现金流量表项目中英文对照.docVIP

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 obsolesce