现金流量表项目中英文对照教案资料.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 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 investees 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) Incre