AKRON (April 24)—Goodyear posted a $46.7 million net loss in the first quarter ended March 31, the firm said today. The Akron tire-maker posted earnings of $48.2 million in the like period of 2000. Net sales fell 6.8 percent to $3.41 billion from $3.66 billion in last year's first quarter. Goodyear also posted an after-tax operating loss of $3.5 million, with an estimated negative impact of $20 million caused by foreign currency movements, the company reported. Currency translation also reduced sales by about $130 million, Goodyear estimated. Tire volume was down 3.8 percent in the first quarter, to 52.7 million units worldwide. The downturn was due to weak original equipment shipments in North America, the firm said.