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现金流量表

B1 noun 10 min read

现金流量表

xiànjīn liúliàngbiǎo

Practice it Examples Notes & Tips 现金流量表 in 30 Seconds

Explanation 现金流量表 in your Level:

At the A1 level, you don't need to worry about the complex accounting behind a '现金流量表'. Think of it as a 'Money List'. '现金' (xiànjīn) means the physical money you have in your pocket or bank. '流' (liú) is like a river flowing. '表' (biǎo) is a paper with a list on it. So, it is a list that shows how money flows into your pocket and how it flows out. For example, if you get 100 yuan from your mom, that is 'money in'. If you buy a burger for 30 yuan, that is 'money out'. A 现金流量表 just keeps track of these things so you don't run out of money. It is a very useful word if you want to talk about basic business or saving money. You can remember it as 'Cash Flow Chart'. Even at this level, knowing that '现金' is 'cash' is a great start for your Chinese vocabulary.

At the A2 level, you can start to understand that companies use the '现金流量表' (Cash Flow Statement) to see if they are doing well. In a simple way, it tells a story: Where did the company get its money? Did they sell things? Did they borrow from a bank? And where did they spend it? Did they buy a new office? Did they pay their workers? When you learn this word, you are learning how to describe a company's health. You might use it in a sentence like 'I need to see the cash flow statement' (我要看现金流量表). It is a noun. You can also use it to talk about your own small business or a school project. It is more formal than just saying 'money', and using it makes you sound more professional. Just remember: Cash (现金) + Flow (流量) + Table (表).

As a B1 learner, you are expected to use '现金流量表' in professional or academic contexts. This is the 'Cash Flow Statement,' one of the three main financial reports. You should understand that it is different from a '利润表' (Income Statement). While the Income Statement shows if a company made a profit, the 现金流量表 shows if the company actually has cash in the bank. This is important because a company can have profit but no cash, which is a big problem! You will often use this word with verbs like '分析' (analyze) or '编制' (prepare). For example, '我们需要分析去年的现金流量表' (We need to analyze last year's cash flow statement). It is a key term for anyone interested in business Chinese or working in an office where financial reports are discussed.

At the B2 level, you should be comfortable discussing the specific components of the '现金流量表'. You know that it is divided into three sections: operating activities (经营活动), investing activities (投资活动), and financing activities (筹资活动). You can use the term to engage in deeper financial analysis. For instance, you might discuss how a negative '经营活动现金流' (operating cash flow) is a warning sign even if the net income is positive. You should also be able to understand the term in the context of auditing (审计) and financial transparency. You might hear this in a business meeting: '从现金流量表来看，公司的流动性存在风险' (Looking at the cash flow statement, there is a risk in the company's liquidity). This level requires you to understand not just the word, but the economic reality it represents.

At the C1 level, you are expected to master the nuances of the '现金流量表', including the differences between the direct method (直接法) and the indirect method (间接法) of preparation. You should be able to read a complex, multi-page consolidated cash flow statement (合并现金流量表) and identify 'window dressing' or accounting maneuvers. You can use the term in high-level debates about corporate governance and financial health. Your vocabulary should include related terms like '现金等价物' (cash equivalents) and '自由现金流' (free cash flow). At this stage, you are not just learning a word; you are using it as a tool for sophisticated financial critique. You might write a report analyzing how the 现金流量表 reflects a company's strategic shift from rapid expansion to capital preservation.

At the C2 level, '现金流量表' is a term you use with total native-like fluency in the most complex professional environments. You understand the international differences in how these statements are presented (e.g., under IFRS vs. Chinese GAAP). You can discuss the philosophical and legal implications of cash-based vs. accrual-based reporting. You might be involved in drafting the '附注' (notes) to the cash flow statement, explaining complex transactions like mergers, acquisitions, or hedge accounting. For a C2 learner, this term is part of a vast web of financial, legal, and strategic concepts. You can use it to explain the 'quality of earnings' and discuss how the statement informs valuation models like Discounted Cash Flow (DCF). Your mastery is demonstrated by your ability to explain these complexities to others in perfect, professional Chinese.

Practice it Examples Notes & Tips

现金流量表 in 30 Seconds

A mandatory financial report showing all cash movements in and out of a company during a specific period.
Divided into three sections: operating, investing, and financing activities to give a clear picture of liquidity.
Used by investors and banks to ensure a company can actually pay its debts regardless of reported profits.
Essential for professional business Chinese, bridging the gap between theoretical profit and actual bank balances.

The term 现金流量表 (xiànjīn liúliàng biǎo) is a fundamental financial document in the world of accounting and business management. Translated directly into English as the 'Cash Flow Statement,' it serves as a detailed record of how much money is entering and exiting a business during a specific period. Unlike an income statement, which might include non-cash items like depreciation or accounts receivable, the cash flow statement focuses strictly on cold, hard cash. This makes it an essential tool for investors, creditors, and business owners who need to understand the actual liquidity of an entity. In Chinese business culture, as in the West, 'Cash is King' (现金为王), and this document is the ultimate proof of that sovereignty. It provides a transparent view of where money comes from—whether it is from selling products, taking out loans, or selling off assets—and where it goes, such as paying employees, purchasing equipment, or paying dividends to shareholders.

Business Context: In a corporate boardroom in Shanghai or Beijing, the 现金流量表 is the first thing an auditor looks at to ensure the company isn't just profitable on paper but is actually solvent. It is divided into three main parts: operating activities (经营活动), investing activities (投资活动), and financing activities (筹资活动).

这家公司的现金流量表显示，他们的经营性现金流非常稳健。 (This company's cash flow statement shows that their operating cash flow is very stable.)

The importance of this term cannot be overstated for anyone involved in international trade or finance involving Chinese entities. When a bank evaluates a loan application from a Chinese firm, the 现金流量表 is the primary document used to determine the firm's ability to repay the debt. It bridges the gap between the accrual-based profit shown on the income statement and the actual cash balance in the bank account. For learners of Chinese, mastering this term opens the door to understanding professional financial reports (财务报告) and participating in high-level business discussions.

Investment Analysis: Retail investors often focus on the net profit, but sophisticated analysts dive deep into the 现金流量表 to see if that profit is actually being converted into cash. If a company has high profits but negative operating cash flow, it might be a red flag for aggressive accounting practices.

投资者在分析年报时，必须仔细查看现金流量表。 (Investors must carefully examine the cash flow statement when analyzing annual reports.)

Linguistic Breakdown: The term is composed of three distinct nouns. Xiànjīn (现金) refers to physical money or liquid assets. Liúliàng (流量) is a common term in physics and data science, referring to the rate of flow. Biǎo (表) is used for any chart, table, or list. Together, they form a precise technical term.

Using 现金流量表 correctly involves placing it within the context of financial analysis, reporting, or auditing. Because it is a formal noun, it is frequently the object of verbs like 编制 (biānzhì - to compile/prepare), 分析 (fēnxī - to analyze), 审查 (shěnchá - to audit/examine), or 提供 (tígōng - to provide). For example, if you are an accountant, you might say you are busy preparing the statement. If you are a manager, you might ask your team to present it during a meeting. The sentence structure is typically straightforward, following the Subject-Verb-Object pattern common in Chinese grammar.

财务部正在编制上个季度的现金流量表。 (The finance department is currently preparing last quarter's cash flow statement.)

Furthermore, the term can be modified by adjectives or possessive phrases to specify which company or period it belongs to. Phrases like '年度现金流量表' (annual cash flow statement) or '合并现金流量表' (consolidated cash flow statement) are extremely common in professional documents. When discussing the health of a company, one might say that the statement 'looks good' (好看) or 'is problematic' (有问题), though in formal settings, more technical descriptions like '现金流充足' (sufficient cash flow) are preferred.

Common Verb Pairings: 1. 编制 (Prepare): 编制现金流量表是会计的基本工作。
2. 审计 (Audit): 审计师需要核对现金流量表中的数据。
3. 解读 (Interpret): 解读现金流量表需要专业的财务知识。

通过现金流量表，我们可以看出公司的资金压力。 (Through the cash flow statement, we can see the company's capital pressure.)

In academic or advanced business settings, you will often see the term used in complex sentences that discuss the relationship between different financial statements. For instance, comparing the 现金流量表 with the 资产负债表 (Balance Sheet) and the 利润表 (Income Statement) is a standard procedure in fundamental analysis. Mastery of this term requires not just knowing its meaning, but also understanding its role as one of the 'Three Major Financial Statements' (三大财务报表).

Specifying the Period: To specify the time, place the time phrase before the noun: 2023年度现金流量表 (2023 Annual Cash Flow Statement) or 第三季度现金流量表 (Third Quarter Cash Flow Statement).

请把去年的现金流量表发给我。 (Please send me last year's cash flow statement.)

You will encounter the term 现金流量表 in several specific environments, primarily those related to high-level finance, corporate management, and financial news. It is not a word used in casual daily conversation at a grocery store or a park, but it is ubiquitous in professional settings. If you watch Chinese financial news channels like CCTV-2 (Finance Channel) or read news on platforms like Caixin (财新) or Sina Finance, you will hear and see this term constantly, especially during 'Earnings Season' (财报季) when public companies release their financial results.

新闻主播说：‘该公司的现金流量表显示其经营活动产生的现金流净额为负。’ (The news anchor said: 'The company's cash flow statement shows that the net cash flow from operating activities is negative.')

In a corporate office, particularly within the accounting (会计), finance (财务), or internal audit (审计) departments, this term is a daily staple. During quarterly performance reviews, a CFO might use a PowerPoint slide titled '现金流量表分析' to explain why the company needs to cut costs or seek more investment despite showing a profit. Similarly, if you are studying for an MBA in China or taking the Chinese CPA exam (注册会计师考试), this is a core concept that you will study in depth.

Banking and Loans: When a small business owner applies for a bank loan in China, the loan officer will inevitably say: '我们需要看您过去三年的现金流量表' (We need to see your cash flow statements for the past three years). It is the primary tool for assessing creditworthiness.

在银行贷款审批中，现金流量表是核心参考文件。 (In bank loan approvals, the cash flow statement is a core reference document.)

Another place you might hear this is in the context of stock market analysis. Stock commentators on social media platforms like Bilibili or Weibo often break down the financial health of tech giants like Tencent or Alibaba. They will point to the 现金流量表 to argue whether a company's dividend policy is sustainable or if they are burning through cash too quickly in a 'price war' (价格战). It is a term that signifies a transition from a casual observer to a serious participant in the economic landscape.

Academic Settings: University students majoring in 经济学 (Economics) or 会计学 (Accounting) will spend entire semesters learning how to construct and analyze the 现金流量表 using both the direct and indirect methods.

One of the most common mistakes learners make with 现金流量表 is confusing it with other financial statements, specifically the 利润表 (Lìrùn biǎo - Income Statement/Profit and Loss Statement). Many beginners assume that if a company is 'profitable' (盈利), its cash flow must be positive. However, the 现金流量表 often tells a different story. It is crucial to use the correct term depending on whether you are talking about 'accounting profit' or 'actual cash on hand.' Using '利润表' when you mean '现金流量表' can lead to significant misunderstandings in a professional meeting.

Mistake 1: Confusing Cash with Profit: Incorrect: 我们的利润表里有很多现金。 (We have a lot of cash in our income statement.)
Correct: 我们的现金流量表显示现金充足。 (Our cash flow statement shows sufficient cash.)

别把利润表和现金流量表搞混了，它们反映的是不同的财务状况。 (Don't confuse the income statement with the cash flow statement; they reflect different financial conditions.)

Another mistake involves the incorrect use of measure words. While '张' (zhāng) is a general measure word for pieces of paper or tables, in a formal context, it is more common to simply treat '现金流量表' as a standalone noun or use '一份' (yí fèn) when referring to a copy of the report. Saying '一个现金流量表' is grammatically acceptable in casual speech but sounds slightly unrefined in a professional setting. Furthermore, ensure you don't omit the '量' (liàng - volume/amount). Saying '现金流表' is a common shorthand, but '现金流量表' is the full, formal technical term required in documents.

Mistake 2: Overlooking the Components: Learners often forget that the statement has three parts. If you only talk about 'spending money,' you are only covering a fraction of what a 现金流量表 represents. It includes inflows from financing and outflows for investing as well.

初学者常忽略现金流量表中的投资活动部分。 (Beginners often overlook the investing activities section in the cash flow statement.)

Finally, avoid translating 'Cash Flow Statement' word-for-word if you are unsure of the Chinese term. While '钱流表' might be understood, it sounds like 'money flow table' and is not a recognized financial term. Stick to the standard five-character phrase to ensure you are taken seriously in a business environment. Understanding the nuances between '现金' (cash) and '资金' (funds) is also helpful; '资金' is broader, while '现金' is specific to the statement we are discussing.

To fully master 现金流量表, it is helpful to understand its relationship with other financial documents and terms. The most important 'siblings' of this term are the other two members of the 'Big Three' financial statements. Understanding the contrast between them will clarify when to use each one. Additionally, there are shorthand versions and related conceptual terms that are frequently used in the same breath.

Comparison: The Big Three: 1. 现金流量表 (Cash Flow Statement): Focuses on the movement of cash in and out. It answers: 'Do we have enough cash to pay our bills?'
2. 利润表 (Income Statement): Focuses on revenue, expenses, and profit over a period. It answers: 'Are we making money?'
3. 资产负债表 (Balance Sheet): Focuses on what the company owns and owes at a specific point in time. It answers: 'What is our net worth?'

在财务分析中，现金流量表比利润表更难作假。 (In financial analysis, the cash flow statement is harder to manipulate than the income statement.)

Another related term is 现金流 (Xiànjīnliú), which simply means 'cash flow.' This is the concept, whereas the 'table' (表) is the document. You might say '公司的现金流很紧' (the company's cash flow is tight) without necessarily referring to the physical statement. Another alternative is 资金周转表 (Zījīn zhōuzhuǎn biǎo), which refers more to the 'turnover' or 'rotation' of funds. While similar, this is often used in internal management rather than formal external reporting. In some informal contexts, you might hear 流水账 (liúshuǐzhàng), which means a 'running account' or a simple daybook of transactions. However, this is much less formal and usually refers to personal or small-shop bookkeeping rather than corporate finance.

Advanced Variations: - 合并现金流量表 (Consolidated Cash Flow Statement): Used for a group of companies.
- 预测现金流量表 (Projected Cash Flow Statement): Used for future budgeting and planning.

比起简单的流水账，现金流量表提供了更全面的财务视角。 (Compared to a simple running account, the cash flow statement provides a more comprehensive financial perspective.)

How Formal Is It?

Fun Fact

The character '表' (biǎo) originally referred to the outside of a garment, but evolved to mean something shown or displayed, like a chart.

Pronunciation Guide

UK xiànjīn liúliàng biǎo

US xiànjīn liúliàng biǎo

Primary stress on 'xiàn' and 'biǎo'.

Rhymes With

jiān (for jīn) qián (for xiàn) shàng (for liàng) qiǎo (for biǎo) niǎo (for biǎo) yáng (for liáng) tiáo (for biǎo) xīn (for jīn)

Common Errors

Pronouncing 'liú' as 'lù'.
Confusing 'jīn' (gold/cash) with 'jìng' (net).
Using the wrong tone for 'biǎo', making it sound like 'biāo' (standard).
Skipping the 'liàng' syllable entirely.
Mispronouncing 'xiàn' as 'xiān' (first).

Difficulty Rating

Reading 3/5

Recognizing the five characters is easy, but understanding the content requires financial knowledge.

Writing 4/5

Writing the characters '流量' and '编制' correctly takes practice.

Speaking 3/5

Pronunciation is straightforward if tones are mastered.

Listening 3/5

Easily identifiable in financial news due to its length.

What to Learn Next

Prerequisites

现金流量报表财务公司

Learn Next

利润表资产负债表净现值内部收益率偿债能力

Advanced

权责发生制收付实现制折旧摊销营运资本

Grammar to Know

Measure words for documents

一份现金流量表 (One copy of a cash flow statement)

Verb-Object constructions

编制报表 (Prepare a report)

Attributive 'de'

公司的现金流量表 (The company's cash flow statement)

Time words as adjectives

年度现金流量表 (Annual cash flow statement)

Prepositional phrases with '在'

在表中显示 (Shown in the table)

Examples by Level

这是现金流量表。

This is the cash flow statement.

Simple 'Subject + Verb + Object' structure.

我有一个现金流量表。

I have a cash flow statement.

Uses the verb '有' (to have).

看，这是现金流量表。

Look, this is the cash flow statement.

Includes the imperative '看' (look).

他不看现金流量表。

He doesn't look at the cash flow statement.

Negative form using '不'.

现金流量表在这里。

The cash flow statement is here.

Uses '在这里' (is here) for location.

这是你的现金流量表吗？

Is this your cash flow statement?

Question form using the particle '吗'.

我的现金流量表很小。

My cash flow statement is very small.

Adjective '小' (small) with the intensifier '很'.

老师教现金流量表。

The teacher teaches the cash flow statement.

Simple subject-verb-object.

请给我看你的现金流量表。

Please show me your cash flow statement.

Uses '请' (please) and '给...看' (show to...).

这个公司的现金流量表很好。

This company's cash flow statement is very good.

Possessive '的' links company and statement.

我们需要一份现金流量表。

We need a cash flow statement.

Uses the measure word '一份' (a copy/portion).

你会写现金流量表吗？

Can you write a cash flow statement?

Uses '会' (can/know how to).

他正在学习现金流量表。

He is currently studying the cash flow statement.

Continuous action marker '正在'.

现金流量表显示公司有钱。

The cash flow statement shows the company has money.

The statement acts as the subject that 'shows' (显示).

去年的现金流量表在哪里？

Where is last year's cash flow statement?

Time phrase '去年' (last year) specifies the statement.

我不喜欢看现金流量表。

I don't like looking at cash flow statements.

Expressing preference with '不喜欢'.

财务经理正在分析现金流量表。

The finance manager is analyzing the cash flow statement.

Professional title '财务经理' used as subject.

如果你想投资，必须看现金流量表。

If you want to invest, you must look at the cash flow statement.

Conditional structure '如果...必须...'.

这份现金流量表反映了公司的现状。

This cash flow statement reflects the company's current situation.

Verb '反映' (reflect) is common in formal contexts.

编制现金流量表需要很多时间。

Preparing a cash flow statement takes a lot of time.

The verb phrase '编制...' acts as a gerund/subject.

银行要求我们提供现金流量表。

The bank requires us to provide a cash flow statement.

Uses '要求' (require/request).

现金流量表比利润表更真实。

The cash flow statement is more authentic than the income statement.

Comparative structure 'A 比 B + Adj'.

我们应该仔细检查现金流量表。

We should carefully check the cash flow statement.

Modal verb '应该' (should) and adverb '仔细' (carefully).

由于现金流量表很难看，股票下跌了。

Because the cash flow statement looked bad, the stock fell.

Causal link '由于... (because)'.

经营活动产生的现金流在现金流量表中占据首位。

Cash flow from operating activities takes the primary place in the cash flow statement.

Complex subject involving a relative clause.

审计师在现金流量表中发现了一些错误。

The auditor found some errors in the cash flow statement.

Locative phrase '在...中' (inside/in).

为了上市，公司必须公开其现金流量表。

In order to go public, the company must disclose its cash flow statement.

Purpose clause '为了...' (in order to).

通过分析现金流量表，我们可以评估其偿债能力。

By analyzing the cash flow statement, we can assess its solvency.

Preposition '通过' (through/by means of).

现金流量表揭示了公司扩张过快带来的风险。

The cash flow statement revealed the risks brought by the company's over-rapid expansion.

Abstract verb '揭示' (reveal/unveil).

这份合并现金流量表包含了所有子公司的财务数据。

This consolidated cash flow statement includes financial data from all subsidiaries.

Technical term '合并' (consolidated).

现金流量表与资产负债表的数据必须相互吻合。

The data in the cash flow statement and the balance sheet must match each other.

Uses '与...相互吻合' (corresponds with each other).

董事会对这份季度现金流量表表示满意。

The board of directors expressed satisfaction with this quarterly cash flow statement.

Formal subject '董事会' (Board of Directors).

该企业的现金流量表显示其自由现金流正在萎缩。

The enterprise's cash flow statement shows that its free cash flow is shrinking.

Advanced vocabulary '萎缩' (shrink/wither).

投资者应警惕现金流量表中非经常性损益的影响。

Investors should be wary of the impact of non-recurring gains and losses in the cash flow statement.

Formal warning '应警惕' (should be vigilant of).

现金流量表的间接法调整过程非常复杂。

The adjustment process of the indirect method for the cash flow statement is very complex.

Noun phrase with multiple modifiers.

尽管利润可观，但现金流量表暴露了严重的资金短缺。

Despite considerable profits, the cash flow statement exposed a serious shortage of funds.

Concessive structure '尽管...但...' (Despite... but...).

会计准则的变更直接影响了现金流量表的编制方式。

Changes in accounting standards directly affected the way the cash flow statement is prepared.

Causal relationship between regulation and practice.

深入解读现金流量表需要识别潜在的关联交易。

Deeply interpreting the cash flow statement requires identifying potential related-party transactions.

Gerund-like use of '识别' (identifying).

现金流量表中的投资活动部分反映了公司的长期战略。

The investing activities section of the cash flow statement reflects the company's long-term strategy.

Specific focus on one section of the statement.

分析师利用现金流量表来预测公司未来的股息发放。

Analysts use the cash flow statement to forecast the company's future dividend payments.

Purposeful action '利用...来...' (use... to...).

该跨国公司的现金流量表揭示了其在全球范围内的资本配置效率。

The multinational corporation's cash flow statement reveals its capital allocation efficiency on a global scale.

Highly formal and abstract language.

在破产清算过程中，现金流量表是债权人最关注的文件。

During the bankruptcy liquidation process, the cash flow statement is the document creditors focus on most.

Prepositional phrase '在...过程中' (during the process of).

现金流量表的真实性直接关系到资本市场的诚信体系。

The authenticity of the cash flow statement is directly related to the integrity system of the capital market.

Uses '关系到' (relates to/affects).

通过穿透式审计，监管机构核实了现金流量表中的每一笔流水。

Through look-through auditing, regulatory authorities verified every single transaction in the cash flow statement.

Advanced technical term '穿透式审计' (look-through audit).

现金流量表与经营业绩的背离往往预示着潜在的财务造假。

The divergence between the cash flow statement and operating performance often portends potential financial fraud.

Sophisticated verb '预示' (portend/foreshadow).

在宏观经济下行周期，现金流量表对企业的生存至关重要。

In a macroeconomic downturn, the cash flow statement is vital to an enterprise's survival.

Idiomatic expression '至关重要' (of vital importance).

该报告对现金流量表的结构性矛盾进行了深入剖析。

The report conducted an in-depth analysis of the structural contradictions in the cash flow statement.

Formal verb '剖析' (analyze/dissect).

对现金流量表的过度解读可能导致对公司估值的偏差。

Over-interpretation of the cash flow statement may lead to deviations in company valuation.

Complex subject '对...的过度解读'.

Common Collocations

编制现金流量表

分析现金流量表

合并现金流量表

年度现金流量表

现金流量表补充资料

审查现金流量表

现金流量表准则

现金流量表净额

调整现金流量表

打印现金流量表

Common Phrases

经营活动现金流

— Cash generated from core business operations.

经营活动现金流是正数。

投资活动现金流

— Cash used for or generated from investments like equipment or stocks.

投资活动现金流反映了扩张。

筹资活动现金流

— Cash from loans, dividends, or issuing stock.

筹资活动现金流显示了融资情况。

现金及现金等价物

— The actual items tracked in the statement (cash and high-liquidity assets).

现金及现金等价物余额增加了。

期末现金余额

— The amount of cash at the end of the reporting period.

期末现金余额必须准确。

现金流入

— Money coming into the business.

本月现金流入非常大。

现金流出

— Money leaving the business.

我们要控制现金流出。

净现金流

— The difference between inflows and outflows.

净现金流为负是个警告。

直接法

— The direct method of preparing the statement.

我们公司采用直接法。

间接法

— The indirect method of preparing the statement.

间接法更常用。

Often Confused With

现金流量表 vs 利润表

Focuses on net income, not cash flow.

现金流量表 vs 资产负债表

Focuses on total assets and debts at a moment in time.

现金流量表 vs 流水账

An informal, simple record of money.

Idioms & Expressions

"现金为王"

— Cash is king; emphasizes the importance of liquidity.

在危机中，现金为王。

Business

"入不敷出"

— Expenses exceed income; a situation visible on the statement.

公司现在入不敷出。

General

"开源节流"

— Increase income and decrease expenditure.

我们需要开源节流来改善现金流。

General

"坐吃山空"

— Consume one's fortune without earning more; visible as continuous outflow.

不赚钱只会坐吃山空。

General

"资金周转"

— Capital turnover/circulation.

我们的资金周转很快。

Business

"寅吃卯粮"

— Eating next year's food today; spending money before it's earned.

靠贷款生活就是寅吃卯粮。

General

"量入为出"

— Spend according to one's income.

企业应该量入为出。

General

"一清二楚"

— Perfectly clear; what a good statement should be.

账目要做到一清二楚。

General

"浑水摸鱼"

— Fish in troubled waters; what auditors look for in bad statements.

他想在账目里浑水摸鱼。

General

"收支平衡"

— Balance between income and expenses.

我们终于实现了收支平衡。

General

Easily Confused

现金流量表 vs 资金

Both refer to money.

Zījīn is more general (funds), while Xiànjīn is specifically cash.

公司资金充足，但现金流量表显示现金流很紧。

现金流量表 vs 报表

Both are reports.

Bàobiǎo is the general term for any report; Xiànjīn liúliàng biǎo is a specific one.

请把所有报表都发给我，包括现金流量表。

现金流量表 vs 收支

Both track money in/out.

Shōuzhī is more common for personal or simple accounts; Xiànjīn liúliàng biǎo is for formal accounting.

家庭收支和公司的现金流量表是两回事。

现金流量表 vs 流量

Can refer to internet data.

In finance, it refers to money; in tech, it refers to web traffic.

这个网站流量很大，但现金流量表却不好看。

现金流量表 vs 编制

Sounds like 'weaving'.

In finance, it specifically means to compile or prepare a report.

他在编制现金流量表。

Sentence Patterns

这是 [Noun]。

这是现金流量表。

我需要 [Measure Word] [Noun]。

我需要一份现金流量表。

[Subject] 正在 [Verb] [Noun]。

会计正在编制现金流量表。

通过 [Verb] [Noun], 我们能够 [Action]。

通过分析现金流量表，我们能够评估风险。

尽管 [Fact], 但 [Noun] 显示 [Reality]。

尽管利润很高，但现金流量表显示资金紧张。

[Noun] 的真实性直接关系到 [Complex Concept]。

现金流量表的真实性直接关系到资本市场的诚信。

[Noun] 反映了 [Situation]。

现金流量表反映了公司的经营状况。

[Noun] 被划分为 [Number] 个部分。

现金流量表被划分为三个部分。

Word Family

Nouns

现金 (Cash)

流量 (Flow)

报表 (Report)

财务 (Finance)

会计 (Accountant/Accounting)

Verbs

编制 (Compile)

核对 (Verify)

分析 (Analyze)

披露 (Disclose)

Adjectives

充足的 (Sufficient)

匮乏的 (Scarce)

稳健的 (Stable)

虚假的 (False)

资产负债表

利润表

所有者权益变动表

审计报告

纳税申报表

How to Use It

frequency

Common in business and finance circles.

Common Mistakes

Using '钱流量表' → 现金流量表
While '钱' means money, '现金' is the formal term used in accounting.
Confusing it with 利润表 → 现金流量表
The cash flow statement is about cash, the income statement is about profit. They are not interchangeable.
Saying '一个现金流量表' → 一份现金流量表
Using the wrong measure word sounds unprofessional. '份' is the standard for documents.
Writing '流两' instead of '流量' → 流量
The character '量' (amount) is often confused with '两' (two) by beginners due to similar sounds.
Thinking it only includes cash sales → It includes all cash movements
It also includes loans, investments, and asset sales, not just sales revenue.

Tips

Break it down

Learn the components: Xiànjīn (Cash), Liúliàng (Flow), Biǎo (Table). This makes the long word much easier to remember.

Measure Words

Always use '份' (fèn) when talking about the report in a professional setting. It sounds much more natural than '个'.

Context Matters

Use this word when talking to accountants or bank managers. If you use it with a street vendor, they might be confused!

Financial News

Listen to CCTV Finance. They mention this word every time they talk about a company's '财报' (financial report).

Stroke Order

Pay attention to the stroke order of '流' and '量'. They are common characters but can be tricky for beginners.

Business Etiquette

Asking for a 现金流量表 is a serious request. Make sure you have the authority or a good reason to ask for one in a Chinese company.

The River Analogy

Visualize money flowing like a river. The 'Liú' character actually has the water radical (氵) on the left!

Flow vs. Statement

Don't forget the '表'. Without it, you are just talking about 'cash flow' in general, not the report.

HSK/BCT

This is a common word in the Business Chinese Test (BCT). Make sure you can recognize it in reading passages.

Tone Mastery

The fourth tone in 'xiàn' and 'liàng' should be sharp. This gives you a more authoritative and professional sound.

Memorize It

Mnemonic

Imagine a river of 'Gold' (金) that is 'Present' (现). Watch the 'Flow' (流) 'Amount' (量) on a 'Table' (表).

Visual Association

Picture a waterfall of coins hitting a spreadsheet. The spreadsheet is the '表' and the coins are the '现金'.

Word Web

Finance Accounting Bank Money Report Audit Investment Liquidity

Challenge

Try to say '编制现金流量表' five times fast without tripping over the 'l' and 'j' sounds.

Word Origin

The term is a modern loan-translation (calque) from the English 'Cash Flow Statement'.

Original meaning: A table recording the volume of current gold/money flow.

Sino-Tibetan (Mandarin Chinese).

Cultural Context

None, but be careful when discussing a company's statement as it may involve confidential financial data.

Directly equivalent to the Cash Flow Statement used in the US, UK, and Australia.

Used in the annual reports of Tencent and Alibaba. A central topic in 'Business Chinese' textbooks. Frequently mentioned in 'Caixin' financial investigative journalism.

Practice in Real Life

Real-World Contexts

Stock Investing

分析现金流量表
自由现金流
股息发放
估值

Bank Loan Application

提交现金流量表
还款能力
抵押
审批

Corporate Auditing

核对账目
勾稽关系
审计意见
真实性

Academic Accounting

直接法
间接法
会计准则
练习题

Business Management

资金周转
预算控制
成本削减
扩张计划

Conversation Starters

"你觉得这份现金流量表反映了真实情况吗？"

"为什么这家公司的现金流量表里经营活动流出这么多？"

"我们什么时候能完成这个季度的现金流量表？"

"在看现金流量表时，你最关注哪个部分？"

"你能帮我解释一下现金流量表里的投资活动吗？"

Journal Prompts

今天我学习了现金流量表，它和利润表最大的区别在于...

如果我要开一家公司，我会如何管理我的现金流量表？

分析一个你喜欢的公司的现金流量表，并写下你的发现。

为什么说现金流量表是企业的‘生命线’？

描述一次你看到现金流量表后感到惊讶的经历。

Frequently Asked Questions

10 questions

The three parts are 经营活动 (operating activities), 投资活动 (investing activities), and 筹资活动 (financing activities). Each section shows cash movements related to those specific areas of business.

It shows if a company's profit is backed by real cash. Investors use it to see if a company can pay dividends or if it's struggling to stay afloat despite high sales.

The term itself is easy to memorize, but understanding how to read the data requires some basic accounting knowledge. However, for a language learner, knowing the term is essential for business contexts.

You should use the full term: '现金流量表' (xiànjīn liúliàng biǎo). You might say '请看这份现金流量表' (Please look at this cash flow statement).

You can say '现金流' (xiànjīnliú) when talking about the concept of cash flow, but when referring to the actual document, you must add '表' (biǎo).

The most common measure word is '份' (fèn), which is used for reports, documents, and copies. '张' (zhāng) can also be used for a single sheet.

Yes, according to Chinese accounting standards, all formal enterprises must prepare a 现金流量表 as part of their financial reporting.

Direct method (直接法) lists major classes of cash receipts and payments. Indirect method (间接法) starts with net income and adjusts for non-cash items. Both result in the same net cash flow.

In the context of the 现金流量表, it includes paper money, bank deposits, and cash equivalents (highly liquid short-term investments).

You can say: '能给我一份公司的现金流量表吗？' (Can you give me a copy of the company's cash flow statement?)