Financial statements sample-terms in CONSOLIDATED STATEMENTS OF CASH FLOWS（联合现金流量表）

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial statements translation）

OCLC ONLINE COMPUTER LIBRARY CENTER, INC.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS（联合现金流量表/合并现金流量表）
FOR THE YEARS ENDED JUNE 30, 2007 AND 2006

CASH FLOWS FROM OPERATING ACTIVITIES（经营活动的现金流量）:
Excess of revenues over expenses（收入扣除费用/净收入）
Adjustments for non-cash items（非现金项目调整）:
Depreciation and amortization （折旧及摊销）
Minority interest in earnings (loss)（少数股东损益） of majority owned subsidiaries
Realized gain on sale of investments （出售投资已实现收益）
Loss on sale of fixed assets （固定资产出售损失）
Changes in assets and liabilities（资产和负债变化）:
Increase in receivables （应收款增加）
Decrease (increase) in other assets （其他资产增减）
Increase (decrease) in accounts payable （应付款增加/减少）
Increase in accrued liabilities（应计负债）, unearned revenue（未实现收入）, and other
Net cash provided by operating activities （经营活动）

CASH FLOWS FROM FINANCING ACTIVITIES（融资活动的现金流量）:
Payments on revenue bonds（收入债券/岁入债券/收益债券）, long-term debt（长期债务）, and capital leases（融资租赁）
Proceeds from（来自） long-term debt and capital leases
Proceeds from line of credit （授信额度）
Payments（支付） on line of credit
Dividends paid to minority partner （对少数股东的股利/股息支付）
Net cash（净现金流量） used in financing activities

CASH FLOWS FROM INVESTING ACTIVITIES（投资活动的现金流量）:
Purchases of investments（购买投资品/投资）
Proceeds from（来自） sale of investments （出售投资品）
Purchases of fixed assets （购买固定资产）
Capitalization of internal use software （内部使用软件的资本化）
Acquisition（收购） of Openly Informatics (电子期刊互链工具公司)
Acquisition （收购）of Sisis（图书馆管理软件供应商Sisis信息系统公司）
Net cash（净现金流量） used in investing activities（投资活动）

EFFECT OF EXCHANGE RATE CHANGES（汇率变化） ON CASH
AND CASH EQUIVALENTS