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 a