现金流量表中文项目.doc

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民國九十二年及九十一年一月一日至十二月三十一日Years ended December 31, 2003 and 2002單位：新台幣仟元Expressed in thousands of New Taiwan dollars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 ot