CFO——經營活動產生的現金流量淨額。CFI——投資活動產生的現金流量淨額。CFF——融資活動的現金流量。現金流量表是提供公司在給定期間的現金收入(receipts)與現金支出(payments)資訊的報表。現金流量分為：經營活動現金流(Cash flow from operating，CFO)/投資活動現金流(Cash flow from investing activities，CFI)/融資活動現金流(Cash from financing activities，CFF )。現金流量等式：CFO+CFI+CFF=現金與現金等價物的期間變動(change in cash and cash equivalents)。現金與現金等價物的期間變動(change in cash and cash equivalents)+現金與現金等價物起初餘額(beginning cash and cash equivalents)=現金與現金等價物的期末餘額(ending cash and cash equivalents)。擴充套件資料：一、經營活動現金流主要包括：(1)從客戶處收到的現金(receipts from customers)(2)支付給供應商的現金(payments to suppliers)(3)支付經營費用的現金(payment for operating expenses)(4)支付利息費用的現金(payment for interest expense)(5)支付稅收費的現金(payment for tax expense)(6)持有交易類(held for trading)證券的買賣產生的現金流二、投資活動現金流主要包括：(1)購置長期資產所支付的現金(payments to acquire long-term assets)(2)出售長期資產所收到的現金(receipts from sale of long-term assets)(3)買入非交易類證券所支付的現金(payments to buy non-trading securities)(4)賣出非交易類證券所收到的現金(receipts from sale of non-trading securities)(5)貸款給其他人所支付的現金(payments to loan to others)(6)收回貸款本金所收到的現金(receipts from loan principal recovery)三、融資活動現金流主要包括：(1)發行股票所收到的現金(receipts from issuing stock)(2)回購股票所支付的現金(payments to repurchase stock)(3)發行債券所收到的現金(receipts from issuing bonds)(4)償付債券本金所支付的現金(payments to repay bonds)(5)取得借款所收到的現金(receipts from borrowing)(6)償付借款本金所支付的現金(payment to repay borrowing)