投资活动现金流量

有90.95%的样本公司投资活动的现金流量表现为对外流出状态，投资收益大多数偏低，各类样本在投资活动现金流量指标方面均不存在显著性差异；

, there is 90.95 % swatch companies have unbalanced phenomena in the investment cash flow , its investing income is on the low side , and the each kind swatch companies do not have obvious differences in the investment activities indexes ;

再次，从发展能力和收益质量两个方面对企业投资活动现金流量进行分析；

Thirdly , discuss the invest activity of cash flow from 2 aspects .

其筹资活动与经营活动和投资活动现金流量呈现比较明显的互补关系，总体显示以借新债还旧债方式来维持其整个现金流量活动的运转。

3 , the financing cash flow is complemental to investment activities cash flow from each other , the collectivity shows that the company uses method of " borrowing new debt to repay the old debt " to maintain the whole cash flow activities and movements .

根据上述计算或其他方式的确定，投资活动的现金流量可以在现金流量表中作如下的列示

According to the above calculation or other determining process , the cash flows from investing activities can be shown on the statement of cash flows as follows

在中国，会计准则中是把收到的利息和股利列为投资活动产生的现金流量类中的。

In China , the accounting standards classify the receipts from interests and dividends as cash flows from investing activities .

确定筹资活动产生的现金流量的程序与确定投资活动产生的现金流量相类似。

The procedure in determining cash flows of financing activities is similar to that in determining cash flows of investing activities .

确定投资活动产生的现金流量的基础性数据可以从资产负债表、损益表以及有关账户中取得。

The basic data used to determine cash flows can be obtained from the balance sheet , the income statement and some accounts in the ledger .

属于投资活动或筹资活动现金流量的其他非现金项目。

Other non-cash items falling into the scope of cash flows arising from investing activities or financing activities .

分行业总体检验发现，制造业公司经营活动和投资活动产生的净现金流量具有信息含量，而现金及现金等价物净增加额和筹资活动产生的净现金流量不具有信息含量。

Industrial test shows that net cash flows from operating and investing activities in manufacturing industry listed companies have information content .

经过实证检验得出：（1）每股现金及现金等价物净增加额、每股经营活动和每股投资活动产生的净现金流量具有信息含量，而每股筹资活动产生的净现金流量不具有信息含量。

Evidence shows : ( 1 ) Net increase in cash and cash equivalents per share , cash from operating activities and cash from investing activities per share have information content , while net cash flow per share from financing activities does not .

上市公司的投资活动是企业未来现金流量增长的重要基础和源泉保证，直接关系到企业的生存和发展，也间接影响到社会的资本配置行为和效率。

The investment activities of listed companies is an important foundation for future cash flow growth and a source of assurance , and it is directly related to the survival and development , and indirectly affect the behavior and efficiency of social allocation of capital .