Enterprise financial activities in cash balance of payments is the enterprise funds the floorboard of the payment activities. Includes the following content:
(a) enterprise financing cause financial activities
In the commodity economy condition, enterprise to engage in business, first must raise a certain quantity of capital, the enterprise through the issuance of stocks, bonds, absorption direct investment and way to raise money, for the performance of the enterprise capital income. Enterprise to repay the loan, pay interest, dividends and pay all kinds of fundraising expenses, etc, is behaved for enterprise capital spending. This for fund raising and produce capital of payments, is caused by the enterprise financing financial activities.
(2) enterprise investment caused by the financial activities
Enterprise raise money for the purpose of the funds for the production and business operation activities in order to obtain profit, increase enterprise value. Enterprise to raise capital investment in the enterprise internal to purchase of fixed assets, intangible assets, etc, they form enterprise inward investment; Enterprises to raise capital investment to the purchase of other enterprises stocks, bonds or other enterprise associated with investment, they form enterprise of foreign investment. This kind of for enterprise investment and of generation of cash inflows and outflows, is caused by the investment and financial activities.
(3) caused by the enterprise management financial activities
Enterprise in the normal course of business, will be in a series of fund balance of payments. First, the enterprise to purchase materials or products, so that engaged in production and sales activities, and at the same time, but must pay salary and other operating expenses; Second, when the products or commodities sold enterprise, he or she can get income, take back the capital; Again, if the enterprise existing capital can't meet the needs of enterprise management, we will take short-term borrowing way to raise capital they need. The above the income and expenses of fund can produce enterprise, this is to belong to enterprise management cause financial activities.
(4) caused by the enterprise distribution financial activities
Enterprise in the business process will generate profit, also may be due to foreign investment and share in the profits, which shows that the enterprise has the capital appreciation in the value of the investment or obtain remuneration. Enterprise profits according to prescribed procedures distribution. First of all, to pay tax in accordance with law; And then used to cover losses, extraction accumulation fund, the chest; The last to investors profits. This kind of for profit distribution and produce money payments will belong to by the profit distribution and cause financial activities.
1, translation ( Chinese to English)The financial activities of enterprises is to cash based enterprises fund revenue and expenditure activities. Include the following contents:( a ) the enterprise financing caused by financial activitiesBelow goods economy condition, the enterprise wants to engage in business, we must first raise a certain amount of capital, enterprises through the issuance of stocks, bonds, to absorb direct investment ways to raise funds for the performance of the enterprise, capital income. The enterprise to repay the loan, interest, dividend and pay all kinds of financing costs, performance for the enterprises of the expenditure of funds. Such as fund raising and the expenditure of funds, is caused by the enterprise financing financial activities.( two) investment by financial activitiesEnterprises to raise capital in order to put the funds for production and business activities so as to achieve profitability, increasing the enterprise value. Enterprises to raise funds to invest in enterprise interior for the acquisition of fixed assets, intangible assets, form enterprise internal investment; enterprises to raise funds to invest in the purchase of other enterprises in stock, bond or other business associates to invest, they formed the foreign investment enterprise. The enterprise investment and the revenue and expenditure of funds, is caused by investment in financial activities.( three) business caused by financial activitiesEnterprises in the normal course of business, will produce a series of financial revenue and expenditure. First of all, enterprises need to purchase goods or materials, in order to engage in production and sales activities, at the same time, but also to pay wages and other expenses; secondly, when the enterprise products or goods sold, can obtain income, money back; again, if the enterprise existing funds can not meet the enterprise management needs, but also to take short-term borrowing to raise the funds needed. Each of these aspects will produce enterprise revenue and expenditure of funds, which belongs to the business caused by financial activities.( four) enterprise distribution caused by financial activitiesEnterprises operating in the process will generate profits, may also be due to foreign investment and share profit, suggesting that the enterprises with funds or made a return on investment. The profit of the enterprise according to the provisions of the procedures for assignment. First of all, to pay taxes in accordance with the law; secondly, to make up for the loss, from the provident fund, public welfare fund; finally, distribution of profits to investors. The profit distribution and the expenditure of funds is the profit distribution caused by financial activities.
Below goods economy condition, the enterprise wants to engage in business, we must first raise a certain amount of capital, enterprises through the issuance of stocks, bonds, to absorb direct investment ways to raise funds for the performance of the enterprise, capital income. The enterprise to repay the loan, interest, dividend and pay all kinds of financing costs, performance for the enterprises of the expenditure of funds. Such as fund raising and the expenditure of funds, is caused by the enterprise financing financial activities.( two) investment by financial activitiesEnterprises to raise capital in order to put the funds for production and business activities so as to achieve profitability, increasing the enterprise value. Enterprises to raise funds to invest in enterprise interior for the acquisition of fixed assets, intangible assets, form enterprise internal investment; enterprises to raise funds to invest in the purchase of other enterprises in stock, bond or other business associates to invest, they formed the foreign investment enterprise. The enterprise investment and the revenue and expenditure of funds, is caused by investment in financial activities.( three) business caused by financial activitiesEnterprises in the normal course of business, will produce a series of financial revenue and expenditure. First of all, enterprises need to purchase goods or materials, in order to engage in production and sales activities, at the same time, but also to pay wages and other expenses; secondly, when the enterprise products or goods sold, can obtain income, money back; again, if the enterprise existing funds can not meet the enterprise management needs, but also to take short-term borrowing to raise the funds needed. Each of these aspects will produce enterprise revenue and expenditure of funds, which belongs to the business caused by financial activities.( four) enterprise distribution caused by financial activitiesEnterprises operating in the process will generate profits, may also be due to foreign investment and share profit, suggesting that the enterprises with funds or made a return on investment. The profit of the enterprise according to the provisions of the procedures for assignment. First of all, to pay taxes in accordance with the law; secondly, to make up for the loss, from the provident fund, public welfare fund; finally, distribution of profits to investors. The profit distribution and the expenditure of funds is the profit distribution caused by financial activities.