台湾会计准则会计科目中英对照（二）

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1、851mortalityrisk死亡率852Multi-employer(benefit)plans多雇主(福利)853Multi・employerplans(foranemployeebenefitplan)（一工福利之）多屣主multipleembeddedderivatives嵌入多衍牛工具mutualcooperativeentity相互合作/相互合作企mutualentity互助/互助企mutualfund共同基金mutualinsurancecompany相互保公司Nationalrequirements家定

2、Natureofexpensemethod用性法Negativegoodwill商Negotiablepaper可木票netassetsNetbasis基netdisposalproceeds分款netexchangedifferences差netidentifiableassets可辨Netincome利869Netinvestmentinaforeignentity夕卜投870netinvestmentinaforeignoperation夕卜投871Netinvestmentinalease租投872Netloss

3、873Netmonetaryposition部位874Netposition部位875Netprofit利876Netprofitorloss[fortheperiod]（期）益/（本期）益877NetProfitorLossforthePeriod,FundamentalErrorsandChangesinAccountingPolicies期益、基本及政策878Netrealisablevalue值879Netsellingprice售880Netsettlement=Settlenet交割881Neutrality

4、中立性882newlyacquiredasset新取得883nextmostseniorparent次要母公司884Non-adjustingevent[afterthebalancesheetdate]非整事（於表日後）885non-bankfinancialservicefirm非行之金融服872Non-cancellablelease不可取消之租873Non-cashtransactions非金交易874non-coterminousyear-ends年度不一致875non-currentassets非流876No

5、n-currcntAssetsHeldforSaleandDiscontinuedOperations待出售非流及停位877non-derivative非衍生（工具）878non-derivativecontract非衍牛合879Non-discretionaryemployeeprofit-sharingplan非裁量性工分880Non-discretionarypayments非裁量付881non-financialassets非金融882Non-linearities非性883Non-marketablesecur

6、ities不具市性券884Non-monetaryasset非性885Non-monetarygovernmentgrants非性政府助886non-redeemable不可回887non-refundablepurchasetaxes不可退之888Normalcapacityofproductionfacilities生之正常能872notes（receivable/payable）（收/付）票Notionalamount名冃量/名H金notionallyrestated按名目金重ObjectiveH的Obligati

7、ngevent事件Obligationobligationsforremovalandrestoration移除原observable(benchmark)interestrate可察(基)利率observablemarkets可察市observed(benchmark)interestrate察到的(基)利率observedmarketprice察到的市Obsolescence/OfferpriceOffset互抵/抵Offsetting互抵/抵Onerouscontract性合Openingbalance初始Open

8、ingIFRSbalancesheet用Z初始Operatingactivities活Operatingcycle期Operatinglease租OperatingLeaseslncentives租:因Option/optioncontract合optionpricingmodel定模式Ordinaryactivit