FINANCIALREPORT--NOTESGLOSSARY财务报告批注中的名词汇总翻译.docx

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. RevenueRevenue from operating activities: 营业收入Sales revenue：销售收入Other revenue:Interest received/receivable：利息收入Royalties： 特许权使用费Total revenue5. Other incomeNet gain on disposal of property, plant and equipment：固定资产清理Waste recoveries：废品销售Commissions：佣金/手续费Sundry：杂项6. Income tax(a) Income tax expenseCurrent taxDeferred tax(Over)/under provision in prior years7. DividendsOrdinaryDividends not recognised at year endFranked dividends 免税红利8. Auditors’ remuneration（During the year the following fees were paid or payable for services provided by the auditor of the parent entity）9. Key management personnelKey management personnel compensationShort-term employee benefitsPost-employment benefitsLong-term benefitsShare-based payments10. Current assets – cashCash on hand 库存现金Cash at bank and on deposit (at call) 银行存款11. Current assets – receivablesTrade receivables 应收账款Provision for impairment 减值准备Other receivables/prepaymentsCredit risk（The credit risk relating to trade and other receivables of the Group which have been recognised on the balance sheet is the carrying amount, net of any provision for impairment）12. Current assets – inventoriesRaw materials 原材料Work in progress 未完工产品Finished goods 完工产品Stock in transit 在途物资Provision for inventory obsolescence 计提存货损毁13. Derivative financial instrumentsCurrent assetsForward foreign exchange contracts – cash flow hedgesForeign currency options – cash flow hedgesCurrent liabilitiesInterest rate contracts – cash flow hedgesForward foreign exchange contracts – cash flow hedges Foreign currency options – cash flow hedgesNon-current liabilitiesInterest rate contracts – cash flow hedges14. Non-current assets – other financial assetsShares in associate15. Non-current assets – property, plant and equipment Freehold land and buildings:自有土地与建筑At cost：按成本记Accumulated depreciation：累计折旧Leasehold improvements: 租赁并改良的At costAccumulated amortisation Total propertyPlant and equipment:At costAccumulated depreciationTotal plant and equipment Total property, plant and equipment(a) Reconciliations 调节（Reconciliations of the carrying amounts of each class of property, plant and equipment at the beginning and end of the financial year are set out below:）(b) Non-current assets pledged as security16. Non-current assets – intangibles 非流动无形资产Goodwill：商誉Other intangibles：其他无形资产Accumulated amortisation：累计摊销Brandnames：品牌Estimated growth rates: 估计增长率Post-tax discount rate： 税后折现率Pre-tax discount rate equivalent：税前折现率相当Provision for bad debts： 计提坏账准备17. Non-current assets – deferred tax assetsThe balance comprises temporary differences attributable to:Amounts recognised in profit or lossTrade receivables impairment： Employee benefits：员工福利 Depreciation/amortisation：折旧/摊销Inventory obsolescence：存货损失Claims and returns：Other provisions and accrualsDeferred gain：递延收益Licence fees：Amounts recognised directly in equityTransaction costs arising on share issues： 股票交易成本的上升？Cash flow hedges：现金套期保值Total temporary diff。