Disposal costs

應(yīng)付股利

Dividend payable

應(yīng)收股利

Dividend receivable

應(yīng)付職工薪酬

Employee benefits payables

股權(quán)投資

Equity investment

權(quán)益法

Equity method

預(yù)計負(fù)債

Estimated liabilities/Provision

預(yù)計使用壽命

Estimated useful life

費用

Expenses

公允價值

Fair value

融資租賃

Finance lease

金融資產(chǎn)

Financial assets

交易性金融資產(chǎn)

Financial assets held for trading

財務(wù)費用

Financial expenses

金融工具

Financial instruments

金融負(fù)債

Financial liabilities

財務(wù)報告

Financial reporting

籌資活動

Financing activities

產(chǎn)成品

Finished products/goods

固定資產(chǎn)

Fixed assets

固定資產(chǎn)清理

Fixed assets pending for disposal

境外經(jīng)營

Foreign operations

特許權(quán)

Franchise right

記賬本位幣

Functional currency

公允價值變動收益 / （損失）

Gains/Losses on changes in fair value

管理費用

General and administrative expenses

持續(xù)經(jīng)營

Going concern

商譽

Goodwill

政府補助

Government grants

毛利率

Gross profit ratio

擔(dān)保

Guarantee

持有至到期投資

Held-to-maturity investment

歷史成本

Historical cost

可辨認(rèn)性

Identifiable

減值損失

Impairment loss

減值準(zhǔn)備

Impairment losses

利潤表

Income statement

所得稅

Income tax

間接法

Indirect method

保險費

Insurance expense

無形資產(chǎn)

Intangible assets

應(yīng)付利息

Interest payable

利率

Interest rate

應(yīng)收利息

Interest receivable

集團內(nèi)部銷售

Inter-group sales

中期財務(wù)報表

Interim financial statements

存貨

Inventories

投資活動

Investing activities

投資成本

Investment cost

投資收益

Investment income

投資性房地產(chǎn)

Investment property

合營企業(yè)

Joint-venture

勞務(wù)成本

Labour costs

土地使用權(quán)

Land use right

租賃

Lease

承租人

Lessee

出租人

Lessor

負(fù)債

Liability/Liabilities

貸款

Loan

長期股權(quán)投資

Long-term equity investment

長期借款

Long-term loans

長期應(yīng)付款

Long-term payable

長期應(yīng)收款

Long-term receivables

少數(shù)股東權(quán)益

Minority interests

凈利潤

Net profits

非調(diào)整事項

Non-adjusting events

非流動性負(fù)債

Non-current liabilities

營業(yè)外支出

Non-operating expenses

營業(yè)外收入

Non-operating income

經(jīng)營活動

Operating activities

經(jīng)營租賃

Operating lease

營業(yè)利潤

Operating profit

其他資本公積

Other capital reserve

其他綜合收益

Other comprehensive income

其他業(yè)務(wù)收入

Other operating income

其他應(yīng)付款

Other payables

其他應(yīng)收款

Other receivables

所有者權(quán)益

Owner’s equity

所有權(quán)

Ownership

實收資本

Paid-in capital

專利權(quán)

Patent

資產(chǎn)負(fù)債表日后事項

Post balance sheet events

溢價

Premium

預(yù)付款

Prepayment

現(xiàn)值

Present value

以前年度損益事項

Prior year profit/loss adjustment

商品

Product

利潤

Profit

利潤分配

Profit appropriation

存貨跌價準(zhǔn)備