现金流量表项目中英文对照

1、.现金流量表中文项目現金流量表英文項目合并现金流量表Consolidated Statements of Cash Flows现金流量表Statements of Cash Flows营业活动之现金流量：Cash flows from operating activities:本期净利 ( 净损 )Net income (loss)调整项目：Adjustments to reconcile net income (loss) to net cash providedby operating activities:递延所得税Deferred income tax expense (benefit

2、)联属公司间未 ( 已 ) 实现利益净额Realized (unrealized) gain from inter-affiliate accounts折旧费用Depreciation各项摊提Amortization备抵呆帐提列 ( 回转 )Allowance (reversal) for doubtful accounts备抵销货退回折扣提列 ( 回转 )Allowance (reversal) for sales returns and discounts存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss权益法认

3、列投资损失(利益 )净额Equity in loss (gain) of affiliates, net采权益法之现金股利Cash dividends from investee's company under equity method应付利息补偿金Accrued premiums汇率变动影响数Foreign exchange adjustments已实现销货损失 ( 利益 )Realized gain (loss) from sale未实现销货损失 ( 利益 )Unrealized gain (loss) from sale短期投资跌价损失提列 ( 回转 )Provision fo

4、r loss (reversal of provision for loss) onshort-terminvestments已实现投资损失 ( 利益 ) 净额Realized investment losses, net出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net出售长期投资损失(利益)净额Loss (gain) on disposal oflong-term investments, net出售固定资产损失(利益)净额Loss (gain) on disposal of property, plan

5、t and equipment, net报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net应收帐款减少 ( 增加 )Decrease (increase) in accounts receivable应收票据减少 ( 增加 )Decrease (increase) in notes receivable其它应收帐款、票据减少(增加)Decrease(increase) in other accounts 、notes receivable催收款减少 ( 增加 )Decrease (incr

6、ease) in uncollectible receivable存货减少 ( 增加 )Decrease (increase) in inventories预付款项减少 ( 增加 )Decrease (increase) in prepaid accounts其它流动资产减少(增加)Decrease (increase) in other current assets应付帐款增加 ( 减少 )Increase (decrease) in accounts payable应付票据增加 ( 减少 )Increase (decrease) in notes payable其它应付帐款、票据增加(减少

7、)Increase(decrease) in other accounts、 notes payable应付所得税增加 ( 减少 )Increase (decrease) in income tax payable应付费用增加 ( 减少 )Increase (decrease) in accrued expenses递延退休金成本增加(减少 )Increase (decrease) in deferred pension cost, net.应计退休金负债增加 ( 减少 ) 其它流动负债增加 ( 减少 ) 其它营业活动之净现金流入(流出)投资活动之现金流量：处分 ( 出售 ) 固定资产价款固定

8、资产保险理赔款处分 ( 出售 ) 闲置资产价款增购固定资产取得短期投资取得长期投资处分 ( 出售 ) 短期投资价款处分 ( 出售 ) 长期投资价款收回长期投资价款质押定存单净减少 ( 增加 ) 递延费用净减少 ( 增加 ) 合并产生之现金流入受限制资产净减少(增加)存出保证金净减少(增加)其它资产净减少( 增加 )其它投资活动之净现金流入(流出)融资活动之现金流量：短期借款增加 ( 减少 )应付短期票券增加(减少)长期借款增加 ( 减少 )应付公司债增加( 减少 )现金增资支付董监事酬劳发放员工红利支付现金股利库藏股减少 ( 增加 )其它融资活动之净现金流入(流出)：汇率变动现金影响数本期现金

9、及约当现金净增加 ( 减少 ) 数期初现金及约当现金余额期末现金及约当现金余额本期支付之现金.Increase (decrease) in pension liabilities Increase (decrease) in other current liabilities OthersCash provided by (used in) operating activitiesCash flows from investing activities:Proceeds from sale of property, plant and equipmentProceeds from insura

10、nce compensation for property, plant and equipmentProceeds from disposal of idle assetsAdditions to property, plant and equipmentAcquisition of short-term investmentsAcquisition of long-term investmentsSale of short-term investmentsSale of long-term investmentsRepayment of long-term investmentsDecre

11、ase (increase) in pledged time depositsDecrease (increase) in deferred expensesCash received through merger Decrease (increase) in restricted assets Decrease (increase) in refundable deposits Decrease (increase) in other assets OthersCash provided by (used in) investing activitiesCash flows from fin

12、ancing activities:Increase (decrease) in short-term loansIncrease (decrease) in commercial paper payableIncrease (decrease) in long-term loansIncrease (decrease) in bonds payableIssuance of common stock for cashDirectors remunerationEmployeesbonusesCash dividends paidDecrease (increase) in treasury stock OthersCash provided by (used in) financing activities Effects of exchange rate change on cashNet increase (decrease) i