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

Relief from roy alty method: assumes that if a business did not own the identifiablebrandname 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.Roy alty ：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 Prov ision：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 expenses Total expenses (b) Profit before income tax...