有关的现金流，包括：

• 借入资金；

• 偿还贷款；

• 业主投入资金；以及

• 向业主分配或偿还资金。

这类现金流反映企业如何取得资金，以及如何管理其资本结构。

三类现金流结合起来，不仅说明现金增加或减少，也解释现金为什么发生变化。

为什么第 7 模块重要？

一家企业可能有会计利润，却仍然面临现金耗尽的问题。

现金流量资料帮助使用者评估：

• 流动性，即企业是否能够履行短期义务；

• 偿债能力，即企业是否能够履行长期义务；以及

• 管理层在支出、投资及借款方面所作出的决定。

因此，现金流量报告能够提升透明度，并帮助使用者了解账面利润背后的实际财务情况。

利润只能说明部分经营结果，现金流则反映企业实际上如何取得资金及维持经营。

给会计人员的实务建议

第 7 模块帮助会计人员：

• 编制现金流量表，并确保其与综合收益表及财务状况表保持一致；

• 正确分类现金流，尤其是资产出售、交易活动及税款等较复杂的项目；

• 避免将未使用的银行透支额度当作现金；

• 避免将长期或投机性投资列为现金等价物；

• 清楚向客户解释为什么现金流可能与会计利润不同；以及

• 为银行及投资者提供更有用的财务资料。

分析每一笔现金流时，可以先问一个简单的问题：

这笔现金流属于日常经营、长期投资，还是筹资活动？

这个问题通常可以帮助企业找到正确的分类方向。