英语翻译Cash Flows from Financing Activities18.Financing activit

英语翻译
Cash Flows from Financing Activities
18.Financing activities include obtaining resources from owners and providing them with a return on,and a return of,their investment; receiving restricted resources that by donor stipulation must be used for long-term purposes; borrowing money and repaying amounts borrowed,or otherwise settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
19.Cash inflows from financing activities are:
a.Proceeds from issuing equity instruments
b.Proceeds from issuing bonds,mortgages,notes,and from other short- or long-term borrowing
c.Receipts from contributions and investment income that by donor stipulation are restricted for the purposes of acquiring,constructing,or improving property,plant,equipment ,or other longlived assets or establishing or increasing a permanent endowment or term endowment
d.Proceeds received from derivative instruments that include financing elements at inception
e.Cash retained as a result of the tax deductibility of increases in the value of equity instruments issued under share-based payment arrangements that are not included in the cost of goods or services that is recognizable for financial reporting purposes.For this purpose,excess tax benefits shall be determined on an individual award (or a portion thereof) basis.
20.Cash outflows for financing activities are:
a.Payments of dividends or other distributions to owners,including outlays to reacquire the enterprise’s equity instruments
b.Repayments of amounts borrowed
c.Other principal payments to creditors who have extended long-term credit
d.Distributions to counterparties of derivative instruments that include financing elements at inception.
PS:对于那些用软件的我不解释
注意这是关于会计 现金流的 有专业词汇 不要求到位 通顺即可

我翻译完了,一个感觉,好纠结啊.不过很多地方实在翻译的不好,哎  我要吃饭去了.
可是百度不让我发 说是有敏感词汇  你有没有邮箱 我发给你