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ID:2058523
大小:54.17 KB
页数:14页
时间:2017-11-14
《financial report--notes glossary 财务报告批注中的名词汇总翻译》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、Relieffromroyaltymethod:assumesthatifabusinessdidnotowntheidentifiablebrandnameunderconsiderationitwouldhavetopayaroyaltytotheownersofthebrandnameforitsuse.Thecalculationispreparedonadiscountedcashflowanalysisofthefutureroyaltystreamwhichisbasedonfinancialbudgetscover
2、ingaoneyearperiod.Royalty:特许权使用费交纳的税金借:其他应收款-代扣代交税款贷:银行存款支付的技术使用费(需扣下代交的税款)借:预付帐款贷:银行存款收到技术使用费发票后借:管理费用贷:预付帐款其他应收款-代扣代交税款Written-off:核销/已报废的/注销Provision:计提ProvisionforInventoryimpairment存货跌价准备;备货贬价筹办provisionforassetimpairment资产减值准备Provisionforimpairmentofinventories存
3、货跌价准备provisionforfixedassetimpairment固定资产减值准备;固定资产减值筹办provisionforfixedpropertyimpairment固定资产减值准备impairmentof:使用寿命有限的无形资产的减损ImpairmentLossofAssets资产减值损失ImpairmentProvisionofBadDebts坏账准备impairmentofvalue价值减损impairmentofthekidney伤肾impairmentofvisualacuity视力减退percentimpa
4、irmentofhearing听觉损害率impairmentofhearing听力损伤ImpairmentofAsset所谓资产减值;财产减值准备impairmentofbenefit利益损害3.Operatingprofit营业费用(a)ExpensesMaterialsandconsumablesused:消耗原材料Employeecosts:应付职工薪酬Rentalexpensesrelatingtooperatingleases:租金Amortisationofotherintangibles:其他无形资产摊销Deprec
5、iation/otheramortisation:折旧/其他摊销Impairmentofgoodwill:商誉减损Advertisingandpromotional:广告费Repairsandmaintenance:修理费Cartageandfreight:运输费Restructurecosts:调整费用Timevalueinoptionhedgingcontracts:时间价值(期权/对冲合约)OtherexpensesTotalexpenses(b)Profitbeforeincometaxexpenseincludesthe
6、followingnetexpensesandgains:ExpensesDepreciation/amortisation:PropertyPlantandequipmentLeaseholdimprovements租赁资产Amortisation:OtherintangiblesTotaldepreciationandamortisationRentalexpensesrelatingtooperatingleases:Minimumleasepayments9,0459,388Contingentrentals167200T
7、otalrentalexpensesrelatingtooperatingleasesOthercharges(credits)againstassets:Badanddoubtfuldebts–tradedebtors:坏账/可疑负债ProvisionforstockobsolescenceTotalothercharges(credits)againstassets4.RevenueRevenuefromoperatingactivities:营业收入Salesrevenue:销售收入Otherrevenue:Interest
8、received/receivable:利息收入Royalties:特许权使用费Totalrevenue5.OtherincomeNetgainondisposalofproperty,plantandequipment:固定资产清理Wastere
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