现金流量表中文项目

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1、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ConsolidatedStatementsofCashFlows現金流量表StatementsofCashFlows民國九十二年及九十一年一月一日至十二月三十一日YearsendedDecember31,2003and2002單位：新台幣仟元ExpressedinthousandsofNewTaiwandollars營業活動之現金流量：Cashflowsfromoperatingactivities:本期淨利(淨損)Netincome(loss)調整項目：Adjustmentstoreconcilenetincom

2、e(loss)tonetcashprovidedbyoperatingactivities:遞延所得稅Deferredincometaxexpense(benefit)聯屬公司間未(已)實現利益淨額Realized(unrealized)gainfrominter-affiliateaccounts折舊費用Depreciation各項攤提Amortization備抵呆帳提列(迴轉)Allowance(reversal)fordoubtfulaccounts備抵銷貨退回折扣提列(迴轉)Allowance(reversal)forsalesreturnsanddisco

3、unts存貨跌價及呆滯損失Allowanceforinventoryvaluationandobsolescenceloss權益法認列投資損失(利益)淨額Equityinloss(gain)ofaffiliates,net採權益法之現金股利Cashdividendsfrominvestee'scompanyunderequitymethod應付利息補償金Accruedpremiums匯率變動影響數Foreignexchangeadjustments已實現銷貨損失(利益)Realizedgain(loss)fromsale未實現銷貨損失(利益)Unrealizedga

4、in(loss)fromsale短期投資跌價損失提列(迴轉)Provisionforloss(reversalofprovisionforloss)onshort-terminvestments已實現投資損失(利益)淨額Realizedinvestmentlosses,net出售短期投資損失(利益)淨額Loss(gain)ondisposalofshort-terminvestments,net出售長期投資損失(利益)淨額Loss(gain)ondisposaloflong-terminvestments,net出售固定資產損失(利益)淨額Loss(gain)ond

5、isposalofproperty,plantandequipment,net報廢固定資產損失(利益)淨額Loss(gain)onabandonmentofproperty,plantandequipment,net應收帳款減少(增加)Decrease(increase)inaccountsreceivable應收票據減少(增加)Decrease(increase)innotesreceivable其他應收帳款、票據減少(增加)Decrease(increase)inotheraccounts、notesreceivable催收款減少(增加)Decrease(inc

6、rease)inuncollectiblereceivable存貨減少(增加)Decrease(increase)ininventories預付款項減少(增加)Decrease(increase)inprepaidaccounts其他流動資產減少(增加)Decrease(increase)inothercurrentassets應付帳款增加(減少)Increase(decrease)inaccountspayable應付票據增加(減少)Increase(decrease)innotespayable其他應付帳款、票據增加(減少)Increase(decrease)i

7、notheraccounts、notespayable應付所得稅增加(減少)Increase(decrease)inincometaxpayable應付費用增加(減少)Increase(decrease)inaccruedexpenses遞延退休金成本增加(減少)Increase(decrease)indeferredpensioncost,net應計退休金負債增加(減少)Increase(decrease)inpensionliabilities其他流動負債增加(減少)Increase(decrease)inothercurrentliabilities其他O