financial report--notes glossary 财务报告批注中的名词汇总翻译

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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