Cash Flows(现金流量) :  The cash flows refer to the information of the cash received and paid and the net change during the accounting period.

 Cash Flow Statement(现金流量表) :  A cash flow statement, also known as the statement of cash flows,is one of the main financial statements, which reports the sources and uses ofcash by operating activities, investing activities, financing activities, and certain supplemental information for the period specified in the heading of the statement.

Direct Method(直接法) :  The direct method could refer to the method of preparing the statement of cash flows, which could also refer to the method of allocating a manufacturing facility s service departments to its production departments.

Indirect Method( 间接法) :  The indirect method is the most common method of preparing the statement of cash flows, under which the starting point is the net income reported on .

 Operating Activities(经营活动) :  The operating activities are those involved in earning revenues. In the statement of cash flows the operating activities section identifies the cash flows involved with these activities by focusing on net income and the changes in the current assets and current liabilities.

Financing Activities(筹资活动) :  The financing activities are one of the three sections of the statement of cash flows, which involve in the cash receipts and cash payments  concerned with financing.