【中文版】

现金贡献是指企业在日常经营过程中所获得的现金流入和流出之间的差额。它反映了企业在一定时期内获取和运用现金的能力，是评估企业盈利能力、偿债能力和运营效率的重要指标之一。

现金贡献的计算公式为：现金贡献 = 营业收入 - 营业成本 - 营业税金及附加 - 期间费用 + 投资收益 + 营业外收入 - 营业外支出。其中，营业收入是指企业销售商品和提供劳务所获得的收入；营业成本是指企业为生产商品或提供劳务所发生的成本；营业税金及附加是指企业应缴纳的各项税费；期间费用是指在一定会计期间内所发生的销售费用、管理费用和财务费用；投资收益是指企业对外投资所获得的收益；营业外收入是指企业非日常经营活动所获得的收入；营业外支出是指企业非日常经营活动所发生的支出。

现金贡献为正数，意味着企业获得了净现金流，即现金流入大于现金流出。这种情况通常被认为是比较理想的状态，因为这意味着企业能够从经营活动中获得足够的现金来支持其日常运营和发展。相反，如果现金贡献为负数，则说明企业的现金流出大于现金流入，这可能会导致资金短缺或财务困境。

现金贡献对于企业来说非常重要，因为它反映了企业的经营状况和财务状况。通过分析和评估现金贡献，企业可以更好地了解其盈利能力、偿债能力和运营效率，进而采取措施改善经营状况和加强财务管理。

【英文版】

What is cash contribution? Cash contribution refers to the difference between cash inflow and cash outflow in the daily operation process of an enterprise. It reflects the ability of an enterprise to obtain and use cash in a certain period of time, and is one of the important indicators to evaluate an enterprise's profitability, debt repayment ability and operational efficiency.

The calculation formula of cash contribution is: cash contribution = operating income - operating cost - operating tax and surcharges - period costs + investment income + non-operating income - non-operating expenditure. Among them, operating income refers to the income obtained by the enterprise from selling goods and providing services; operating cost refers to the cost incurred by the enterprise for the production of goods or the provision of services; operating tax and surcharges refer to various tax fees that the enterprise should pay; period costs refer to the sales, general and administrative expenses and financial expenses incurred during a certain accounting period; investment income refers to the income obtained by the enterprise from investing outside; non-operating income refers to the income obtained by the enterprise from non-daily经营活动; non-operating expenditure refers to the expenses incurred by the enterprise from non-daily经营活动.

A positive cash contribution indicates that the enterprise has achieved net cash flow, i.e., cash inflow is greater than cash outflow. This situation is usually considered to be relatively ideal, because it means that the enterprise can obtain sufficient cash from its daily operations and development. On the contrary, if the cash contribution is negative, it means that the cash outflow of the enterprise is greater than the cash inflow, which may lead to a shortage of funds or financial difficulties.

Cash contribution is very important for enterprises, because it reflects the operational and financial status of enterprises. By analyzing and evaluating cash contribution, enterprises can better understand their profitability, debt repayment ability and operational efficiency, and then take measures to improve their operational status and strengthen financial management.