标题:PPP会计处理实施问答（七）。内容:<p style="margin: 0px; padding: 0px; box-sizing: border-box; line-height: 1.75em; color: rgb(0, 0, 0); font-family: &quot;Microsoft YaHei&quot;; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-indent: 2em;"><span style="margin: 0px; padding: 0px; box-sizing: border-box; font-size: 18px;"><strong style="margin: 0px; padding: 0px; box-sizing: border-box !important; font-weight: bolder; max-width: 100%; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; box-sizing: border-box !important; max-width: 100%; font-family: 微软雅黑; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; box-sizing: border-box; max-width: 100%;">问：社会资本方执行《企业会计准则解释第</span>14号》时，社会资本方在PPP项目建造期间发生的建造支出在现金流量表中应如何列示？</span></strong></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; line-height: 1.75em; color: rgb(0, 0, 0); font-family: &quot;Microsoft YaHei&quot;; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-indent: 2em;"><span style="margin: 0px; padding: 0px; box-sizing: border-box !important; max-width: 100%; font-family: 微软雅黑; font-size: 18px; overflow-wrap: break-word !important;"></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; line-height: 1.75em; color: rgb(0, 0, 0); font-family: &quot;Microsoft YaHei&quot;; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-indent: 2em;"><span style="margin: 0px; padding: 0px; box-sizing: border-box !important; max-width: 100%; font-family: 微软雅黑; font-size: 18px; overflow-wrap: break-word !important;">答：根据《企业会计准则第31号——现金流量表》（财会〔2006〕3号）的相关规定，对于社会资本方将相关PPP项目资产地对价金额或确认的建造收入金额确认为无形资产的部分，相关建造期间发生的建造支出应当作为投资活动现金流量进行列示。除上述情形以外的社会资本方在PPP项目建造期间发生的建造支出，应当作为经营活动现金流量进行列示。社会资本方应当将PPP项目建造期间发生的重大建造支出的现金流量信息在财务报表附注中披露。</span></p><p><br/></p>