現金流量表中文項目

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：Adjustmentstoreconcilenetincome(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)forsalesreturnsanddiscounts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)Unrealizedgain(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)ondisposalofproperty,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(increase)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)inotheraccounts、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Others營業活動之淨現金流入(流出)Cashprovidedby(usedin)operatingactivities投資活動之現金流量：Cashflowsfrominvestingactivities:處分(出售)固定資產價款Proceedsfromsaleofproperty,plantandequipment固定資產保險理賠款Proceedsfrominsurancecompensationforproperty,plantandequipment處分(出售)閒置資產價款Proceedsfromdisposalofidleassets增購固定資產Additionstoproperty,plantandequipment取得短期投資Acquisitionofshort-terminvestments取得長期投資Acquisitionoflong-terminvestments處分(出售)短期投資價款Saleofshort-terminvestments處分(出售)長期投資價款Saleoflong-terminvestments收回長期投資價款Repaymentoflong-terminvestments質押定存單淨減少(增加)Decrease(increase)inpledgedtimedeposits遞延費用淨減少(增加)Decrease(increase)indeferredexpenses合併產生之現金流入Cashreceivedthroughmerger受限制資產淨減少(增加)Decrease(increase)inrestrictedassets存出保證金淨減少(增加)Decrease(increase)inrefundabledeposits其他資產淨減少(增加)Decrease(increase)inotherassets其他Others投資活動之淨現金流入(流出)Cashprovidedby(usedin)investingactivities融資活動之現金流量：Cashflowsfromfinancingactivities:短期借款增加(減少)Increase(decrease)inshort-termloans應付短期票券增加(減少)Increase(decrease)incommercialpaperpayable長期借款增加(減少)Increase(decrease)inlong-termloans應付公司債增加(減少)Increase(decrease)inbondspayable現金增資Issuanceofcommonstockforcash支付董監事酬勞Directors’remuneration發放員工紅利Employees’bonuses支付現金股利Cashdividendspaid庫藏股減少(增加)Decrease(increase)intreasurystock其他Others融資活動之淨現金流入(流出)：Cashprovidedby(usedin)financingactivities匯率變動現金影響數Effectsofexchangeratechangeoncash本期現金及約當現金淨增加(減少)數Netincrease(decrease)incashandcashequivale