(FINANCIALREPORTNOTESGLOSSARY财务报告批注中的名词汇总翻译.docxVIP

Relief from royalty method: assumes that if a business did not own the identifiable brandname under consideration it would have to pay a royalty to the owners of the brandname for its use. The calculation is prepared on a discounted cash flow analysis of the future royalty stream which is based on financial budgets covering a one year period. 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Provision for Inventory impairment存货跌价准备；备货贬价筹办provision for asset impairment资产减值准备Provision for impairment of inventories存货跌价准备provision for fixed asset impairment固定资产减值准备；固定资产减值筹办provision for fixed property impairment固定资产减值准备impairment of： 使用寿命有限的无形资产的减损Impairment Loss of Assets资产减值损失Impairment Provision of Bad Debts坏账准备impairment of value价值减损impairment of the kidney伤肾impairment of visual acuity视力减退percent impairment of hearing听觉损害率impairment of hearing听力损伤Impairment of Asset所谓资产减值；财产减值准备impairment of benefit利益损害3. Operating profit 营业费用(a) Expenses Materials and consumables used：消耗原材料Employee costs：应付职工薪酬Rental expenses relating to operating leases：租金Amortisation of other intangibles：其他无形资产摊销Depreciation/other amortisation：折旧/其他摊销Impairment of goodwill：商誉减损Advertising and promotional：广告费Repairs and maintenance：修理费Cartage and freight：运输费Restructure costs ：调整费用Time value in option hedging contracts：时间价值（期权/对冲合约）Other expensesTotal expenses(b) Profit before income tax expense includes the following net expenses and gains:ExpensesDepreciation/amortisation:PropertyPlant and equipmentLeasehold improvements 租赁资产Amortisation:Other intangiblesTotal depreciation and amortisation Rental expenses relating to operating leases:Minimum lease payments 9,045 9,388Contingent rentals 167 200Total rental expenses relating to operating leasesOther charges (credits) against assets:Bad and doubtful debts – trade debtors：坏账/可疑负债Provision for stock obsolescenceTotal other charges (credits) against assets4. Reve