现金流量的分类依据
编制现金流量表的目的，是为会计报表使用者提供企业一定会计期间内有关现金的流入和流出的信息。企业一定时期内现金流入和流出是由各种因素产生的，如工业企业为生产产品需要用现金支付购入原材料的价款，支付职工工资，购买固定资产也需要支付现金等。现金流量表首先要对企业各项经营业务产生或运用的现金流量进行合理的分类。通常，按照企业经营业务发生的性质将企业一定期间内产生的现金流量归为以下三类：
（1）经营活动产生的现金流量。经营活动是指企业投资活动和筹资活动以外的所有交易和事项，包括销售商品、提供劳务、经营性租赁、购买货物、接受劳务、制造产品、广告宣传、推销产品、缴纳税款等。经营活动产生的现金流量是企业通过运用所拥有的资产自身创造的现金流量，主要是与企业净利润有关的现金流量。但企业一定期间内实现的净利润并不一定都构成经营活动产生的现金流量，如处置固定资产净收益或净损失构成净利润的一部分，则不属于经营活动产生的现金流量，处置固定资产净收益或净损失也不是实际的现金流入或流出。通过现金流量表中反映的经营活动产生的现金流入和流出，说明企业经营活动对现金流入和流出净额的影响程度。需要说明的是，各类企业由于行业特点不同，对经营活动性质的确认可能会存在一定的差异，企业在编制现金流量表时，应根据自己的实际情况，对现金流量进行合理的归类。
（2）投资活动产生的现金流量。投资活动是指企业长期资产的购建以及不包括在现金等价物范围内的投资及其处置活动，包括取得或收回权益性证券的投资，购买或收回债券投资，购建和处置固定资产、无形资产和其他长期资产等。作为现金等价物的投资属于现金自身的增减变动，如购买还有1个月到期的债券等，都属于现金内部各项目转换，不会影响现金流量净额的变动。通过现金流量表中反映的投资活动产生的现金流量，可以分析企业通过投资获取现金流量的能力，以及投资产生的现金流量对企业现金流量净额的影响程度。
（3）筹资活动产生的现金流量。筹资活动是指导致企业资本及借款规模和构成发生变化的活动，包括吸收权益性资本、资本溢价、发行债券、借入资金、支付股利、偿还债务等。通过现金流量表中筹资活动产生的现金流量，可以分析企业筹资的能力，以及筹资产生的现金流量对企业现金流量净额的影响程度。
Preparation of cash flow statement of purpose, to provide users of accounting statements with enterprise during a certain accounting period the cash inflow and outflow information. The enterprise certain period of cash inflow and outflow are made from a variety of factors, such as industrial enterprises for the production of products need to be paid in cash purchase of raw material price, payment of wages, the purchase of fixed assets also needs to pay cash. Cash flow statement first of all to the enterprise business to produce or use of cash flow of classification. Usually, in accordance with the nature of enterprise business enterprise within a certain period of time to produce cash flow into the following three categories:
( 1) operating cash flow. Business activity is refers to the enterprise investing and financing activities outside of all transactions and events, including the sale of goods, providing labor services, operating lease, purchase of goods, services, manufacturing products, advertising, product promotion, pay taxes etc.. Cash flow from operations is the enterprise through the use of the assets owned by the creation of their own cash flow, mainly with the cash flow related to enterprise net profit. But during the business is certain inside the net profit of implementation does not necessarily constitute cash flow from operations, such as the disposal of fixed assets, net income or loss. Net profit of one part, it does not belong to the operating cash flow, net income on disposal of fixed assets or net loss is not the actual cash inflow or outflow. Through the cash flow statement is reflected in the operating activities generated cash inflow and outflow, explained that the enterprise business activities on cash inflows and outflows net impact. That is, all kinds of enterprises as a result of the industry characteristics of different business activities, the nature of the confirmation may exist certain differences, enterprises in the preparation of cash flow statement, should the actual condition according to oneself, undertake reasonable classification of cash flow.
( 2) cash flow from investment activities. Investment activity is refers to the enterprise the purchase and construction of long-term assets and not included in cash and cash equivalents within the scope of investment and its disposal activities, including obtaining or retraction of equity securities investment, purchase or retraction of bond investment, purchase and disposal of fixed assets, intangible assets and other long-term assets. As cash equivalents Cash /investment belongs to their own changes, such as the purchase of another 1 months maturity bonds, all belong to the cash within the project change, does not affect the change of net cash flow. Through the cash flow statement reflected in cash flow from investment activities, can analyze the enterprises through access to investment cash flow capacity, as well as investment cash flow generated net cash flow of enterprises the influence degree.
( 3) cash from financing activities. Financing activities in enterprise capital and loan refers to changes in the scale and composition of activity, including absorption equity capital, capital premium, the issuance of bonds, borrowing money, debt, payment of dividends. Through the statement of cash flows cash from financing activities, can analyze the enterprise financing ability, as well as the cash flow from financing for the enterprise cash flow net impact.