财务费用的构成包括利息净支出、汇兑净损失、现金折扣净支出、金融机构手续费及经营性筹资所发生的其他费用等。因其具有多样性,与现金流量表之间也就有了各不相同的关系。具体情况如下:一、利息支出利息支出包括长短期借款、发行债券所计提或支付的利息,融资租赁的租赁费所发 The composition of financial expenses includes net interest expense, net foreign exchange loss, net cash discount, financial institution fee and other expenses incurred in operating fund-raising. Because of its diversity, it also has its own relationship with the cash flow statement. The details are as follows: I. Interest Expenses Interest expenses include long-term and short-term loans, interest accrued or paid on the bonds issued, leasing fees of finance leases