non-operating cash flows

non-operating cash flows　非营运现金流　

Cash flows（inflows and outflows）that are not related to the day-to-day，ongoing operations of a business.Non-operating cash flows include borrowings，the issuance or purchase of stock，asset sales，dividend payments，and other investment activity.On most company balance sheets，total cash flows will be broken down into operating cash flows，investing cash flows，and financing cash flows，with the latter two making up non-operating cash flows.