现金流量表项目中英
文对照
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 provided by
operating activities:
递延所得税Deferred income tax expense (benefit)
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 for loss (reversal of provision for loss) on short-term
investments
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 of long-term investments, net
出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant 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 (increase) 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) 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) Increase (decrease) in pension liabilities
其它流动负债增加(减少) Increase (decrease) in other current liabilities
其它Others
营业活动之净现金流入(流出) Cash provided by (used in) operating activities
投资活动之现金流量：Cash flows from investing activities:
处分(出售)固定资产价款Proceeds from sale of property, plant and equipment
固定资产保险理赔款Proceeds from insurance compensation for property, plant and
equipment
处分(出售)闲置资产价款Proceeds from disposal of idle assets
增购固定资产Additions to property, plant and equipment
取得短期投资Acquisition of short-term investments
取得长期投资Acquisition of long-term investments
处分(出售)短期投资价款Sale of short-term investments
处分(出售)长期投资价款Sale of long-term investments
收回长期投资价款Repayment of long-term investments
质押定存单净减少(增加) Decrease (increase) in pledged time deposits
递延费用净减少(增加) Decrease (increase) in deferred expenses
合并产生之现金流入Cash received through merger
受限制资产净减少(增加) Decrease (increase) in restricted assets
存出保证金净减少(增加) Decrease (increase) in refundable deposits
其它资产净减少(增加) Decrease (increase) in other assets
其它Others
投资活动之净现金流入(流出) Cash provided by (used in) investing activities
融资活动之现金流量：Cash flows from financing activities:
短期借款增加(减少) Increase (decrease) in short-term loans
应付短期票券增加(减少) Increase (decrease) in commercial paper payable
长期借款增加(减少) Increase (decrease) in long-term loans
应付公司债增加(减少) Increase (decrease) in bonds payable
现金增资Issuance of common stock for cash
支付董监事酬劳Directors’ remuneration
发放员工红利Employees’ bonuses
支付现金股利Cash dividends paid
库藏股减少(增加) Decrease (increase) in treasury stock
其它Others
融资活动之净现金流入(流出)：Cash provided by (used in) financing activities
汇率变动现金影响数Effects of exchange rate change on cash
Net increase (decrease) in cash and cash equivalents
本期现金及约当现金净增加(减
少)数
期初现金及约当现金余额Cash and cash equivalents at beginning of year
期末现金及约当现金余额Cash and cash equivalents at end of year
本期支付之现金Cash paid during the period for: 支付利息(不含利息资本化) Interest
支付所得税Income taxes
其它Others。