中文：

财务现金流是指企业在一定会计期间内，按照现金收付实现制，通过一系列经济活动而产生的现金流入和流出的总称。它是企业资金流动的重要体现，也是企业财务管理的重要指标之一。

财务现金流主要包括经营现金流、投资现金流和筹资现金流三个部分。经营现金流是指企业日常经营活动所产生的现金流入和流出，如销售商品或提供劳务所收到的现金，以及购买商品或支付劳务所支付的现金。投资现金流是指企业进行投资活动时所产生的现金流入和流出，如购买或出售固定资产、证券等。筹资现金流是指企业进行筹资活动时所产生的现金流入和流出，如发行股票或债券所收到的现金，以及支付给股东或债权人的股息或利息等。

财务现金流对于企业来说具有重要意义。它可以帮助企业及时掌握资金状况，保障企业的偿债能力和支付能力，同时也可以为企业决策提供重要依据。通过对财务现金流的分析和管理，企业可以更好地规划和控制自身的财务活动，提高资金使用效率，实现可持续发展。

英文：

Financial cash flow refers to the total amount of cash inflows and outflows generated by an enterprise during a certain accounting period, realized through a series of economic activities based on the cash basis of accounting. It is an important manifestation of an enterprise's capital flow and also one of the important indicators of enterprise financial management.

Financial cash flow mainly includes three parts: operating cash flow, investing cash flow, and financing cash flow. Operating cash flow refers to the cash inflows and outflows generated by the enterprise's daily operational activities, such as receiving cash for selling goods or providing services, and paying cash for purchasing goods or paying for services. Investing cash flow refers to the cash inflows and outflows generated by the enterprise's investment activities, such as purchasing or selling fixed assets, securities, etc. Financing cash flow refers to the cash inflows and outflows generated by the enterprise's financing activities, such as receiving cash for issuing stocks or bonds, and paying dividends or interest to shareholders or creditors.

Financial cash flow has important significance for enterprises. It can help enterprises timely grasp the fund situation, ensure the repayment ability and payment ability of enterprises, and also provide an important basis for enterprise decision-making. Through the analysis and management of financial cash flow, enterprises can better plan and control their own financial activities, improve the efficiency of fund use, and achieve sustainable development.