现金流量表中英文.docVIP

現金流量表中文項目 現金流量表英文項目 合併現金流量表 Consolidated Statements of Cash Flows 現金流量表 Statements of Cash Flows 營業活動之現金流量： Cash flows from operating activities: 本期淨利(淨損) Net income (loss) 調整項目： Adjustments to reconcile net income (loss) to net cash provided by operating activities: 遞延所得稅 Deferred income tax expense (benefit) 聯屬公司間未(已)實現利益淨額 Realized (unrealized) gain from inter-affiliate accounts 折舊費用 Depreciation 各項攤提 Amortization 備抵呆帳提列(迴轉) Allowance (reversal) for doubtful accounts 備抵銷貨退回折扣提列(迴轉) Allowance (reversal) for sales returns and discounts 存貨跌價及呆滯損失 Allowance for inventory valuation and obsolescence loss 權益法認列投資損失(利益)淨額 Equity in loss (gain) of affiliates, net 採權益法之現金股利 Cash dividends from investees company under equity method 應付利息補償金 Accrued premiums 匯率變動影響數 Foreign exchange adjustments 已實現銷貨損失(利益) Realized gain (loss) from sale 未實現銷貨損失(利益) Unrealized gain (loss) from sale 短期投資跌價損失提列(迴轉) Provision for loss (reversal of provision for loss) on short-term investments 已實現投資損失(利益)淨額 Realized investment losses, net 出售短期投資損失(利益)淨額 Loss (gain) on disposal of short-term investments, net 出售長期投資損失(利益)淨額 Loss (gain) on disposal of long-term investments, net 出售固定資產損失(利益)淨額 Loss (gain) on disposal of property, plant and equipment, net 報廢固定資產損失(利益)淨額 Loss (gain) on abandonment of property, plant and equipment, net 應收帳款減少(增加) Decrease (increase) in accounts receivable 應收票據減少(增加) Decrease (increase) in notes receivable 其他應收帳款、票據減少(增加) Decrease(increase) in other accounts 、notes receivable 催收款減少(增加) Decrease (increase) in uncollectible receivable 存貨減少(增加) Decrease (increase) in inventories 預付款項減少(增加) Decrease (increase) in prepaid accounts 其他流動資產減少(增加) Decrease (increase) in other current assets 應付帳款增加(減少) Increase (decrease) in accounts payable 應付票據增加(減少) Increase (decrease) in notes payable 其他應付帳款、票據增加(減少) Increase(decrease) in other accounts、 notes payable 應付所得稅增加(減少) Increase (decrease) in income tax payable 應付費用增加(減少) Increase (decrease) in a