Two, the "cash paid to repay debts" project, reflecting the cash in the principal of the enterprise to repay debts, including repayment of loan principal of financial enterprises and repayment of bond principal. The loan interest and bond interest repaid by the enterprise are reflected in the project of "cash paid for debt interest repayment" and are not included in this project.
3. The cash flow statement is one of the three basic financial statements, which expresses the increase or decrease of an institution's cash (including bank deposits) in a fixed period (usually monthly or quarterly).
Fourthly, the appearance of cash flow statement mainly reflects the influence of each item in the balance sheet on cash flow, and it is divided into three categories according to its purpose: operation, investment and financing. The cash flow statement can be used to analyze whether an organization has enough cash to pay its expenses in the short term. Announcement No.7 of International Financial Reporting Standards regulates the preparation of cash flow statement.