现金流量表项目中英文对照

现金流量表中文项目

合并现金流量表 现金流量表

营业活动之现金流量： 本期净利(净损) 调整项目： 递延所得税

联属公司间未(已)实现利益净额 折旧费用 各项摊提

备抵呆帐提列(回转) 备抵销货退回折扣提列(回转) 存货跌价及呆滞损失

权益法认列投资损失(利益)净额 采权益法之现金股利 应付利息补偿金 汇率变动影响数 已实现销货损失(利益) 未实现销货损失(利益) 短期投资跌价损失提列(回转) 已实现投资损失(利益)净额 出售短期投资损失(利益)净额 出售长期投资损失(利益)净额 出售固定资产损失(利益)净额 报废固定资产损失(利益)净额 应收帐款减少(增加) 应收票据减少(增加)

其它应收帐款、票据减少(增加) 催收款减少(增加) 存货减少(增加) 预付款项减少(增加) 其它流动资产减少(增加) 应付帐款增加(减少) 应付票据增加(减少)

其它应付帐款、票据增加(减少) 应付所得税增加(减少) 应付费用增加(减少) 递延退休金成本增加(减少)

現金流量表英文項目

Consolidated Statements of Cash Flows Statements of Cash Flows

Cash flows from operating activities: Net income (loss)

Adjustments to reconcile net income (loss) to net cash provided by operating activities:

Deferred income tax expense (benefit)

Realized (unrealized) gain from inter-affiliate accounts Depreciation Amortization

Allowance (reversal) for doubtful accounts Allowance (reversal) for sales returns and discounts Allowance for inventory valuation and obsolescence loss Equity in loss (gain) of affiliates, net

Cash dividends from investee's company under equity method Accrued premiums

Foreign exchange adjustments Realized gain (loss) from sale Unrealized gain (loss) from sale

Provision for loss (reversal of provision for loss) on short-term investments

Realized investment losses, net

Loss (gain) on disposal of short-term investments, net Loss (gain) on disposal of long-term investments, net Loss (gain) on disposal of property, plant and equipment, net Loss (gain) on abandonment of property, plant and equipment, net Decrease (increase) in accounts receivable Decrease (increase) in notes receivable

Decrease(increase) in other accounts 、notes receivable Decrease (increase) in uncollectible receivable Decrease (increase) in inventories Decrease (increase) in prepaid accounts Decrease (increase) in other current assets Increase (decrease) in accounts payable Increase (decrease) in notes payable

Increase(decrease) in other accounts、 notes payable Increase (decrease) in income tax payable Increase (decrease) in accrued expenses Increase (decrease) in deferred pension cost, net

应计退休金负债增加(减少) 其它流动负债增加(减少) 其它

营业活动之净现金流入(流出) 投资活动之现金流量： 处分(出售)固定资产价款 固定资产保险理赔款 处分(出售)闲置资产价款 增购固定资产 取得短期投资 取得长期投资

处分(出售)短期投资价款 处分(出售)长期投资价款 收回长期投资价款 质押定存单净减少(增加) 递延费用净减少(增加) 合并产生之现金流入 受限制资产净减少(增加) 存出保证金净减少(增加) 其它资产净减少(增加) 其它

投资活动之净现金流入(流出) 融资活动之现金流量： 短期借款增加(减少) 应付短期票券增加(减少) 长期借款增加(减少) 应付公司债增加(减少) 现金增资 支付董监事酬劳 发放员工红利 支付现金股利 库藏股减少(增加) 其它

融资活动之净现金流入(流出)： 汇率变动现金影响数 本期现金及约当现金净增加(减少)数期初现金及约当现金余额 期末现金及约当现金余额 本期支付之现金

Increase (decrease) in pension liabilities Increase (decrease) in other current liabilities Others

Cash provided by (used in) operating activities Cash flows from investing activities:

Proceeds from sale of property, plant and equipment

Proceeds from insurance compensation for property, plant and equipment

Proceeds from disposal of idle assets Additions to property, plant and equipment Acquisition of short-term investments Acquisition of long-term investments Sale of short-term investments Sale of long-term investments Repayment of long-term investments Decrease (increase) in pledged time deposits Decrease (increase) in deferred expenses Cash received through merger Decrease (increase) in restricted assets Decrease (increase) in refundable deposits Decrease (increase) in other assets Others

Cash provided by (used in) investing activities Cash flows from financing activities: Increase (decrease) in short-term loans

Increase (decrease) in commercial paper payable Increase (decrease) in long-term loans Increase (decrease) in bonds payable Issuance of common stock for cash Directors’ remuneration Employees’ bonuses Cash dividends paid

Decrease (increase) in treasury stock Others

Cash provided by (used in) financing activities Effects of exchange rate change on cash Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Cash paid during the period for:

支付利息(不含利息资本化) 支付所得税 其它

Interest Income taxes Others

本文来源：https://www.bwwdw.com/article/4w9f.html