Cash flow from operating activities includes: commodity sales, income from providing labor services, commodity procurement, accepting labor services, salary payment, tax payment, personal income tax rebate, loan recovery, etc.
commodity sales: the final link after the business enterprise realizes the purchase, storage and transportation of goods in physical form through various business activities. For the accounting of commodity sales, the accounting treatment is also different because of the different accounting methods adopted by enterprises.
income from providing labor services: refers to the income obtained by taxpayers from providing labor services, that is, the income obtained by enterprises engaged in construction and installation, repair and replacement, transportation, warehousing and leasing, finance and insurance, post and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, agency, health care, community service, tourism, entertainment, processing and other labor service activities.
commodity procurement: the economic activity process in which logistics enterprises, in order to achieve their sales targets, fully understand the market requirements, use appropriate procurement strategies and methods according to their business capabilities, and obtain marketable commodities through equivalent exchange.
accepting labor services: the party accepting taxable labor services is the taxable labor service party, whose income is taxable according to law, and the individual or group providing labor services to other individuals or institutions, whose income is taxable according to law.
salary payment: salary payment items, salary payment level, salary payment form, salary payment object, salary payment time and salary payment under special circumstances, etc.
tax payment: tax payment refers to the process that taxpayers and withholding agents pay taxes into the warehouse in different ways according to the provisions of national laws and administrative regulations. Taxpayers and withholding agents should pay the tax payable in full and on time within the time limit stipulated in the tax law, so as to completely and thoroughly fulfill their due tax obligations.
personal income tax rebate: personal income tax rebate refers to the part that taxpayers will refund according to law if they pay more personal income tax after the tax bureau has settled the payment.
loan recovery: loan recovery refers to the borrower's timely and full repayment of loan principal and interest according to the repayment plan and repayment method agreed in the loan contract. Common loan recovery methods mainly include borrowing new loans and returning old ones.
Scope of business activities
As far as industrial and commercial enterprises are concerned, business activities mainly include: selling goods, providing services, operating leases, purchasing goods, accepting services, advertising, promoting products, paying taxes, etc. Business activities refer to all transactions and events except investment activities and fund-raising activities of enterprises.
the cash flow from operating activities is mainly related to obtaining net profit. The formation of enterprise's net profit is related to the specific content of profit. The net profit in a certain period in the income statement does not necessarily constitute the cash flow generated by operating activities, such as the net gain and loss from the disposal of fixed assets and the profits or losses generated by other activities, which are all components of net profit, but not the cash flow generated by operating activities.