現(xiàn)金流量表中文項(xiàng)目

現(xiàn)金流量表中文項(xiàng)目現(xiàn)金流量表英文項(xiàng)目合併現(xiàn)金流量表ConsolidatedStatementsofCashFlows現(xiàn)金流量表StatementsofCashFlows民國(guó)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：新臺(tái)幣仟元ExpressedinthousandsofNewTaiwandollars營(yíng)業(yè)活動(dòng)之現(xiàn)金流量：Cashflowsfromoperatingactivities:本期淨(jìng)利(淨(jìng)損)Netincome(loss)調(diào)整項(xiàng)目：Adjustmentstoreconcilenetincome(loss)tonetcashprovidedbyoperatingactivities:遞延所得稅Deferredincometaxexpense(benefit)聯(lián)屬公司間未(已)實(shí)現(xiàn)利益淨(jìng)額Realized(unrealized)gainfrominter-affiliateaccounts折舊費(fèi)用Depreciation各項(xiàng)攤提Amortization備抵呆帳提列(迴轉(zhuǎn))Allowance(reversal)fordoubtfulaccounts備抵銷貨退回折扣提列(迴轉(zhuǎn))Allowance(reversal)forsalesreturnsanddiscounts存貨跌價(jià)及呆滯損失Allowanceforinventoryvaluationandobsolescenceloss權(quán)益法認(rèn)列投資損失(利益)淨(jìng)額Equityinloss(gain)ofaffiliates,net採(cǎi)權(quán)益法之現(xiàn)金股利Cashdividendsfrominvestee'scompanyunderequitymethod應(yīng)付利息補(bǔ)償金Accruedpremiums匯率變動(dòng)影響數(shù)Foreignexchangeadjustments已實(shí)現(xiàn)銷貨損失(利益)Realizedgain(loss)fromsale未實(shí)現(xiàn)銷貨損失(利益)Unrealizedgain(loss)fromsale短期投資跌價(jià)損失提列(迴轉(zhuǎn))Provisionforloss(reversalofprovisionforloss)onshort-terminvestments已實(shí)現(xiàn)投資損失(利益)淨(jìng)額Realizedinvestmentlosses,net出售短期投資損失(利益)淨(jìng)額Loss(gain)ondisposalofshort-terminvestments,net出售長(zhǎng)期投資損失(利益)淨(jìng)額Loss(gain)ondisposaloflong-terminvestments,net出售固定資產(chǎn)損失(利益)淨(jìng)額Loss(gain)ondisposalofproperty,plantandequipment,net報(bào)廢固定資產(chǎn)損失(利益)淨(jìng)額Loss(gain)onabandonmentofproperty,plantandequipment,net應(yīng)收帳款減少(增加)Decrease(increase)inaccountsreceivable應(yīng)收票據(jù)減少(增加)Decrease(increase)innotesreceivable其他應(yīng)收帳款、票據(jù)減少(增加)Decrease(increase)inotheraccounts、notesreceivable催收款減少(增加)Decrease(increase)inuncollectiblereceivable存貨減少(增加)Decrease(increase)ininventories預(yù)付款項(xiàng)減少(增加)Decrease(increase)inprepaidaccounts其他流動(dòng)資產(chǎn)減少(增加)Decrease(increase)inothercurrentassets應(yīng)付帳款增加(減少)Increase(decrease)inaccountspayable應(yīng)付票據(jù)增加(減少)Increase(decrease)innotespayable其他應(yīng)付帳款、票據(jù)增加(減少)Increase(decrease)inotheraccounts、notespayable應(yīng)付所得稅增加(減少)Increase(decrease)inincometaxpayable應(yīng)付費(fèi)用增加(減少)Increase(decrease)inaccruedexpenses遞延退休金成本增加(減少)Increase(decrease)indeferredpensioncost,net應(yīng)計(jì)退休金負(fù)債增加(減少)Increase(decrease)inpensionliabilities其他流動(dòng)負(fù)債增加(減少)Increase(decrease)inothercurrentliabilities其他Others營(yíng)業(yè)活動(dòng)之淨(jìng)現(xiàn)金流入(流出)Cashprovidedby(usedin)operatingactivities投資活動(dòng)之現(xiàn)金流量：Cashflowsfrominvestingactivities:處分(出售)固定資產(chǎn)價(jià)款Proceedsfromsaleofproperty,plantandequipment固定資產(chǎn)保險(xiǎn)理賠款Proceedsfrominsurancecompensationforproperty,plantandequipment處分(出售)閒置資產(chǎn)價(jià)款Proceedsfromdisposalofidleassets增購(gòu)固定資產(chǎn)Additionstoproperty,plantandequipment取得短期投資Acquisitionofshort-terminvestments取得長(zhǎng)期投資Acquisitionoflong-terminvestments處分(出售)短期投資價(jià)款Saleofshort-terminvestments處分(出售)長(zhǎng)期投資價(jià)款Saleoflong-terminvestments收回長(zhǎng)期投資價(jià)款Repaymentoflong-terminvestments質(zhì)押定存單淨(jìng)減少(增加)Decrease(increase)inpledgedtimedeposits遞延費(fèi)用淨(jìng)減少(增加)Decrease(increase)indeferredexpenses合併產(chǎn)生之現(xiàn)金流入Cashreceivedthroughmerger受限制資產(chǎn)淨(jìng)減少(增加)Decrease(increase)inrestrictedassets存出保證金淨(jìng)減少(增加)Decrease(increase)inrefundabledeposits其他資產(chǎn)淨(jìng)減少(增加)Decrease(increase)inotherassets其他Others投資活動(dòng)之淨(jìng)現(xiàn)金流入(流出)Cashprovidedby(usedin)investingactivities融資活動(dòng)之現(xiàn)金流量：Cashflowsfromfinancingactivities:短期借款增加(減少)Increase(decrease)inshort-termloans應(yīng)付短期票券增加(減少)Increase(decrease)incommercialpaperpayable長(zhǎng)期借款增加(減少)Increase(decrease)inlong-termloans應(yīng)付公司債增加(減少)Increase(decrease)inbondspayable現(xiàn)金增資Issuanceofcommonstockforcash支付董監(jiān)事酬勞Directors’remuneration發(fā)放員工紅利Employees’bonuses支付現(xiàn)金股利Cashdividendspaid庫(kù)藏股減少(增加)Decrease(increase)intreasurystock其他Others融資活動(dòng)之淨(jìng)現(xiàn)金流入(流出)：Cashprovidedby(usedin)financingactivities匯率變動(dòng)現(xiàn)金影響數(shù)Effectsofexchangeratechangeoncash本期現(xiàn)金及約當(dāng)現(xiàn)金淨(jìng)增加(減少)數(shù)Netincrease(decrease)incashandcashequivale