整理自 中国会计科目中英文对照(含科目代码)_百度百科 & 會計研究發展基金會

Order Code English Chinese
1 1 assets 资产
2 11~ 12 current assets 流动资产
3 111 cash and cash equivalents 现金及约当现金
4 1111 cash on hand 库存现金[1]
5 1112 petty cash/revolving funds 零用金/周转金
6 1113 cash in banks 银行存款
7 1116 cash in transit 在途现金
8 1117 cash equivalents 约当现金
9 1118 other cash and cash equivalents 其它现金及约当现金
10 112 short-term investment 短期投资
11 1121 short-term investments-stock 短期投资-股票
12 1122 short-term investments-short-term notes and bills 短期投资-短期票券
13 1123 short-term investments-government bonds 短期投资-政府债券
14 1124 short-term investments-beneficiary certificates 短期投资-受益凭证
15 1125 short-term investments-corporate bonds 短期投资-公司债
16 1128 short-term investments-other 短期投资-其它
17 1129 allowance for reduction of short-term investment to market 备抵短期投资跌价损失
18 113 notes receivable 应收票据
19 1131 notes receivable 应收票据
20 1132 discounted notes receivable 应收票据贴现
21 1137 notes receivable-related parties 应收票据-关系人
22 1138 other notes receivable 其它应收票据
23 1139 allowance for uncollectible accounts-notes receivable 备抵呆帐-应收票据
24 114 accounts receivable 应收帐款
25 1141 accounts receivable 应收帐款
26 1142 installment accounts receivable 应收分期帐款
27 1147 accounts receivable-related parties 应收帐款-关系人
28 1149 allowance for uncollectible accounts-accounts receivable 备抵呆帐-应收帐款
29 118 other Receivables 其它应收款
30 1181 forward exchange contract receivable 应收出售远汇款
31 1182 forward exchange contract receivable-foreign currencies 应收远汇款-外币
32 1183 discount on forward exchange contract 买卖远汇折价
33 1184 earned revenue receivable 应收收益
34 1185 income tax refund receivable 应收退税款
35 1187 other receivables-related parties 其它应收款-关系人
36 1188 other receivables-other 其它应收款-其它
37 1189 allowance for uncollec-tible accounts-other receivables 备抵呆帐-其它应收款
38 121~122 inventories 存货
39 1211 merchandise inventory 商品存货
40 1212 consigned goods 寄销商品
41 1213 goods in transit 在途商品
42 1219 allowance for reduction of inventory to market 备抵存货跌价损失
43 1221 finished goods 制成品
44 1222 consigned finished goods 寄销制成品
45 1223 by-products 副产品
46 1224 work in process 在制品
47 1225 work in process-Outsourced 委外加工
48 1226 raw materials 原料
49 1227 supplies 物料
50 1228 materials and supplies in transit 在途原物料
51 1229 allowance for reduction of inventory to market 备抵存货跌价损失
52 125 prepaid expenses 预付费用
53 1251 prepaid payroll 预付薪资
54 1252 prepaid rents 预付租金
55 1253 prepaid insurance 预付保险费
56 1254 office supplies 用品盘存
57 1255 prepaid income tax 预付所得税
58 1258 other prepaid expenses 其它预付费用
59 126 prepayments 预付款项
60 1261 prepayment for purchases 预付货款
61 1268 other prepayments 其它预付款项
62 128~129 other current assets 其它流动资产
63 1281 VAT paid ( or input tax) 进项税额
64 1282 excess VAT paid (or overpaid VAT) 留抵税额
65 1283 temporary payments 暂付款
66 1284 payment on behalf of others 代付款
67 1285 advances to employees 员工借支
68 1286 refundable deposits 存出保证金
69 1287 certificate of deposit-restricted 受限制存款
70 1291 deferred income tax assets 递延所得税资产
71 1292 deferred Foreign Exchange losses 递延兑换损失
72 1293 owners'(stockholders') current account 业主往来(股东往来)
73 1294 current account with others 同业往来
74 1298 other current assets-other 其它流动资产-其它
75 13 funds and long-term investments 基金及长期投资
76 131 funds 基金
77 1311 redemption fund (or sinking fund) 偿债基金
78 1312 fund for improvement and expansion 改良及扩充基金
79 1313 contingency fund 意外损失准备基金
80 1314 pension fund 退休基金
81 1318 other funds 其它基金
82 132 long-term investments 长期投资
83 1321 long-term equity investments 长期股权投资
84 1322 long-term bond investments 长期债券投资
85 1323 long-term real estate in-vestments 长期不动产投资
86 1324 cash Surrender value of life insurance 人寿保险现金解约价值
87 1328 other long-term investments 其它长期投资
88 1329 allowance for excess of cost over market value of long-term investments 备抵长期投资跌价损失
89 14~ 15 property , plant, and equipment 固定资产
90 141 land 土地
91 1411 land 土地
92 1418 land-revaluation increments 土地-重估增值
93 142 land improvements 土地改良物
94 1421 land improvements 土地改良物
95 1428 land improvements-revaluation increments 土地改良物-重估增值
96 1429 accumulated depreciation-land improvements 累积折旧-土地改良物
97 143 buildings 房屋及建物
98 1431 buildings 房屋及建物
99 1438 buildings-revaluation increments 房屋及建物-重估增值
100 1439 accumulated depreciation-buildings 累积折旧-房屋及建物
101 144~146 machinery and equipment 机(器)具及设备
102 1441 machinery 机(器)具
103 1448 machinery-revaluation increments 机(器)具-重估增值
104 1449 accumulated depreciation-machinery 累积折旧-机(器)具
105 151 leased assets 租赁资产
106 1511 leased assets 租赁资产
107 1519 accumulated depreciation-leased assets 累积折旧-租赁资产
108 152 leasehold improvements 租赁权益改良
109 1521 leasehold improvements 租赁权益改良
110 1529 accumulated depreciation-leasehold improvements 累积折旧-租赁权益改良
111 156 construction in progress and prepayments for equipment 未完工程及预付购置设备款
112 1561 construction in progress 未完工程
113 1562 prepayment for equipment 预付购置设备款
114 158 miscellaneous property, plant, and equipment 杂项固定资产
115 1581 miscellaneous property, plant, and equipment 杂项固定资产
116 1588 miscellaneous property, plant, and equipment-revaluation increments 杂项固定资产-重估增值
117 1589 accumulated depreciation-miscellaneous property, plant, and equipment 累积折旧-杂项固定资产
118 16 depletable assets 递耗资产
119 161 depletable assets 递耗资产
120 1611 natural resources 天然资源
121 1618 natural resources-revaluation increments 重估增值-天然资源
122 1619 accumulated depletion-natural resources 累积折耗-天然资源
123 17 intangible assets 无形资产
124 171 trademarks 商标权
125 1711 trademarks 商标权
126 172 patents 专利权
127 1721 patents 专利权
128 173 franchise 特许权
129 1731 franchise 特许权
130 174 copyright 著作权
131 1741 copyright 著作权
132 175 Computer Software 计算机软件
133 1751 computer software cost 计算机软件
134 176 goodwill 商誉
135 1761 goodwill 商誉
136 177 organization costs 开办费
137 1771 organization costs 开办费
138 178 other intangibles 其它无形资产
139 1781 deferred pension costs 递延退休金成本
140 1782 leasehold improvements 租赁权益改良
141 1788 other intangible assets-other 其它无形资产-其它
142 18 other assets 其它资产
143 181 deferred assets 递延资产
144 1811 deferred bond issuance costs 债券发行成本
145 1812 long-term prepaid rent 长期预付租金
146 1813 long-term prepaid insurance 长期预付保险费
147 1814 deferred income tax assets 递延所得税资产
148 1815 prepaid pension cost 预付退休金
149 1818 other deferred assets 其它递延资产
150 182 idle assets 闲置资产
151 1821 idle assets 闲置资产
152 184 long-term notes , accounts and overdue receivables 长期应收票据及款项与催收帐款
153 1841 long-term notes receivable 长期应收票据
154 1842 long-term accounts receivable 长期应收帐款
155 1843 overdue receivables 催收帐款
156 1847 long-term notes, accounts and overdue receivables-related parties 长期应收票据及款项与催收帐款-关系人
157 1848 other long-term receivables 其它长期应收款项
158 1849 allowance for uncollectible accounts-long-term notes, accounts and overdue receivables 备抵呆帐-长期应收票据及款项与催收帐款
159 185 assets leased to others 出租资产
160 1851 assets leased to others 出租资产
161 1858 assets leased to others-incremental value from revaluation 出租资产-重估增值
162 1859 accumulated depreciation-assets leased to others 累积折旧-出租资产
163 186 refundable deposit 存出保证金
164 1861 refundable deposits 存出保证金
165 188 miscellaneous assets 杂项资产
166 1881 certificate of deposit-restricted 受限制存款
167 1888 miscellaneous assets-other 杂项资产-其它
168      
169 2 liabilities 负债
170 21~ 22 current liabilities 流动负债
171 211 short-term borrowings(debt) 短期借款
172 2111 bank overdraft 银行透支
173 2112 bank loan 银行借款
174 2114 short-term borrowings-owners 短期借款-业主
175 2115 short-term borrowings-employees 短期借款-员工
176 2117 short-term borrowings-related parties 短期借款-关系人
177 2118 short-term borrowings-other 短期借款-其它
178 212 short-term notes and bills payable 应付短期票券
179 2121 commercial paper payable 应付商业本票
180 2122 bank acceptance 银行承兑汇票
181 2128 other short-term notes and bills payable 其它应付短期票券
182 2129 discount on short-term notes and bills payable 应付短期票券折价
183 213 notes payable 应付票据
184 2131 notes payable 应付票据
185 2137 notes payable-related parties 应付票据-关系人
186 2138 other notes payable 其它应付票据
187 214 accounts pay able 应付帐款
188 2141 accounts payable 应付帐款
189 2147 accounts payable-related parties 应付帐款-关系人
190 216 income taxes payable 应付所得税
191 2161 income tax payable 应付所得税
192 217 accrued expenses 应付费用
193 2171 accrued payroll 应付薪工
194 2172 accrued rent payable 应付租金
195 2173 accrued interest payable 应付利息
196 2174 accrued VAT payable 应付营业税
197 2175 accrued taxes payable-other 应付税捐-其它
198 2178 other accrued expenses payable 其它应付费用
199 218~219 other payables 其它应付款
200 2181 forward exchange contract payable 应付购入远汇款
201 2182 forward exchange contract payable-foreign currencies 应付远汇款-外币
202 2183 premium on forward exchange contract 买卖远汇溢价
203 2184 payables on land and building purchased 应付土地房屋款
204 2185 Payables on equipment 应付设备款
205 2187 other payables-related parties 其它应付款-关系人
206 2191 dividend payable 应付股利
207 2192 bonus payable 应付红利
208 2193 compensation payable to directors and supervisors 应付董监事酬劳
209 2198 other payables-other 其它应付款-其它
210 226 advance receipts 预收款项
211 2261 sales revenue received in advance 预收货款
212 2262 revenue received in advance 预收收入
213 2268 other advance receipts 其它预收款
214 227 long-term liabilities-current portion 一年或一营业周期内到期长期负债
215 2271 corporate bonds payable-current portion 一年或一营业周期内到期公司债
216 2272 long-term loans payable-current portion 一年或一营业周期内到期长期借款
217 2273 long-term notes and accounts payable due within one year or one operating cycle 一年或一营业周期内到期长期应付票据及款项
218 2277 long-term notes and accounts payables to related parties-current portion 一年或一营业周期内到期长期应付票据及款项-关系人
219 2278 other long-term lia-bilities-current portion 其它一年或一营业周期内到期长期负债
220 228~229 other current liabilities 其它流动负债
221 2281 VAT received(or output tax) 销项税额
222 2283 temporary receipts 暂收款
223 2284 receipts under custody 代收款
224 2285 estimated warranty liabilities 估计售后服务/保固负债
225 2291 deferred income tax liabilities 递延所得税负债
226 2292 deferred foreign exchange gain 递延兑换利益
227 2293 owners' current account 业主(股东)往来
228 2294 current account with others 同业往来
229 2298 other current liabilities-others 其它流动负债-其它
230 23 long-term liabilities 长期负债
231 231 corporate bonds payable 应付公司债
232 2311 corporate bonds payable 应付公司债
233 2319 premium(discount) on corporate bonds payable 应付公司债溢价(折价)
234 232 long-term loans payable 长期借款
235 2321 long-term loans payable-bank 长期银行借款
236 2324 long-term loans payable-owners 长期借款-业主
237 2325 long-term loans payable-employees 长期借款-员工
238 2327 long-term loans payable-related parties 长期借款-关系人
239 2328 long-term loans payable-other 长期借款-其它
240 233 long-term notes and accounts payable 长期应付票据及款项
241 2331 long-term notes payable 长期应付票据
242 2332 long-term accounts pay-able 长期应付帐款
243 2333 long-term capital lease liabilities 长期应付租赁负债
244 2337 Long-term notes and accounts payable-related parties 长期应付票据及款项-关系人
245 2338 other long-term payables 其它长期应付款项
246 234 accrued liabilities for land value increment tax 估计应付土地增值税
247 2341 estimated accrued land value incremental tax pay-able 估计应付土地增值税
248 235 accrued pension liabilities 应计退休金负债
249 2351 accrued pension liabilities 应计退休金负债
250 238 other long-term liabilities 其它长期负债
251 2388 other long-term liabilities-other 其它长期负债-其它
252 28 other liabilities 其它负债
253 281 deferred liabilities 递延负债
254 2811 deferred revenue 递延收入
255 2814 deferred income tax liabilities 递延所得税负债
256 2818 other deferred liabilities 其它递延负债
257 286 deposits received 存入保证金
258 2861 guarantee deposit received 存入保证金
259 288 miscellaneous liabilities 杂项负债
260 2888 miscellaneous liabilities-other 杂项负债-其它
261      
262 3 owners' equity 业主权益
263 31 capital 资本
264 311 capital 资本(或股本)
265 3111 capital-Common stock 普通股股本
266 3112 capital-preferred stock 特别股股本
267 3113 capital collected in advance 预收股本
268 3114 stock dividends to be distributed 待分配股票股利
269 3115 capital 资本
270 32 additional paid-in capital 资本公积
271 321 paid-in capital in excess of par 股票溢价
272 3211 paid-in capital in excess of par-common stock 普通股股票溢价
273 3212 paid-in capital in excess of par-preferred stock 特别股股票溢价
274 323 capital surplus from assets revaluation 资产重估增值准备
275 3231 capital surplus from assets revaluation 资产重估增值准备
276 324 capital surplus from gain on disposal of assets 处分资产溢价公积
277 3241 capital surplus from gain on disposal of assets 处分资产溢价公积
278 325 capital surplus from business combination 合并公积
279 3251 capital surplus from business combination 合并公积
280 326 donated surplus 受赠公积
281 3261 donated surplus 受赠公积
282 328 other additional paid-in capital 其它资本公积
283 3281 additional paid-in capital from investee under equity method 权益法长期股权投资资本公积
284 3282 additional paid-in capital-treasury stock trans-actions 资本公积-库藏股票交易
285 33 retained earnings (accumulated deficit) 保留盈余(或累积亏损)
286 331 legal reserve 法定盈余公积
287 3311 legal reserve 法定盈余公积
288 332 special reserve 特别盈余公积
289 3321 contingency reserve 意外损失准备
290 3322 improvement and expansion reserve 改良扩充准备
291 3323 special reserve for redemption of liabilities 偿债准备
292 3328 other special reserve 其它特别盈余公积
293 335 retained earnings-unappropriated (or accumulated deficit) 未分配盈余(或累积亏损)
294 3351 accumulated profit or loss 累积盈亏
295 3352 prior period adjustments 前期损益调整
296 3353 net income or loss for current period 本期损益
297 34 equity adjustments 权益调整
298 341 unrealized loss on market value decline of long-term equity investments 长期股权投资未实现跌价损失
299 3411 unrealized loss on market value decline of long-term equity investments 长期股权投资未实现跌价损失
300 342 cumulative translation adjustment 累积换算调整数
301 3421 cumulative translation adjustments 累积换算调整数
302 343 net loss not recognized as pension cost 未认列为退休金成本之净损失
303 3431 net loss not recognized as pension costs 未认列为退休金成本之净损失
304 35 treasury stock 库藏股
305 351 treasury stock 库藏股
306 3511 treasury stock 库藏股
307 36 minority interest 少数股权
308 361 minority interest 少数股权
309 3611 minority interest 少数股权
310      
311 4 operating revenue 营业收入
312 41 sales revenue 销货收入
313 411 sales revenue 销货收入
314 4111 sales revenue 销货收入
315 4112 installment sales revenue 分期付款销货收入
316 417 sales return 销货退回
317 4171 sales return 销货退回
318 419 sales allowances 销货折让
319 4191 sales discounts and allowances 销货折让
320 46 service revenue 劳务收入
321 461 service revenue 劳务收入
322 4611 service revenue 劳务收入
323 47 agency revenue 业务收入
324 471 agency revenue 业务收入
325 4711 agency revenue 业务收入
326 48 other operating revenue 其它营业收入
327 488 other operating revenue 其它营业收入-其它
328 4888 other operating revenue-other 其它营业收入-其它
329      
330 5 operating costs 营业成本
331 51 cost of goods sold 销货成本
332 511 cost of goods sold 销货成本
333 5111 cost of goods sold 销货成本
334 5112 installment cost of goods sold 分期付款销货成本
335 512 purchases 进货
336 5121 purchases 进货
337 5122 purchase expenses 进货费用
338 5123 purchase returns 进货退出
339 5124 charges on purchased merchandise 进货折让
340 513 materials purchased 进料
341 5131 material purchased 进料
342 5132 charges on purchased material 进料费用
343 5133 material purchase returns 进料退出
344 5134 material purchase allowances 进料折让
345 514 direct labor 直接人工
346 5141 direct labor 直接人工
347 515~518 manufacturing overhead 制造费用
348 5151 indirect labor 间接人工
349 5152 rent expense, rent 租金支出
350 5153 office supplies (expense) 文具用品
351 5154 travelling expense, travel 旅费
352 5155 shipping expenses, freight 运费
353 5156 postage (expenses) 邮电费
354 5157 repair(s) and maintenance (expense ) 修缮费
355 5158 packing expenses 包装费
356 5161 Utilities (expense) 水电瓦斯费
357 5162 insurance (expense) 保险费
358 5163 manufacturing overhead-outsourced 加工费
359 5166 taxes 税捐
360 5168 depreciation expense 折旧
361 5169 various amortization 各项耗竭及摊提
362 5172 meal (expenses) 伙食费
363 5173 employee benefits/welfare 职工福利
364 5176 training (expense) 训练费
365 5177 indirect materials 间接材料
366 5188 other manufacturing expenses 其它制造费用
367 56 ervice costs 劳务成本制
368 561 service costs 劳务成本
369 5611 service costs 劳务成本
370 57 gency costs 业务成本
371 571 agency costs 业务成本
372 5711 agency costs 业务成本
373 58 other operating costs 其它营业成本
374 588 other operating costs-other 其它营业成本-其它
375 5888 other operating costs-other 其它营业成本-其它
376      
377 6 operating expenses 营业费用
378 61 selling expenses 推销费用
379 615~618 selling expenses 推销费用
380 6151 payroll expense 薪资支出
381 6152 rent expense, rent 租金支出
382 6153 office supplies (expense) 文具用品
383 6154 travelling expense, travel 旅费
384 6155 shipping expenses, freight 运费
385 6156 postage (expenses) 邮电费
386 6157 repair(s) and maintenance (expense) 修缮费
387 6159 advertisement expense, advertisement 广告费
388 6161 utilities (expense) 水电瓦斯费
389 6162 insurance (expense) 保险费
390 6164 entertainment (expense) 交际费
391 6165 donation (expense) 捐赠
392 6166 taxes 税捐
393 6167 loss on uncollectible accounts 呆帐损失
394 6168 depreciation expense 折旧
395 6169 various amortization 各项耗竭及摊提
396 6172 meal (expenses) 伙食费
397 6173 employee benefits/welfare 职工福利
398 6175 commission (expense) 佣金支出
399 6176 training (expense) 训练费
400 6188 other selling expenses 其它推销费用
401 62 general & administrative expenses 管理及总务费用
402 625~628 general & administrative expenses 管理及总务费用
403 6251 payroll expense 薪资支出
404 6252 rent expense, rent 租金支出
405 6253 office supplies 文具用品
406 6254 travelling expense, travel 旅费
407 6255 shipping expenses,freight 运费
408 6256 postage (expenses) 邮电费
409 6257 repair(s) and maintenance (expense) 修缮费
410 6259 advertisement expense, advertisement 广告费
411 6261 utilities (expense) 水电瓦斯费
412 6262 insurance (expense) 保险费
413 6264 entertainment (expense) 交际费
414 6265 donation (expense) 捐赠
415 6266 taxes 税捐
416 6267 loss on uncollectible accounts 呆帐损失
417 6268 depreciation expense a 折旧
418 6269 various amortization 各项耗竭及摊提
419 6271 loss on export sales 外销损失
420 6272 meal (expenses) 伙食费
421 6273 employee benefits/welfare 职工福利
422 6274 research and development expense 研究发展费用
423 6275 commission (expense) 佣金支出
424 6276 training (expense) 训练费
425 6278 professional service fees 劳务费
426 6288 other general and administrative expenses 其它管理及总务费用
427 63 research and development expenses 研究发展费用
428 635~638 research and development expenses 研究发展费用
429 6351 payroll expense 薪资支出
430 6352 rent expense, rent 租金支出
431 6353 office supplies 文具用品
432 6354 travelling expense, travel 旅费
433 6355 shipping expenses, freight 运费
434 6356 postage (expenses) 邮电费
435 6357 repair(s) and maintenance (expense) 修缮费
436 6361 utilities (expense) 水电瓦斯费
437 6362 insurance (expense) 保险费
438 6364 entertainment (expense) 交际费
439 6366 taxes 税捐
440 6368 depreciation expense 折旧
441 6369 various amortization 各项耗竭及摊提
442 6372 meal (expenses) 伙食费
443 6373 employee benefits/welfare 职工福利
444 6376 training (expense) 训练费
445 6378 other research and development expenses 其它研究发展费用
446      
447 7 non-operating revenue and expenses, other income(expense) 营业外收入及费用
448 71~74 non-operating revenue 营业外收入
449 711 interest revenue 利息收入
450 7111 interest revenue/income 利息收入
451 712 investment income 投资收益
452 7121 investment income recognized under equity method 权益法认列之投资收益
453 7122 dividends income 股利收入
454 7123 gain on market price recovery of short-term investment 短期投资市价回升利益
455 713 foreign exchange gain 兑换利益
456 7131 foreign exchange gain 兑换利益
457 714 gain on disposal of investments 处分投资收益
458 7141 gain on disposal of investments 处分投资收益
459 715 gain on disposal of assets 处分资产溢价收入
460 7151 gain on disposal of assets 处分资产溢价收入
461 748 other non-operating revenue 其它营业外收入
462 7481 donation income 捐赠收入
463 7482 rent revenue/income 租金收入
464 7483 commission revenue/income 佣金收入
465 7484 revenue from sale of scraps 出售下脚及废料收入
466 7485 gain on physical inventory 存货盘盈
467 7486 gain from price recovery of inventory 存货跌价回升利益
468 7487 gain on reversal of bad debts 坏帐转回利益
469 7488 other non-operating revenue-other items 其它营业外收入-其它
470 75~ 78 non-operating expenses 营业外费用
471 751 interest expense 利息费用
472 7511 interest expense 利息费用
473 752 investment loss 投资损失
474 7521 investment loss recog-nized under equity method 权益法认列之投资损失
475 7523 unrealized loss on reduction of short-term investments to market 短期投资未实现跌价损失
476 753 foreign exchange loss 兑换损失
477 7531 foreign exchange loss 兑换损失
478 754 loss on disposal of investments 处分投资损失
479 7541 loss on disposal of investments 处分投资损失
480 755 loss on disposal of assets 处分资产损失
481 7551 loss on disposal of assets 处分资产损失
482 788 other non-operating expenses 其它营业外费用
483 7881 loss on work stoppages 停工损失
484 7882 casualty loss 灾害损失
485 7885 loss on physical inventory 存货盘损
486 7886 loss for market price decline and obsolete and slow-moving inventories 存货跌价及呆滞损失
487 7888 other non-operating expenses-other 其它营业外费用-其它
488      
489 8 income tax expense (or benefit) 所得税费用(或利益)
490 81 income tax expense (or benefit) 所得税费用(或利益)
491 811 income tax expense (or benefit) 所得税费用(或利益)
492 8111 income tax expense ( or benefit) 所得税费用(或利益)
493      
494 9 nonrecurring gain or loss 非经常营业损益
495 91 gain(loss) from discontinued operations 停业部门损益
496 911 income(loss) from operations of discontinued segments 停业部门损益-停业前营业损益
497 9111 income(loss) from operations of discontinued segment 停业部门损益-停业前营业损益
498 912 gain(loss) from disposal of discontinued segments 停业部门损益-处分损益
499 9121 gain(loss) from disposal of discontinued segment 停业部门损益-处分损益
500 92 extraordinary gain or loss 非常损益
501 921 extraordinary gain or loss 非常损益
502 9211 extraordinary gain or loss 非常损益
503 93 cumulative effect of changes in accounting principles 会计原则变动累积影响数
504 931 cumulative effect of changes in accounting principles 会计原则变动累积影响数
505 9311 cumulative effect of changes in accounting principles 会计原则变动累积影响数
506 94 minority interest income 少数股权净利
507 941 minority interest income 少数股权净利
508 9411 minority interest incom 少数股权净利
    [Amount] recoverable 可回收(金額)
    12-month expected credit losses 12個月預期信用損失
    7 Disclosures for First-time Adopters 採用者之有限度豁免
    a point in time 於某一時點
    ability model 能力模式
    accelerated depreciation allowances 加速折舊準備
    Acceptable under IFRSs 國際財務報導準則可接受
    Accountability of management 管理階層之課責性
    Accounting 會計
    accounting acquiree 會計上被收購者
    Accounting and Reporting by Retirement Benefit Plans 退休福利計畫之會計與報導
    Accounting arbitrage 會計套利
    Accounting estimate 會計估計
    Accounting for Acquisitions of Interests 取得聯合營運權益之會計處理
    Accounting for Government Grants and Disclosure of Government Assistance 政府補助之會計及政府輔助之揭露
    accounting for inventories 存貨會計
    Accounting for Investments in Associates 投資關聯企業之會計
    accounting for revenue and associated 收入及相關費用之會計
    Accounting income 會計收益
    Accounting mismatch 會計配比不當
    Accounting model 會計模式
    Accounting period 會計期間
    Accounting policies 會計政策
    Accounting Policies, Changes in Accounting Estimates and Errors 會計政策、會計估計變動及錯誤
    Accounting policy 會計政策
    Accounting principle 會計原則
    Accounting profit 會計利潤
    Accounting record 會計紀錄
    Accounting treatment 會計處理
    Accounts receivable 應收帳款
    accrual accounting assumption 應計會計假設
    Accrual basis 應計基礎
    Accrual basis of accounting 應計基礎會計
    Accrued liabilities 應計負債
    Accumulated (amortisation, interest, profit or loss) 累計(攤銷、利息、損益)
    accumulated depreciation 累計折舊
    Accumulated profit or loss 累計損益
    Accumulating compensated absences 累積帶薪假
    Achieve comparability 達成可比性/達成…可比性
    acquired entity (被)收購(之)個體
    acquired goodwill 收購(之)商譽
    acquired in a business combination 企業合併所取得
    Acquiree 被收購者
    Acquirer 收購者/取得者
    Acquisition 收購/取得
    acquisition date 收購日/取得日
    acquisition method 收購法
    Active market 活絡市場
    active use 積極使用
    actively marketed 積極行銷
    activity threshold 活動門檻
    Actuarial assumptions 精算假設
    Actuarial gains and losses 精算損益
    Actuarial present value of promised retirement benefits 已承諾退休福利之精算現值
    Actuarial valuation 精算評價
    Actuarial valuation method 精算評價方法
    Additional comparative information 額外比較資訊
    Additional consideration 額外對價
    additional disclosure 額外揭露
    Additional Exemptions for First-time 首次採用者之額外豁免
    Adjust for consolidation procedures 合併程序之調整
    adjusted fair value 調整後公允價值
    Adjusted weighted-average shares 調整後加權平均股數
    adjusting event after the reporting period 報導期間後調整事項
    adjustment 調整
    Administrative expenses 管理費用
    Admission fees 入場費
    Adopters  
    Advance 預付款/墊款/預收款
    adverse economic consequences 不利之經濟後果
    adverse event 不利事件
    After-tax amount 稅後金額
    Agency 代理機構/機構
    agency relationship 代理關係
    agent 代理人
    Aggregate 彙總/彙總數
    aggregated exposure 彙總暴險
    Aggregation 彙總/集合
    aggregation criteria 彙總基準
    Agreement date 協議日
    Agreements for the Construction of Real 不動產建造協議
    agreements in progress 進行中(之)協議
    Agricultural activity 農業活動
    Agricultural produce 農業產品
    Agriculture 農業
    Agriculture: Bearer Plants 農業:生產性植物
    Allocation 分攤
    allocation method 分攤方法
    Allowance 備抵
    allowance account 備抵帳戶
    Allowed alternative treatment 允許之替代處理
    alternative use 其他用途
    American share option 美式股票選擇權
    Amortisation 攤銷
    Amortisation method 攤銷方法
    Amortisation period 攤銷期間
    Amortised cost 攤銷後成本
    Amortised cost of a financial asset or financial liability 金融資產或金融負債之攤銷後成本
    amount of inventories 存貨金額
    amount payable 應付金額/給付金額
    Amount per share 每股金額
    amounts recognised [in the statement of (於財務狀況表或綜合損益表中)認列金額
    Analysis 分析
    and Financial Liabilities (Amendments to 際財務報導準則第7號)
    Annual Improvements 2009 - 2011 Cycle 2009-2011週期之年度改善
    Annual leave 年休假
    Annual periods 年度期間
    annuitant 年金受益人
    annuitisation 每年定期給付
    annuity 年金
    Antidilution 反稀釋
    Antidilutive 反稀釋
    Appendix 附錄
    applicability 適用性/可應用性
    application guidance 應用指引
    Application of Requirements 規定之應用
    application supplement 應用補充
    Applying the Restatement Approach under 採用國際會計準則第29號『高度通貨膨脹經
    appraisal 估價
    Arms length transaction 公平交易
    Arrangements and Disclosure of Interests in 益之揭露:過渡指引
    Artistic-related intangible assets 藝術相關之無形資產
    Asking price 賣方報價/賣價
    Assess 評估/評量
    assessing control 評估對…控制
    Asset 資產
    asset exchange transactions 資產交換交易
    asset manager 資產經理人
    Asset, Minimum Funding Requirements and 制、最低資金提撥要求及其相互影響
    Assets acquired 取得之資產
    Assets held by a long-term employee benefit fund 長期員工福利基金持有之資產
    assets retired from active use 不再積極使用之資產
    Associate 關聯企業
    assurance-type warranties 保證類型之保固
    Audit report 查核報告
    Authorise [financial statements for issue] 通過(發布財務報表)
    Available-for-sale financial assets 備供出售金融資產
    Award credits 獎勵積分
    back-out 退出
    bail-in instrument 債權人紓困工具
    Balance sheet 資產負債表
    Balance sheet liability method 資產負債表負債法
    Bank 銀行
    Bank overdraft 銀行透支
    Bankruptcy 破產
    bargain purchase 廉價購買
    Basic earnings per share 基本每股盈餘
    basic loan features 基本放款特性
    basis adjustment 認列基礎調整
    Basis for Conclusions 結論基礎
    basis point 基本點
    bearer biological asset 生產性生物資產
    below-market rate of interest 低於市場利率
    Benchmark treatment 標竿處理
    beneficial contracts 有利合約
    Benefit 效益/利益/福利/給付
    benefit improvements 福利增加
    Benefit obligation 福利義務
    Benefit to users 對使用者之效益
    Best estimate 最佳估計
    Bias 偏誤
    Bid bonds 投標保證
    Bid price 買方報價/買價
    bid-ask spread 買賣價差
    bifurcation methodology 拆分方法
    bill-and-hold arrangements 開帳單並代管協議
    Binding sale agreement 具約束力之銷售協議
    binomial 二項式
    Biological asset 生物資產
    Biological transformation 生物轉化
    Black-Scholes-Merton formula Black-Scholes-Merton公式
    blocker entity 阻稅個體
    Board of directors 董事會
    bond 債券
    Bonus issue 分紅配股
    Bonus plan 分紅計畫
    book of contracts 合約組合
    Book value 帳面價值
    borrower 債務人/借款人
    Borrowing costs 借款成本
    Bottom-up test 由下而上測試法
    brand 品牌
    breakage amount 未用權利之金額
    build-operate-transfer 興建─營運─移轉
    business 業務/商業/經營
    Business combination 企業合併
    business combination involving entities or businesses under common control 涉及共同控制下個體或業務之企業合併
    Business Combinations 企業合併
    Business Combinations - Classification either as Acquisitions or Unitings of Interests 企業合併:收購法或權益結合法之分類
    Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported 企業合併:原報導公允價值及商譽之後續調整
    Business Combinations – Date of Exchange; and Fair Value of Equity Instruments 企業合併:「交換日」與權益工具之公允價值
    Business model 經營模式
    Business segment 業務部門
    Business unit 業務單位
    Buying segment 採購部門
    by class of financial asset 依金融資產類別
    By-product 副產品
    Call options 買權
    Callable 可買回
    Cap 上限
    Capital 資本/資金/本金
    capital appreciation 資本增值
    capital approach 資本法
    Capital asset pricing model 資本資產定價模式
    Capital contribution 資本投入
    Capital expenditure 資本支出
    Capital gain 資本利得
    Capital maintenance 資本維持
    Capital maintenance adjustment 資本維持調整
    Capitalisation 資本化
    Capitalisation of interest 利息資本化
    capped interest rate 具上限之利率
    capping mechanism 上限機制
    Carried at cost 按成本列報
    Carry forward 遞轉後期/沿用(若前面接Standard時)/遞轉至…
    Carrying amount 帳面金額
    carve-ins 置換
    carve-out 排除
    Cash 現金
    cash alternative (選擇)現金
    Cash basis 現金基礎
    Cash equivalents 約當現金
    Cash flow 現金流量
    Cash flow hedge 現金流量避險
    cash flow projections 現金流量推估
    Cash flow risk 現金流量風險
    Cash flow statement = Statement of cash flows 現金流量表
    Cash Flow Statements 現金流量表
    Cash flows 現金流量
    cash flows  
    Cash generating unit 現金產生單位
    Cash inflow 現金流入
    cash instrument hedging 現金工具避險
    Cash on hand 庫存現金
    Cash outflow 現金流出
    Cash payments 現金支付
    Cash price equivalent 約當現銷價格
    Cash proceeds 現金價款
    cash shortfall 現金短收
    Cash surrender value 現金解約價值
    Cash-settled share option 現金交割之股票選擇權
    Cash-settled share-based payment transaction 現金交割之股份基礎給付交易
    Catastrophe bond 巨災債券
    Catastrophe provisions 巨災負債準備
    catch-up basis 以累積追計為基礎
    Cedant 分出公司
    central clearing of OTC derivatives 店頭衍生工具集中結算
    Certificates of deposit 定期存單
    Cessation (of capitalisation) 停止(資本化)
    Change in accounting estimate 會計估計變動
    Changes in Existing Decommissioning, 現有除役、復原及類似負債之變動
    Chief executive officer 執行長
    Chief operating decision maker 主要營運決策者
    circumstances  
    Claim 請求(權)/理賠/債權/主張/求償/索賠
    claims development 理賠發展
    Clarification of Acceptable Methods 可接受之折舊及攤銷方法之闡釋
    Class A preference share A類特別股
    Class of assets 資產類別
    Class of financial assets 金融資產類別
    Class of financial instruments 金融工具類別
    Class of property, plant and equipment 不動產、廠房及設備類別
    Classification 分類
    Classification of Financial Instruments – Contingent Settlement Provisions 金融工具之分類-或有交割條款
    Classification of inventory 存貨分類
    Classification of Rights Issues 股份認購權之分類
    Clean-up call 清償買權
    clearing counterparty 結算交易對方
    Close members of the family of the individual person 個人之近親
    closely related 緊密關聯
    Closing market prices 收盤價
    Closing rate 收盤匯率
    co-operative 合作社
    Collar 上下限
    Collateral 擔保品/擔保
    Collateralised (asset, borrowing) 具擔保品之(資產、借款)
    Collectability 收現性
    collectability threshold 收現性門檻
    Collection 收現/收取/收集
    collection date 收現日
    Collective marks 團體標章
    Collective power 集體權力
    Combined instrument 結合工具
    Commencement 開始
    Commencement of the lease term 租賃期間開始(日)
    commercial loans 商業放款/商業借款/商業貸款
    commercial paper facilities 商業本票額度
    Commercial substance 商業實質
    commercially viable quantities of mineral resources 礦產資源達到商業價值之數量
    Commission 佣金
    Commitment 承諾
    commitment fee 承諾費
    Commodity (大宗)商品/ (大宗)物資
    Comparability 可比性
    Comparability over time 不同期間之可比性
    Comparable interim period 可比期中期間
    Comparative information 比較資訊
    Comparative statement of financial position 比較財務狀況表
    Compensated absences 帶薪假
    Compensation 補償/薪酬/報酬
    Competitive harm exemption 競爭損害豁免
    complementary assets 互補性資產
    complete set of financial statements 整份財務報表
    Completeness 完整性
    Compliance with International Accounting Standards 遵循國際會計準則
    Component 組成部分
    Component of an entity 企業(之)組成部分/
    components of equity 權益組成部分
    Compound financial instrument 複合金融工具
    Compound financial instruments 複合金融工具
    Compound instrument 複合工具
    comprehensive income  
    Comprehensive Income  
    comprehensive income  
    comprehensive income]  
    Concentration of (credit etc) risk (信用等)風險集中
    conduit 導管
    Confidence level 信賴水準
    Configuration of the cash flows 現金流量型態
    Consensus 共識
    Consequential amendment 配套修正
    consideration 對價
    Consistency - Alternative Methods 一致性:替代方法
    Consistency - Capitalisation of Borrowing Costs 一致性:借款成本之資本化
    Consistency - Different Cost Formulas for Inventories 一致性:存貨之不同成本公式
    Consolidated and Separate Financial Statements 合併及單獨財務報表
    Consolidated balance sheet 合併資產負債表
    Consolidated financial statements 合併財務報表
    Consolidated Financial Statements and Accounting for Investments in Subsidiaries 合併財務報表及投資子公司之會計
    Consolidated Financial Statements, Joint 合併財務報表、聯合協議及對其他個體之權
    Consolidated group 合併集團
    consolidated statement of financial position 合併財務狀況表
    Consolidation 合併/報表合併/合併報表/ (將)…納入合併報表
    consolidation adjustments 合併調整
    Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests 合併與權益法:潛在表決權及所有權權益分攤
    Consolidation purposes 合併目的
    Consolidation—Special Purpose Entities 合併:特殊目的個體
    Construction contract 建造合約
    Construction Contracts 建造合約
    construction or upgrade services 建造或升級服務
    Constructive obligation 推定義務
    consumer price index 消費者物價指數
    Contingency 或有/或有事項
    Contingent asset 或有資產
    Contingent consideration 或有對價
    contingent consideration arrangement 或有對價約定
    Contingent liability 或有負債
    Contingent rent 或有租金
    contingent settlement provision 或有交割條款
    Contingent share agreement 或有股份協議
    Contingently issuable ordinary shares 或有發行普通股
    Contingently issuable shares 或有發行股份
    continuing involvement 持續參與
    continuing involvement 持續參與
    Continuing operations 繼續營業單位
    Contract 合約
    contract asset 合約資產
    contract liability 合約負債
    Contract-based intangible assets 合約基礎之無形資產
    Contracts that may be settled in (ordinary) shares or cash 得以普通股或現金交割之合約/得以股份或現金交割之合約
    Contractual arrangement 合約協議
    contractual cash flows 合約現金流量
    contractual completion 合約完工
    contractual maturity analysis 合約到期分析
    contractual obligation 合約義務
    contractual rights 合約權利
    contractual terms and conditions 合約(之)條款及條件
    contractual-legal criterion 合約或法定條件
    contractually linked instruments 合約連結工具
    contributed equity 投入權益
    Contribution 貢獻/提撥(金)/投入/捐贈/出資
    contributions from employees or third 員工或第三方之提撥金
    contributor 提撥者
    control 控制
    Control (of an asset) 控制(資產)
    Control (of an entity) 控制(一個體)
    Control number 控制數
    control of an investee 對被投資者之控制
    controlled entity 被控制個體
    convenience translation 簡易換算
    Convergence 趨同
    conversion factor 轉換因子
    Conversion option 轉換選擇權
    Convertible bonds 可轉換債券
    Convertible debt 可轉換債務
    Convertible instruments 可轉換工具
    Convertible preference share 可轉換特別股
    Copyright 著作權
    core goodwill 核心商譽
    Corporate assets 共用資產
    Corridor 「緩衝區」
    Cost 成本
    cost approach 成本法
    Cost formula 成本公式
    cost model 成本模式
    Cost of an acquisition 取得成本/收購成本
    Cost of an investment 投資成本
    Cost of an Investment in a Subsidiary, 投資子公司、聯合控制個體或關聯企業之成
    Cost of conversion 加工成本
    Cost of inventories 存貨成本/存貨...成本
    Cost of Inventories of a Service Provider 勞務提供者存貨成本
    Cost of purchase 購買成本
    Cost of sales method 「銷貨成本」法
    Cost plus contract 成本加成合約
    Cost-based measurement 成本基礎衡量
    costs of conversion 加工成本
    Costs of disposal 處分成本
    Costs of Modifying Existing Software 修改現有軟體之成本
    Costs to sell 出售成本
    counterparty (交易)對方
    country of domicile 所在國家
    country of incorporation or residence 公司註冊地或所在地之國家
    coupon 息票
    credit default swap 信用違約交換
    credit derivative default product 信用違約衍生商品
    credit enhancements 信用增強
    credit exposures 信用暴險
    Credit facilities 信用額度
    credit insurance contract 信用保險合約
    credit quality 信用品質
    Credit risk 信用風險
    credit risk rating grades 信用風險評等等級
    credit spread 信用價差
    credit-adjusted effective interest rate 信用調整後有效利率
    credit-impaired financial asset 信用減損金融資產
    Creditors 債權人
    Creditworthiness 信用等級/信用程度/信用
    criteria for recognising 認列條件/認列基準
    cross-reference 交互索引
    CTDs 累積換算差異數
    cumulative additional depreciation 累計額外折舊
    cumulative fair value changes 累計公允價值變動
    cumulative interest accreted 累計利息
    Cumulative preference dividends 累積特別股股利
    Cumulative Translation Differences 累積換算差異數
    Currency risk 匯率風險/匯兌風險
    Currency translation 外幣換算
    Currency units 貨幣單位
    Current asset 流動資產
    Current cost 現時成本
    Current cost approach 現時成本法
    Current investment 當期投資/本期投資
    Current liabilities 流動負債
    Current service cost 當期服務成本/本期服務成本
    Current tax 當期所得稅/本期所得稅
    Curtailment 縮減
    cushions 緩衝
    Customer 客戶
    customer list 客戶名單
    Customer loyalty programmes 客戶忠誠計畫
    customer relationship intangible assets 客戶關係無形資產
    customer)  
    database 資料庫
    Date of acquisition 取得日/收購日
    date of exchange 交換日
    Date of transition to IFRS 轉換至國際財務報導準則日
    Dates for First-time Adopters 移除
    de minimis effect 微不足道之影響
    Dealing securities 交易目的持有之證券
    death benefit 死亡給付
    Debt 債務
    Debt for equity swaps 以債換股
    Debt instrument 債務工具
    Debt securities 債務證券
    debt-to-adjusted capital ratio 負債對調整後資本比率
    debt-to-equity ratio 負債對權益之比率
    Decision tree 決策樹
    decision-making process 決策制定流程
    decision-making rights 決策權
    Decision-useful information 對決策有用之資訊
    decommissioning 除役
    decommissioning costs 除役成本
    decommissioning funds 除役基金
    decommissioning obligations 除役義務
    decommissioning, restoration and environmental rehabilitation funds 除役、復原及環境修復基金
    Deductible temporary difference 可減除暫時性差異
    Deemed cost 認定成本
    Defer 遞延
    Deferral method 遞延法
    Deferred acquisition costs 遞延取得成本
    deferred income 遞延收益
    Deferred policy acquisition costs 遞延保單取得成本
    Deferred tax 遞延所得稅
    Deferred tax assets 遞延所得稅資產
    Deferred tax income 遞延所得稅利益
    Deferred tax liabilities 遞延所得稅負債
    Deferred tax: recovery of underlying assets 遞延所得稅:標的資產之回收
    deficit balance 虧損餘額
    Defined benefit liability 確定福利負債
    Defined benefit obligation 確定福利義務
    Defined benefit obligation (present value of) 確定福利義務(之現值)
    defined benefit plan 確定福利計畫
    Defined benefit plans 確定福利計畫
    Defined contribution plans 確定提撥計畫
    Definition of a Related Party and 關係人及政府控制個體之定義/關係人及政
    demand amount 要求即付金額
    Demand deposits 活期存款
    demand feature 要求即付特性
    Demerger 分割
    Demonstrably committed 明確承諾
    deposit account 存款帳戶
    deposit accounting 存款會計
    deposit component 儲蓄組成部分
    Depreciable amount 可折舊金額
    Depreciable assets 折舊性資產
    depreciated replacement cost approach 折舊後重置成本法
    Depreciation 折舊
    depreciation expense 折舊費用
    Depreciation methods 折舊方法
    Derecognise (a financial instrument) 除列(金融工具)
    Derecognition 除列
    Derivative 衍生(工具)
    derivative assets 衍生資產
    derivative clearing agreements 衍生工具結算協議
    derivative features 衍生工具特性
    Derivative financial instruments 衍生金融工具
    derivative liabilities 衍生負債
    designated and effective hedging instrument 被指定且有效之避險工具
    designation as at fair value through profit or 指定為透過損益按公允價值衡量
    determination of cost 成本之決定
    Determining whether an Arrangement contains a Lease 決定一項安排是否包含租賃
    Development 發展/開發
    Development costs 發展成本
    Diluted earnings per share 稀釋每股盈餘
    Dilution 稀釋
    Dilutive effect 稀釋作用/稀釋效果
    Dilutive potential ordinary shares 稀釋潛在普通股
    diminishing balance method 餘額遞減法
    direct insurance contract 直接保險合約
    Direct labour 直接人工
    Direct method of reporting cash flows from operating activities 以直接法報導由營業活動產生之現金流量
    direct operating expenses 直接營業費用
    directly attributable 直接可歸屬
    Directors 董事
    disaggregated information 分類資訊
    Disaggregation of revenue 收入之細分
    Disclose 揭露
    Disclosure 揭露
    Disclosure and Presentation 揭露與表達
    disclosure approach 揭露法
    Disclosure Initiative 揭露倡議
    Disclosure of government assistance 政府輔助之揭露
    Disclosure of Interests in Other Entities 對其他個體之權益之揭露
    disclosure requirement 揭露規定
    Disclosure—Service Concession Arrangements 揭露-服務特許權協議
    Disclosures in the Financial Statements of Banks and Similar Financial Institutions 銀行及類似金融機構財務報表中之揭露
    Disclosures—Offsetting Financial Assets 揭露—金融資產及金融負債之互抵(修正國
    Discontinued (operations) 停業(單位)
    discontinued operation 停業單位(原KT已有)
    Discontinuing operation 停業單位
    Discount rate 折現率
    Discounted basis (on a) 折現基礎
    discounted cash flow projections 折現現金流量推估/預估現金流量折現值
    Discounting 折現
    Discretionary participation feature 裁量參與特性
    Disposal consideration 處分對價
    Disposal group 處分群組
    Disposal plan 處分計畫
    Disposal transaction 處分交易
    dissenting opinion 反對意見
    Distributions of Non-cash Assets to Owners 分配非現金資產予業主
    Dividend yield 股利殖利率
    Dividends 股利
    Domain name 網域名稱
    Doubtful debts 呆帳
    Downstream transactions 順流交易
    dual listed corporation 兩地掛牌上市公司
    dual trigger contract 雙重啟動合約
    Due Process Handbook 適當程序手冊
    Earlier application is encouraged 鼓勵提前適用
    Earnings 盈餘/收益
    Earnings - diluted 盈餘─稀釋
    Earnings contingency 以盈餘為基礎之或有股份
    Earnings per Share 每股盈餘
    Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled in Shares 每股盈餘:得以股份交割之金融工具及其他合約
    Economic benefits 經濟效益/經濟利益
    economic compulsion 經濟上被驅使
    Economic decision-making needs of users 使用者之經濟決策需求
    Economic life 經濟年限
    Effect of assumed conversions 假設轉換之影響
    Effective date 生效日
    Effective interest method 有效利息法
    effective interest rate 有效利率
    Effects of Changes in Foreign Exchange Rates 匯率變動之影響
    Electronic Equipment  
    Elements of cost of exploration and evaluation assets 探勘及評估資產成本之要素
    eligibility conditions 合格條件
    Eligible for capitalisation 符合資本化條件
    Eligible Hedged Items 合格被避險項目
    Elimination of Unrealised Profits and Losses 關聯企業交易未實現損益之銷除
    Embedded derivative 嵌入式衍生工具
    embedded prepayment penalties 嵌入式提前還款罰款
    emissions trading schemes 氣體排放交易方案
    Employee benefits 員工福利
    Employee share ownership plan 員工入股計畫
    Employee share purchase plan 員工認股計畫
    Employee turnover rates 員工離職率
    Employees and others providing similar services 員工及其他提供類似勞務之人員
    Employer payroll taxes and insurance contributions 雇主薪資稅及保險提撥
    Enactment 制定/通過/頒布/立法
    End of reporting period 報導期間(之)結束日
    End of the reporting period 報導期間(之)結束日
    Enforcement of covenants 強制履約
    Enhanced Disclosure 加強揭露
    Enterprise 企業
    entities whose debt or equity securities are 債務或權益證券公開發行之企業/債務或權
    Entity 企業/個體/主體
    entity-specific value 企業特定價值
    entry price 進入價格
    environmental obligations 環境義務
    equal prominence 同等顯著程度
    equalisation provisions 平穩負債準備
    Equity 權益
    Equity - Costs of an Equity Transaction 權益:權益交易之成本
    Equity Accounting Method - Recognition of Losses 權益法會計:損失之認列
    Equity balances 權益餘額
    Equity capital 權益資本
    Equity compensation benefits(=Stock (=Share) compensation benefits) 權益薪酬福利(即股票(或股份)薪酬福利)
    Equity compensation plans (=Share (=Stock) compensation plans) 權益薪酬計畫(即股份(或股票)薪酬計畫)
    Equity component 權益組成部分
    Equity holders 權益持有人
    Equity index 股價指數
    Equity instrument 權益工具
    Equity instrument granted 所給與權益工具
    Equity Instruments  
    equity interests 權益/權益所有權
    equity issue 發行權益
    Equity method 權益法
    Equity Method in Separate Financial 單獨財務報表之權益法
    Equity securities 權益證券
    Equity-settled share-based payment transaction 權益交割之股份基礎給付交易
    Estate  
    Estimated costs 估計成本
    Estimated future cash flows 估計未來現金流量
    European share option 歐式股票選擇權
    Evaluating the Substance of Transactions Involving the Legal Form of a Lease 評估涉及租賃之法律形式之交易實質
    Event-driven fair value measurements 基於特定事項所衡量之公允價值
    Events After the Balance Sheet Date 資產負債表日後事項
    Events after the reporting period 報導期間後事項
    Events occurring after the balance sheet date 資產負債表日後發生之事項
    eventual recipients 最終收受者
    evidence of impairment 減損(之)證據
    Exchange difference 兌換差額
    Exchange of assets 資產交換
    Exchange rate 匯率
    exchange transaction 交換交易
    Executory contract 待履行合約
    Exemptions 豁免
    Exercise date 行使日
    Exercise of rights 行使(新股認購)權利
    Exercise price 行使價格
    Existing liability 既有負債
    exit price 退出價格
    exit strategy 退出策略
    expected 「預期」
    expected cash flow 期望現金流量
    Expected credit losses 預期信用損失
    Expected value 期望值
    Expenditure 支出
    Expenses 費損(與income合用)/費用
    expenses  
    Experience account 經驗帳戶
    Experience adjustments 經驗調整(數)
    Expiry date 失效日/滿期日/到期日
    Explicit and unreserved statement of compliance 遵循…之明確且無保留聲明/明確且無保留聲明遵循…
    Exploration and evaluation assets 探勘及評估資產
    Exploration and evaluation expenditures 探勘及評估支出
    Exploration for and Evaluation of Mineral Resources 礦產資源探勘及評估
    Exposure draft 草案
    Expropriation of major assets 主要資產之徵收
    Extinguishing Financial Liabilities with 以權益工具消滅金融負債
    Extraordinary items 非常項目
    Face (of Financial Statements or Notes) 於(財務報表或附註)中
    Fair presentation 公允表達
    Fair value 公允價值
    fair value gains and losses 公允價值利益及損失
    Fair value hedge 公允價值避險
    fair value less costs of disposal 公允價值減處分成本
    Fair value less costs to sell 公允價值減出售成本
    Fair value measurement 公允價值衡量
    fair value model 公允價值模式
    Faithful representation 忠實表述
    family trust 家族信託
    Fees 費(用)
    Fellow subsidiary 兄弟公司
    Fidelity bonds 誠實保險
    Fiduciary activities 受託活動
    Fiduciary capacity 受託人身分
    FIFO 先進先出法
    FIFO formula 先進先出公式
    Finance lease 融資租賃
    Finance lease obligations 融資租賃負債/融資租賃義務
    Financial asset 金融資產
    financial asset  
    Financial asset or financial liability at fair value through profit or loss 透過損益按公允價值衡量之金融資產或金融負債
    Financial asset or liability held for trading 持有供交易之金融資產或負債
    financial assets acquired at a discount that 按反映已發生信用損失之折價所取得之金融
    Financial capital 財務資本
    Financial conglomerate 金融集團
    Financial guarantee 財務保證
    Financial guarantee contract 財務保證合約
    Financial institution 金融機構
    Financial instruments 金融工具
    Financial Instruments 金融工具
    financial instruments puttable at fair value 可按公允價值賣回之金融工具
    Financial Instruments: Disclosure and Presentation 金融工具:揭露與表達
    Financial Instruments: Disclosures 金融工具:揭露
    Financial Instruments: Presentation 金融工具:表達
    Financial Instruments: Recognition and Measurement 金融工具:認列與衡量
    Financial liability 金融負債
    Financial performance 財務績效
    financial performance 財務績效
    Financial position 財務狀況
    financial position or in the statement of  
    Financial reporting 財務報導
    Financial Reporting in Hyperinflationary Economies 高度通貨膨脹經濟下之財務報導
    Financial Reporting of Interests in Joint Ventures 合資權益之財務報導
    Financial review 財務評述
    Financial risk 財務風險
    financial service fees 金融服務費
    Financial statements 財務報表
    Financial year-to-date basis 財務年度年初至今基礎
    Financing activities 籌資活動/財務活動
    Financing device 籌資工具
    finders fees 仲介費
    Finished good 製成品
    Firm commitment 確定承諾
    firm purchase commitment 確定購買承諾
    firm sales contracts 確定銷售合約
    First IFRS financial statements 首份國際財務報導準則財務報表
    First IFRS reporting period 首份國際財務報導準則報導期間
    first-in, first-out 先進先出法
    First-time adopter 首次採用者
    First-time adoption 首次採用
    First-time Adoption of International Financial Reporting Standards 首次採用國際財務報導準則
    First-time Application 首次適用
    First-Time Application of IASs as the Primary Basis of Accounting 首次適用國際會計準則作為主要會計基礎
    Fixed asset 固定資產
    Fixed coupon rate 固定息票利率
    Fixed price contract 固定價格合約
    Fixed production overheads 固定製造費用
    fixed-to-floating cross-currency interest rate 固定對浮動之外幣換匯換利
    Flat yield curve 水平殖利率曲線
    Floating rate 浮動利率/浮動匯率
    Floor 下限
    For consolidation purposes 為報表合併之目的
    Forecast 預測
    Forecast transaction 預期交易
    Foreign currency 外幣
    foreign currency borrowing 外幣借款(IAS39)
    foreign currency derivative 外幣衍生工具
    foreign currency derivatives 外幣衍生工具
    Foreign currency transaction 外幣交易
    foreign currency translation reserve (FCTR) 外幣換算準備
    Foreign entity 國外個體
    Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations 外匯:貨幣重貶損失之資本化
    Foreign exchange contract 外匯合約
    foreign exchange differences 外幣兌換差額
    Foreign Exchange Rates (外幣)匯率
    Foreign operation 國外營運機構
    Forgivable loans 免償還貸款
    former subsidiary 前子公司
    Forward contract 遠期合約
    forward coupon rate 遠期息票利率
    forward element and the spot element 遠期部分與即期部分
    forward purchase contract 遠期購買合約
    forward repurchase agreement 遠期再買回協議
    Framework 架構
    framework agreement 架構性協定
    Framework for the Preparation and Presentation of Financial Statements 財務報表編製及表達之架構
    Franchise fee 特許權費
    frozen credit spread method 凍結信用價差法
    full fair value 完全公允價值
    fully proportionate (pro rata) share of the 現金流量完全按比例(之)份額
    Function of expense 費用之功能
    functional currency 功能性貨幣
    fund manager 基金經理人
    Fundamental errors 基本錯誤
    funded amount 融資金額
    Funding 提供資金/提撥資金/提撥/資金/資金提撥
    Funding (of post-employment benefits) (退職後福利之)提供資金/提撥資金/提撥
    Funding (of retirement benefits) (退休福利之)提供資金/提撥資金/提撥
    Future cash flow 未來現金流量
    Future economic benefit 未來經濟效益
    Futures contract 期貨合約
    GAAP 一般公認會計原則
    Gain on disposal 處分利益
    Gains 利益
    General purchasing power approach 一般購買力法
    General purpose financial statements 一般用途財務報表
    General recognition principle 一般認列原則
    Geographical segments 地區別部門
    Going concern 繼續經營(之)個體
    Goodwill 商譽
    Governing board 治理理事會/治理董事會
    Governing body 治理單位
    Governing charter 治理章程
    Government 政府
    Government assistance 政府輔助
    Government Assistance—No Specific Relation to Operating Activities 政府輔助:與營業活動無特定關連
    Government grants 政府補助
    Government guarantee 政府保證
    Government Loans (Amendments to IFRS 政府貸款(國際財務報導準則第1號之修正)
    Government-controlled Entities 府控制企業之定義
    Government-related entity 政府關係個體
    Grant date 給與日
    Grantor 授予人
    Grants related to assets 與資產有關之補助
    Grants related to income 與收益有關之補助
    Gross investment in the lease 租賃投資總額
    Gross margin 銷貨毛利
    Gross profit 銷貨毛利
    Group 集團/集體/群體/組/群組
    Group administration (employee benefit) plans 集體管理(員工福利)計畫
    Group and Treasury Share Transactions 集團及庫藏股交易
    Group Cash-settled Share-based Payment 集團之現金交割股份基礎給付交易
    Group insurance contract 團體保險合約
    Group of assets 資產群組
    Group of biological assets 生物資產群組
    group of similar financial assets 組類似金融資產
    Grouping of assets 資產(之)分組
    Guarantee 保證
    Guarantee fund 保證基金
    Guaranteed benefits 保證給付
    Guaranteed element 保證要素
    Guaranteed residual value 保證殘值
    Harmonise 調合
    Harvest 收成
    Hedge accounting 避險會計
    Hedge Accounting  
    Hedge effectiveness 避險有效性
    hedge ineffectiveness 避險無效性
    hedge ratio 避險比率
    Hedged item 被避險項目
    Hedges of a Net Investment in a Foreign 國外營運機構淨投資避險
    Hedging 避險
    Hedging instrument 避險工具
    Hedging relationship 避險關係
    Hedging reserve 避險準備
    held for distribution to owners  
    Held for resale 持有供再出售
    held for sale 待出售/持有供出售
    Held for trading 持有供交易
    Held-to-maturity investment 持有至到期日投資
    Higher level parent entity 較高層級母公司
    highest and best use 最高及最佳使用
    Highly probable 高度很有可能
    Hire-purchase contract 租購合約
    Historical cost 歷史成本
    Historical loss experience 歷史損失經驗
    Historical summaries 歷史性彙總(資訊)
    Historical waste 過去之廢棄物
    Holding company 控股公司
    Host contract 主契約
    Host instrument 主工具
    Hybrid contract 混合合約
    Hybrid instrument 混合工具
    Hyperinflation 高度通貨膨脹
    Hyperinflationary economies 高度通貨膨脹經濟
    Hyperinflationary Economies  
    IAS 國際會計準則
    IAS 19- The Limit on a Defined Benefit 國際會計準則第19號:確定福利資產之限
    IAS 29 Financial Reporting in 濟下之財務報導』之重編法
    IASC 國際會計準則委員會
    IASC Foundation Constitution 國際會計準則委員會基金會章程
    IASCF 國際會計準則委員會基金會
    identifiability 可辨認性
    Identifiable 可辨認
    Identifiable asset 可辨認資產
    IFAC 國際會計團體聯合會
    IFRIC 國際財務報導解釋委員會/國際財務報導解釋
    IFRS 國際財務報導準則
    IFRS 2- Group and Treasury Share 國際財務報導準則第2號:集團及庫藏股交易
    IFRS 7)  
    IFRS 9 (2009), IFRS 9 (2010) and IFRS 7) (修正國際財務報導準則第9號(2009年)、
    IFRS Advisory Council 國際財務報導準則諮詢委員會
    IFRS Foundation 國際財務報導準則基金會
    IFRS Interpretations Committee 國際財務報導準則解釋委員會
    IFRS-compliant 遵循國際財務報導準則
    illustrative example 釋例
    immediately preceding period 前一期
    Impairment 減損
    impairment gain or loss 減損利益或損失
    Impairment loss 減損損失
    Impairment of Assets 資產減損
    Impairment test 減損測試
    Implementation Guidance 施行指引
    Import duties 進口稅捐
    Impracticability exemption 實務上不可行之豁免
    Impracticable 實務上不可行/不切實際
    Improvements to IFRSs 國際財務報導準則之改善
    Imputed rate of interest 設算利率
    in Joint Operations  
    In the money 價內
    in-substance defeasance 視同清償
    Incentives 誘因/獎勵
    Inception of the Lease 租賃開始日
    Incidental income 非主要收益
    incidental operations 非主要營運
    Income 收益
    Income approach 收益法/損益法
    income from a structured entity 來自結構型個體之收益
    Income statement = Statement of income 損益表
    income statement liability method 損益表負債法
    Income tax 所得稅
    income tax expense 所得稅費用
    Income Taxes 所得稅
    Income Taxes—Changes in the Tax Status of an Enterprise or its Shareholders 所得稅:企業或其股東之納稅狀況改變
    Income Taxes—Recovery of Revalued Non-Depreciable Assets 所得稅:重估價非折舊性資產之回收
    Increasing Rate Preference Shares 遞增股利率特別股
    Incremental borrowing rate of interest (承租人)增額借款利率
    incremental costs 增額成本
    Incremental share 增額股份
    Indemnification assets 補償性資產
    indication of an impairment 跡象顯示…已減損/當有減損跡象時
    Indicator [of impairment] (減損)跡象
    Indirect method of reporting cash flows from operating activities 以間接法報導由營業活動產生之現金流量
    individual asset 個別資產
    individual financial statements 個別財務報表
    Induced conversion 誘導轉換
    Industry segments 產業別部門
    Inflation 通貨膨脹
    Information Reflecting the Effects of Changing Prices 反映價格變動影響之資訊
    initial classification 原始分類
    Initial Direct Costs 原始直接成本
    Initial measurement 原始衡量
    Initial public offering 初次上市櫃
    Initial recognition 原始認列
    Input methods 投入法
    inputs 輸入值
    Inspection or Overhaul Costs  
    Instrument-by-instrument approach 逐項工具法
    Insurable interest 可保利益
    Insurance agency commissions 保險代理佣金
    Insurance assets 保險資產
    Insurance company 保險公司
    Insurance contract 保險合約
    Insurance Contracts 保險合約
    Insurance enterprise 保險企業
    insurance investment funds 保險投資基金
    Insurance liability 保險負債
    Insurance obligations 保險義務
    Insurance risk 保險風險
    Insurance swaps 保險交換
    Insured event 保險事件
    Insurer 保險人
    Intangible asset 無形資產
    Intangible Assets 無形資產
    Intangible Assets—Web Site Costs 無形資產:網站成本
    Integral foreign operation 整合性國外營運機構
    Interaction  
    Interest 利息/利益/權益
    Interest cost (for an employee benefit plan) 利息成本(員工福利計畫)
    interest in another entity 對另一個體之權益
    interest rate exposure 利率暴險
    Interest rate implicit in a lease 租賃隱含利率
    Interest rate implicit in the lease 租賃隱含利率
    Interest rate risk 利率風險
    Interest rate strip 利率分割合約
    Interest rate swap 利率交換
    interest-only strip 分割利息債券
    Interests in Joint Ventures 合資權益
    Interim financial report 期中財務報告
    Interim Financial Reporting 期中財務報導
    Interim Financial Reporting and Impairment 期中財務報導與減損
    Interim financial statements 期中財務報表
    Interim period 期中期間
    Intermediate or ultimate parent entity 中間或最終母公司
    internal rate of return 內部報酬率
    Internal risk transfer 內部風險移轉
    Internally generated 內部產生
    Internally generated goodwill 內部產生之商譽
    International Accounting Standard 國際會計準則
    International Accounting Standards Committee 國際會計準則委員會
    International Accounting Standards Committee Foundation 國際會計準則委員會基金會
    International Federation of Accountants 國際會計團體聯合會
    International Financial Reporting Interpretations Committee 國際財務報導解釋委員會
    International Financial Reporting Standards (IFRSs) 國際財務報導準則
    International Financial Reporting Standards (IFRSs) 國際財務報導準則
    intraday credit facility 當日拆款額度
    Intragroup 集團內/內部
    intragroup monetary item 集團內貨幣性項目
    Intragroup payment arrangement 集團內償付協議
    intragroup transaction 集團內交易
    Intrinsic value 內含價值
    Introduction of the Euro 引入歐元
    Inventories 存貨
    Inverse floating interest rate 反浮動利率
    investee 被投資者/被投資公司
    Investing activities 投資活動
    Investment 投資
    Investment contract 投資合約
    Investment Entities 投資個體
    Investment Entities: Applying the Consolidation Exception 投資個體:適用合併報表之例外規定
    investment entity 投資個體/投資企業
    investment grade 投資等級
    Investment performance 投資績效
    Investment Property 投資性不動產
    Investment retained 保留投資
    Investment tax credits 投資抵減
    Investment-linked insurance funds 投資連結之保險基金
    investment-related services 投資相關服務
    Investments in Associates 投資關聯企業
    Investments in Associates and Joint 投資關聯企業及合資
    Investor 投資者/投資公司
    Investor in a joint venture 合資投資者
    investor-owned entity 投資者擁有之個體/投資者擁有之企業
    Involuntary liquidation 非自願性清算
    irrevocable commitments 不可撤銷之承諾
    Issued capital 發行股本
    Issued shares 發行股份
    Issuing entity 發行個體/發行企業
    Item 項目
    Item by item basis 逐項基礎
    Item of inventory 存貨項目
    joint arrangement 聯合協議
    Joint Arrangements 聯合協議
    joint asset 聯合資產
    Joint control 聯合控制
    joint operation 聯合營運
    joint operator 聯合營運者
    Joint venture 合資
    joint venturer 合資者
    Joint Working Group 聯合工作小組
    Jointly Controlled Entities—Non-Monetary Contributions by Venturers 聯合控制個體:合資控制者之非貨幣性投入
    Jointly controlled entity 聯合控制個體/聯合控制企業
    Jointly Controlled Entity or Associate
    Judgement 判斷
    Jurisdiction 司法/管轄(機關)/轄區
    Key management personnel 主要管理人員
    larger financial asset 較大金融資產
    Last-in, first-out 後進先出法
    layer component 層級組成部分
    learning curve 學習曲線
    Lease 租賃
    Lease term 租賃期間
    leaseback 售後租回
    Leased assets 租賃資產
    leasehold interest 租賃權利
    Leases 租賃
    Legal entity 法律個體/法律企業
    Legal merger 法律形式合併
    Legal obligation 法定義務
    Legal parent 法律上母公司
    Legal rights 法定權利
    Legal subsidiary 法律上子公司
    Legally enforceable right 法定執行權
    Legislative requirement 法律規定
    Lender 債權人/貸款人
    Lessee 承租人
    Lessee's incremental borrowing rate of interest 承租人增額借款利率
    Lessor 出租人
    Letters of credit 信用狀
    Level 1 inputs 第1等級輸入值
    Level 2 inputs 第2等級輸入值
    Level 3 inputs 第3等級輸入值
    Level of serviceability 服務能力水準
    Leverage 槓桿
    leveraged written option 槓桿發行選擇權
    Levies 公課
    levy 公課
    Liabilites (Amendments to IAS 32) 準則第32號)
    Liabilities arising from Participating in a 參與特定市場所產生之負債:廢電機電子設
    Liabilities assumed 承擔之負債
    Liability 負債
    liability (asset)  
    liability (asset)  
    Liability adequacy test 負債適足性測試
    Liability component 負債組成部分
    liability issue 發行負債
    Licence fee 授權費/執照費
    Licensing agreement 授權協議
    life-contingent annuity 生存年金保險
    life-of-mine assets (與)礦場(同)年限資產
    life-of-mine ratio calculation 「礦場年限比」之計算
    lifetime expected credit losses 存續期間預期信用損失
    LIFO 後進先出
    like transactions and events in similar 相似情況下之類似交易及事項
    Limited Exemption from Comparative IFRS 國際財務報導準則第7號之比較揭露對首次
    Line item 單行項目
    Line of business 業務線/行業
    Liquid assets 速動資產/高流動性資產
    Liquidity 流動性
    liquidity presentation 流動性表達
    Liquidity risk 流動性風險
    litigation risk 訴訟風險
    Litigation settlements 訴訟了結
    Loan 放款/借款/貸款
    loan asset 放款資產
    loan commitment 放款承諾
    loan sub-participation 放款次參貸
    loan-by-loan basis 逐筆放款基礎
    Loans and receivables 放款及應收款
    loans payable 應付借款
    loans payable in default 延滯應付借款
    Long-term employee benefits 長期員工福利
    Long-term investment 長期投資
    look through 深入檢視
    look through approach 深入檢視法
    loss  
    loss allowance for expected credit losses 預期信用損失之備抵損失
    loss event 損失事項
    loss of control 喪失控制
    Loss per share 每股損失
    loss recognition test 損失認列測試
    loss sharing arrangement 損益分配協議/分紅約定
    Losses 損失
    lower level parent 較低層級母公司
    macro hedging 總體避險
    Majority interest 多數股權/多數權益
    managed on a contractual yield basis 按合約殖利率基礎管理
    Management 管理階層/管理
    management approach 管理法
    management commentary 管理報告/管理階層之說明
    management intentions 管理階層(之)意圖
    Mandatory Effective Date of IFRS 9 and 國際財務報導準則第9號之強制生效日及過
    Margin 毛利/差價/利潤
    market approach 市場法
    market condition 市價條件
    market participants 市場參與者
    Market price 市價
    market rate of interest 市場利率
    Market risk 市場風險
    Market value 市場價值
    market-corroborated inputs 市場佐證之輸入值
    Marketable 具市場性
    Marketing-related intangible assets 行銷相關之無形資產
    Mask works (半導體)電路布局/光罩著作
    Master netting arrangement 淨額交割總約定
    master-feeder structure 主輔結構
    Matching of costs with revenues 成本與收入配合
    Material 重大
    Material adjustments 重大調整
    Material errors 重大錯誤
    Material omissions 重大遺漏
    Materiality 重大性
    Matrix form of organisation 矩陣型組織
    Maturity 到期/滿期
    maturity value 到期值/滿期價值
    Measured at fair value through other 透過其他綜合損益按公允價值衡量
    Measurement 衡量
    Measurement bases 衡量基礎
    Measurement date 衡量日
    Measurement of change 改變之衡量
    measurement or recognition inconsistency 衡量或認列不一致
    Measuring interim income tax expense 期中所得稅費用衡量/衡量期中所得稅費用
    measuring progress 衡量完成程度
    members shares 社員股份
    Members Shares in Co-operative Entities and Similar Instruments 合作社之社員股份及類似工具
    Membership fees 會費
    Merchandise 商品
    Merger 併購
    Method of accounting 會計方法
    mid-market price 市場中價
    mine waste materials (overburden) 礦場廢料(「覆土」)
    Minerals and mineral products 礦產品及礦產品製品/礦產品與礦產品製品
    Minimum funding contributions 最低資金提撥(金)
    Minimum funding requirement 最低資金提撥要求
    Minimum Funding Requirements and their 其相互影響
    Minimum lease payments 最低租賃給付
    Minority interest 少數股權
    Mismatch 配比不當/不當之配比
    Misstatement 誤述/錯誤陳述
    Mitigating device 減緩(風險)工具
    mixed attribute approach 混合屬性法
    modification gain or loss 修改利益或損失
    Monetary asset 貨幣性資產
    Monetary items 貨幣性項目
    Monetary items (monetary assets; monetary financial assets and financial liabilities; monetary financial instruments) 貨幣性項目(貨幣性資產;貨幣性金融資產與金融負債;貨幣性金融工具)
    Monitor compliance 監督遵循
    mortality risk 死亡風險
    most advantageous market 最有利市場
    Multi-employer (benefit) plans 多雇主(福利)計畫
    Multi-employer plans (for an employee benefit plan) (為一員工福利計畫之)多雇主計畫
    Multiple arrangements 多項安排
    Multiple embedded derivatives 多項嵌入式衍生工具
    Mutual cooperative entity 相互合作個體/相互合作企業
    Mutual entity 互助個體/互助企業
    mutual fund 共同基金
    mutual insurance company 相互保險公司
    National requirements 國內規定
    Nature of expense method 費用性質法
    negative benefit 負福利
    Negative goodwill 負商譽
    Net assets 淨資產
    Net assets available for benefits 可用於福利之淨資產
    Net basis 淨額基礎
    Net disposal proceeds 淨處分價款
    Net exchange differences 淨兌換差額
    Net identifiable assets 可辨認淨資產
    Net income 淨利
    Net interest on the net defined benefit 淨確定福利負債(資產)淨利息
    Net investment in a foreign operation 國外營運機構淨投資
    Net investment in a lease 租賃投資淨額
    Net loss 淨損/淨損失
    Net monetary position 淨貨幣部位
    net movement 淨變動
    Net position 淨部位
    Net profit 淨利
    Net profit or loss [for the period] (當期)淨損益/ (本期)淨損益
    Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies 當期淨損益、基本錯誤及會計政策變動
    Net realisable value 淨變現價值
    Net selling price 淨售價
    Net settlement = Settle net 淨額交割/淨額清償
    Neutrality 中立性
    Newly acquired asset 新取得資產
    Next most senior parent 次一最高層級母公司
    nil net position 零淨部位
    Non-adjusting event after the reporting 報導期間後非調整事項
    Non-bank financial service firm 非銀行之金融服務機構
    Non-cancellable lease 不可取消之租賃
    Non-cash assets 非現金資產
    Non-cash items 非現金項目
    Non-cash transactions 非現金交易
    non-controlling interest 非控制權益
    Non-controlling interests 非控制權益
    Non-coterminous year-ends 會計年度不一致
    non-current assets 非流動資產
    non-current assets (or disposal groups) as 待分配予業主之非流動資產(或處分群組)
    Non-current Assets Held for Sale and Discontinued Operations 待出售非流動資產及停業單位
    non-current liabilities 非流動負債
    non-depreciable assets 非折舊性資產
    non-derivative 非衍生(工具)
    non-derivative contract 非衍生合約
    Non-discretionary 非裁量性
    Non-discretionary employee profit-sharing plan 非裁量性員工分紅計畫
    Non-financial assets 非金融資產
    Non-Financial Assets  
    non-financial collateral 非財務擔保品
    non-investment entity parent 非投資個體母公司/母公司非投資個體
    Non-linearities 非線性關係
    Non-marketable securities 不具市場性證券
    Non-monetary asset 非貨幣性資產
    Non-monetary government grants 非貨幣性政府補助
    Non-owner changes in equity 非業主權益變動
    non-performance risk 不履約風險
    non-public entities 非公開發行個體
    Non-puttable ordinary shares 不可賣回之普通股
    Non-reciprocal distributions of assets 資產片面分配
    Non-redeemable 不可贖回
    Non-refundable purchase taxes 不可退還之進項稅額
    Normal capacity of production facilities 生產設備之正常產能
    Not-for-profit organizations 非營利組織
    Notes (receivable/payable) (應收/應付)票據
    Notional amount 名目數量/名目金額
    novation 約務更替
    Novation of Derivatives and Continuation of 衍生工具之約務更替與避險會計之持續適用
    Objective 目的
    Obligating event 義務事項
    Obligation 義務/債務
    Obligations Arising on Liquidation  
    Obligations for removal and restoration 移除與復原義務
    Observable (benchmark) interest rate 可觀察(指標)利率
    observable inputs 可觀察輸入值
    Observable markets 可觀察市場
    Observed (benchmark) interest rate 觀察到之(指標)利率
    Observed market price 觀察到之市價
    Obsolescence 陳舊/過時/陳舊過時
    Obtaining or losing control 取得或喪失控制
    of Depreciation and Amortisation  
    off balance sheet vehicles 資產負債表外載具
    Offer price 報價
    offering memorandum 發行備忘錄
    Offset 互抵/抵銷
    Offsetting 互抵/抵銷
    Offsetting Financial Assets and Financial 金融資產及金融負債之互抵(修正國際會計
    on Transactions with Associates  
    one-step approach 單一步驟法
    one-way reclassification 單向重分類
    Onerous contract 虧損性合約
    Onerous minimum funding requirements 虧損性最低資金提撥要求
    Ongoing access 持續獲得/持續使用
    Opening balance 初始餘額
    Opening IFRS statement of financial 初始國際財務報導準則財務狀況表
    Operating activities 營業活動
    Operating cycle 營業週期
    Operating decisions 營運決策
    Operating lease 營業租賃
    Operating Leases—Incentives 營業租賃:誘因
    Operating Segments 營運部門
    Operation  
    Operator 營運者
    Option 選擇權/選項/選擇/認股權
    Option contract 選擇權合約
    Option pricing model 選擇權定價模式
    Options, warrants and their equivalents 選擇權、認股證及其他類似權利
    orderly transaction 有秩序之交易
    Ordinary activities 正常活動
    Ordinary course of business 正常營業過程
    Ordinary equity holders 普通股權益持有人
    Ordinary share 普通股
    ore body 礦體
    original asset 原始資產
    original asset 原始資產
    Original cost 原始成本
    originate and hold business model 「創始並持有」經營模式
    originated loan approach 創始放款法
    Originated loans and receivables 創始放款及應收款
    Origination costs 創始成本
    Other components of equity 其他權益組成部分
    Other comprehensive income 其他綜合損益
    Other Entities: Transition Guidance  
    Other long-term employee benefits 其他長期員工福利
    Other price risk 其他價格風險
    Out of the money 價外
    Output methods 產出法
    outreach programme 對外說明會活動
    Outright sale 賣斷
    Outsourcing arrangements 委外安排
    Outsourcing provider 委外服務提供者
    over time 隨時間逐步/隨時間/隨時間經過
    Over-the-counter market 店頭市場
    Overheads 費用
    own credit risk 本身信用風險
    Owner 業主/所有者
    Owner changes in equity 業主權益變動
    Owner-occupied property 自用不動產
    Owners 業主
    Owners' equity 業主權益
    ownership interest 所有權權益/業主權益
    Paid in capital 投入資本
    Parent 母公司
    Parent-subsidiary relationship 母子(公司)關係
    Partial disposal 部分處分
    Partially-owned subsidiary 部分擁有之子公司
    Participants [in a pension plan] (退休金計畫之)參與者
    Participating equity instruments 參加權益工具
    parties  
    party to a joint arrangement 聯合協議之一方
    Past business combination 過去之企業合併
    Past due 逾期
    Past event 過去事項
    Past service cost 前期服務成本
    Payables 應付款
    Pension 退休金
    Pension liability 退休金負債
    Pension scheme 退休金方案
    Percentage of completion method 完工百分比法
    Performance 績效
    Performance conditions 績效條件
    performance obligation 履約義務
    period  
    Period of service 服務期間
    Period-certain annuity 確定期間年金
    Period-specific effects 特定期間影響數
    Perpetual debt instruments 永久債務工具
    Persistency bonus 持續紅利
    Personnel 人員
    Phantom shares 虛擬股份
    Physical capital 實物資本
    Plan assets (of an employee benefit plan) (員工福利計畫之)計畫資產
    plan commitment date 計畫承諾日
    Plan to sell the controlling interest in a 出售子公司控制權益之計畫
    pledged as collateral 質押…為擔保品/抵押…為擔保品/設定…為擔保品
    Policyholder 保單持有人
    Pooling of interest method 權益結合法
    Portfolio (投資)組合
    Portfolio Hedge of Interest Rate Risk 利率風險之(投資)組合避險
    portfolio transfer (投資)組合移轉
    position  
    post-acquisition retained earnings 取得後保留盈餘
    Post-employment benefit plans 退職後福利計畫
    Post-employment benefits 退職後福利
    post-tax profit or loss 稅後損益
    post-vesting transfer restriction 既得後移轉限制
    Potential ordinary share 潛在普通股
    Potential voting rights 潛在表決權
    power 權力
    Pre-combination 合併前
    predecessor stripping asset 剝除資產前身
    Preface to International Financial Reporting Interpretations Committee 國際財務報導解釋(委員會)前言
    Preface to International Financial Reporting Standards 國際財務報導準則前言
    Preference dividend 特別股股利
    Preference share 特別股
    Premium 溢價/保費/權利金
    Preparation and Presentation of Financial Statements 財務報表(之)編製及表達
    Preparers 編製者
    Prepayments 提前還款/預付款
    Prepayments of a Minimum Funding 嚴重高度通貨膨脹及首次採用者固定日期之
    Prepayments of future contributions 主辦雇主
    Prepayments of future contributions 未來提撥金之預付
    Present obligation 現時義務
    Present value 現值
    Present value of a defined benefit obligation 確定福利義務之現值
    Presentation 表達
    Presentation currency 表達貨幣
    Presentation of Financial Statements 財務報表之表達
    Presentation of Items of Other 其他綜合損益項目之表達
    Previous GAAP 先前之一般公認會計原則
    Price earnings ratios 本益比
    Price index 物價指數
    Price risk 價格風險
    pricing framework 定價架構
    Primary Basis of Accounting 主要會計基礎
    primary economic environment 主要經濟環境
    Primary financial instruments 主要金融工具
    Primary objective 主要目的
    Primary reporting format 主要報導格式
    principal 主理人
    principal amount 本金金額/本金/面額
    principal market 主要市場
    principal-and-interest bifurcation approach 本金利息拆分法
    principal-only strip 分割本金債券
    Principles-based approach 原則基礎法
    Prior period error 前期錯誤
    Private entity 非公開發行個體/非公開發行企業
    Privatisation 民營化/私有化
    Pro forma 擬制
    Pro rata basis 比例基礎
    Pro rata share of the net assets 按淨資產之持分比例份額
    Probability recognition criterion 可能性之認列基準/可能性之認列條件
    Probable 很有可能
    Probable maximum loss 很有可能之最大損失
    Product warranty obligations 產品保固負債/產品保固義務
    Production overheads 製造費用
    Production process 製造過程/生產過程
    production stripping costs 生產剝除成本
    Profit 淨利/利潤/所得
    Profit after tax 稅後淨利
    Profit before tax 稅前淨利
    Profit or loss 損益
    Profit sharing 利潤分享
    progress 進展/進度
    Progress billing 按進度開立帳單
    Progress payment 工程進度款
    Prohibitions 禁止
    Projected unit credit method 預計單位福利法
    property interest 不動產權益
    property revaluation 不動產重估價
    Property, Plant and Equipment 不動產、廠房及設備
    Property, Plant and Equipment - Compensation for the Impairment or Loss of Items 不動產、廠房及設備:項目減損或損失之補償
    Property, Plant and Equipment - Major 不動產、廠房及設備:重大檢修成本
    Proportionate consolidation 比例合併
    proportionate interest 權益比例/權益份額
    Proposed improvements 建議改善
    Prospective application 推延適用
    protective rights 保障性權利
    Provision 提供/負債準備/應計負債/條款
    Provisional value 暫定價值
    Provisions, Contingent Liabilities and Contingent Assets 負債準備、或有負債及或有資產
    Proxy 參考值(方法/金額…)/替代
    proxy hedging 代理避險
    Prudence 審慎性
    prudential supervisors 審慎監理機關
    Public accountability 公共課責性
    Public entity 公開發行公司
    Public sector 公部門
    Public securities markets 公開證券市場
    public-to-private service concession arrangement 「公辦民營」服務特許權協議
    Publicly quoted entity 上市櫃公司
    publicly traded 益證券公開發行之個體
    Publish What You Pay campaign 企業公告付費促進聯盟
    Published price 公告價格
    Purchase consideration 購買對價
    Purchase method 購買法
    Purchase price 購買價格
    Purchased option hedging instrument 作為避險工具之購入選擇權
    Purchased options 買進(購入/購買/買入)…選擇權
    purchased or originated credit-impaired 購入或創始之信用減損金融資產
    Put option 賣權
    Puttable 可賣回
    Puttable Financial Instruments and 可賣回金融工具及清算所產生之義務
    Puttable instrument 可賣回工具
    Qualify for recognition/derecognition 符合認列/除列
    Qualifying asset 符合要件之資產
    Qualifying insurance policy 合格保單
    Qualitative characteristics 符合認列/除列
    quantitative disclosures 量化揭露
    quantitative thresholds 量化門檻
    quoted equity instrument 具報價(之)權益工具
    Quoted market price 市場報價
    Rate regulation 費率管制
    Rate regulator 費率管制者
    Rate-regulated activities 費率管制活動
    rate-regulatory schemes 費率管制方案
    rate-setting process 費率訂定程序
    rated and unrated credit exposures 已評等及未評等之信用暴險
    ratio of ore to waste 礦產廢料比
    reacquired rights 再取回權利
    Realisable value 變現價值
    Reasonable estimate 合理估計
    reasonably possible 合理可能
    reassessment 重評估
    Reassessment of Embedded Derivatives 嵌入式衍生工具之重評估
    rebalancing 重新平衡
    rebates 讓價/折扣
    Rebuttable presumption 可反駁之前提假設/除另有反證外,前提假設為…
    Receivables 應收款/應收款項
    Reclassification adjustments 重分類調整
    Reclassification date 重分類日
    Recognised financial instruments (已)認列之金融工具
    Recognition 認列
    Recognition as an expense 認列為費用
    Recognition criteria 認列條件/認列基準
    Reconciliation 調節(表)
    Recourse loan 具...追索權之放款(原文為full recourse loan)
    Recoverability 可回收性
    Recoverable (可)回收
    Recoverable amount 可回收金額
    Recoverable Amount Disclosures for 非金融資產可回收金額之揭露
    recycling 再循環
    Redemption 贖回
    redemption amount 贖回金額
    redemption price 贖回價格
    Redemption prohibition 禁止贖回
    Refinancing 再融資
    reflects incurred credit losses 資產
    Reformatted 重新編排
    Refund or a reduction in future contributions 退還提撥金或減少未來提撥金
    Regular way purchase or sale 慣例交易
    Regulator 主管機關
    regulatory assets 管制資產
    Regulatory deferral account balance 管制遞延帳戶餘額
    regulatory liabilities 管制負債
    Rehabilitate-operate-transfer 修建─營運─移轉
    Reimbursement 歸墊
    Reinsurance assets 再保險資產
    Reinsurance contract 再保險合約
    Reinsurer 再保險人
    Reinvestment of dividends 股利再投資
    Related parties 關係人
    Related Party Disclosures 關係人揭露
    Related party transaction 關係人交易
    Relevance 攸關性
    relevant activities 攸關活動
    Reliability 可靠性/可靠
    Reliability exception 可靠性之例外
    reliable 可靠
    Reliable measurement test 可靠衡量測試
    Reload feature 重填特性
    Reload option 重填認股權
    Remeasurement 再衡量
    Remeasurements of the net defined benefit 淨確定福利負債(資產)再衡量數
    removal rights 罷黜權利
    Rendering of Services 提供勞務/勞務提供/提供服務/服務提供
    Renewal rights 續保權利
    Reorganisations 改組/重整
    repackaging 再包裝
    Repairs and maintenance 維修(費用)
    Repayment 償還/返還
    replacement award 替代性報酬
    Replacement cost of an asset 資產重置成本
    Repledge 再質押/再抵押
    Reportable segment 應報導部門
    Reporting currency 報導貨幣
    Reporting Currency - Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 報導貨幣:國際會計準則第21號及國際會計準則第29號下之財務報表衡量與表達
    Reporting Currency – Translation from Measurement Currency to Presentation Currency 報導貨幣:衡量貨幣換算為表達貨幣
    Reporting date 報導日
    Reporting enterprise 報導企業
    Reporting entity 報導個體/報導企業
    Reporting package 報導資料
    Reporting period 報導期間
    representational faithfulness 忠實表述
    Repurchase agreement 再買回協議
    reputational risk 聲譽風險
    request for views 徵求意見函
    Requirement 移除
    Research 研究
    Reserve 準備
    residual approach 剩餘法
    residual cost 剩餘成本
    residual interest 剩餘權益/剩餘權利
    Residual value 殘值
    Resolution of the IASB—Withdrawal of IAS 15 by the Board 國際會計準則理事會之決議─理事會撤銷國際會計準則第15號
    Restatement 重編
    Restoration and Similar Liabilities  
    restricted shares 限制型股份
    Restructuring 重組
    Restructuring provision 重組負債準備
    Result 結果
    Retail method 零售價法
    Retail store chain 連鎖零售商店
    Retained earnings 保留盈餘
    Retained profit 保留淨利
    Retirement benefit plans 退休福利計畫
    Retroactive classification 追溯重分類
    Retrospective application 追溯適用
    Retrospective restatement 追溯重編
    Return on investment 投資報酬(率)
    Return on plan assets (of an employee benefit plan) (員工福利計畫之)計畫資產報酬
    returns 報酬
    Revaluation 重估價
    Revaluation reserve 重估增值
    Revaluation surplus 重估增值
    Revalued amount of an asset 資產重估價金額
    Revenue 收入
    Revenue from Contracts with Customers 客戶合約之收入
    Revenue—Barter Transactions Involving Advertising Services 收入:涉及廣告服務之交換交易
    Reversal 迴轉
    Reverse acquisition 反向收購
    Reverse share split 股份反分割
    Revised 修訂/修改(非用於形容準則)
    Rewards associated with a leased asset 與租賃資產相關之報酬
    right of first refusal 優先承購權
    Right of set-off 抵銷權
    right to explore 探礦權
    Rights issue 股份認購權
    Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 對除役、復原及環境修復基金權益之權利
    Risk 風險
    Risk exposure 暴險
    Risk of divergence 分歧風險
    risk premium 風險溢酬
    risk-free interest rate 無風險利率
    risks and rewards of ownership 所有權之風險及報酬
    Risks associated with a leased asset 與租賃資產相關之風險
    Roll back 回溯
    Roll forward 推延
    Royalty 權利金
    Sale 出售/銷售/銷貨
    Sale and leaseback transaction 售後租回交易
    Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 投資者與其關聯企業或合資間之資產出售或投入
    SARs 股份增值權
    Scope 範圍
    Scope of IFRS 2 國際財務報導準則第2號之範圍
    Secondary segment information 次要部門資訊
    Securities 證券
    Securitisation 證券化
    Segment 部門
    Segment assets 部門資產
    Segment expense 部門費用
    Segment manager 部門經理人
    segment profit or loss 部門損益
    Segment Reporting 部門別報導
    Segment revenue 部門收入
    self-constructed asset 自建資產
    Self-insurance 自我保險
    Selling price 售價
    Sensitivity analysis 敏感度分析
    Separability 可分離性
    separability criterion 可分離性條件
    Separable assets 可分離資產
    Separate financial statements 單獨財務報表
    Separate liability 單獨負債
    separate vehicle 單獨載具
    Separately identifiable 可單獨辨認
    Service Concession Arrangement 服務特許權協議
    Service cost 服務成本
    Service date 勞務提供日
    Service mark 服務標章
    service-type warranties 勞務類型之保固
    service)  
    servicing asset 服務資產
    Servicing liabilities 服務負債
    servicing liability 服務負債
    Servicing rights 服務權
    Set of financial statements 整份財務報表
    Set-off, legal right of 法定抵銷權
    Settle net = Net settlement 淨額交割
    settle on a net basis 以淨額基礎交割
    Settlement 交割(衍生工具)/結算(期貨)/清償(負債)/付款/結清/和解
    Settlement (of employee benefit obligations) 清償(員工福利義務)
    Settlement date 交割日/清償日
    Settlement date accounting 交割日會計
    Settlement provision 交割條款
    Settlement value 交割(衍生工具)價值/結算(期貨)價值/清償(負債)價值/交割(衍生工具)金額/結算(期貨)金額/清償(負債)金額
    Severally liable 負有個別責任
    Severe Hyperinflation and Removal of Fixed 嚴重高度通貨膨脹及首次採用者固定日期之
    shadow accounting 影子會計
    Share 股份/份額
    Share appreciation rights 股份增值權
    Share buy-back arrangements 股份買回協議
    Share call options 股份買權
    Share capital 股本
    Share Capital - Reacquired Own Equity Instruments (Treasury Shares) 股本:再取得本身權益工具(庫藏股)
    Share consolidation 股份合併
    Share option 認股權
    Share option plan 認股權計畫/股票選擇權計畫
    Share premium 股份溢價
    Share split 股份分割
    Share warrant 認股權證
    Share-based Payment 股份基礎給付
    Share-based payment arrangement 股份基礎給付協議
    share-based payment awards 股份基礎給付報酬
    share-based payment transaction 股份基礎給付交易
    Shareholder 股東
    Shareholders' equity 股東權益
    shares outstanding during the period  
    Short seller 放空者
    Short-term employee benefits 短期員工福利
    SIC 常務解釋委員會/解釋公告
    significant financing component 重大財務組成部分
    Significant influence 重大影響
    significant restrictions 重大限制
    Single product enterprise 單一產品企業
    Sinking fund 償債基金
    Social security 社會安全
    Social security contribution 社會安全提撥
    Solvency 償債能力
    SPE 特殊目的個體
    Special purpose entity 特殊目的個體
    Specific identification of costs 成本個別認定
    Specific Market—Waste Electrical and
    specifically identified cash flows 明確辨認(之)現金流量
    Speculative grade 投機等級
    Spin-off 分拆
    Spot exchange rate 即期匯率
    Spot foreign exchange risk 即期外匯風險
    spot rate 即期匯率/即期利率
    Stand-alone basis 單獨報表基礎
    Stand-alone derivative 單獨衍生工具
    Stand-alone entity 單獨存在之個體/單獨存在之企業
    stand-alone selling price 單獨售價
    stand-alone selling price (of a good or (商品或勞務之)單獨售價
    Stand-by credit facilities 擔保信用額度
    Standard cost method 標準成本法
    Standing Interpretation Committee 常務解釋委員會
    start-up costs 開辦費
    State (employee benefit) plan 政府(員工福利)計畫
    state-controlled entities 政府控制個體/政府控制企業
    Statement of cash flows = Cash flow statement 現金流量表
    Statement of changes in equity 權益變動表
    Statement of compliance with IFRSs 遵循國際財務報導準則之聲明
    statement of comprehensive income 綜合損益表
    statement of financial position 財務狀況表
    Statement of income = Income statement 損益表
    statement(s) of profit or loss and other 損益及其他綜合損益表
    Statements  
    step-by-step method 逐步法
    stepped interest 階梯式利息
    Stewardship of management 管理階層之託管責任
    stock exchange listing 證券交易所掛牌/證券交易所上市(櫃)
    Stop-loss 停損
    Straight debt 普通債券
    Straight-line method 直線法
    stress case scenario 「壓力情況」之情境
    Stress test 壓力測試
    stripping 剝除
    stripping activity asset 剝除活動資產
    stripping costs 剝除成本
    Stripping Costs in the Production Phase of a 露天礦場於生產階段之剝除成本
    structured entity 結構型個體
    Subsequent gain 後續利益
    Subsidiary 子公司
    subsidiary  
    Subsidies 補貼
    Substance over form 實質重於形式
    Substantively enacted 實質性立法
    Superannuation scheme 養老退休金方案
    Superseded versions 被取代之版本
    Supervisory non-management directors 非管理階層之監察人
    Supplier 供應商/供應者
    Supply agreement 供貨合約
    Surety bonds 保證保險
    Surface Mine  
    surface mining operations 露天採礦之營運
    Surplus in the plan 計畫之剩餘
    Surrender option 解約選擇權
    Surrender values 解約價值
    Surrogate measure 代理指標
    swap  
    Swap contract 交換合約
    Swaption 交換選擇權
    symmetrical approach 對稱方法
    Syndication 聯貸
    Synthetic instrument 合成工具
    Tainting 懲罰
    Take-or-pay contract 無條件支付合約
    Tangible asset 有形資產
    Tangible fixed asset 有形固定資產
    Targeted exemptions 針對性豁免
    Tax
    Tax base 課稅基礎/稅基
    Tax base of an asset or liability 資產或負債之課稅基礎/資產或負債之稅基
    Tax benefit 所得稅利益
    Tax effects 所得稅影響數
    Tax expense (tax income) 所得稅費用(所得稅利益)
    Tax jurisdiction 課稅轄區
    Tax liability 所得稅負債
    Tax purposes 課稅目的
    Tax rate 稅率
    Taxable profit (tax loss) 課稅所得(課稅損失)
    Taxable temporary difference 應課稅暫時性差異
    Taxation 稅/稅捐
    Technical feasibility and commercial viability of extracting a mineral resource 礦產資源開採之技術可行性及商業價值
    Temporary difference 暫時性差異
    Tender offer 公開收購
    Termination benefits 離職福利
    Tests goodwill for impairment 商譽減損測試/測試商譽減損
    The Effects of Changes in Foreign Exchange Rates 匯率變動之影響
    The Fair Value Option (Amendments to IAS 公允價值之選擇
    The Limit on a Defined Benefit Asset, 確定福利資產之限制、最低資金提撥要求及
    their Interaction  
    Theoretical ex-rights value per share 理論上每股除權後之公允價值
    three-category approach 三項種類法
    through-the-cycle approaches 跨循環法
    Time value of money 貨幣(之)時間價值
    Time-weighting factor 時間加權因子
    timeliness 時效性
    to 'manufacture' gains 「製造」利益
    to market individual units 'off plan' 銷售「預售屋」個別單位
    to outvote the investor 以票數勝過投資者
    to pool investors funds 集合數個投資者之資金
    Top-down test 由上而下測試法
    Total comprehensive income 綜合損益總額
    Total return swap 總報酬交換
    Trade date 交易日
    Trade date accounting 交易日會計
    Trade receivable 應收帳款
    Trade secret 商業機密
    trading gains and losses 交易利益及損失
    Transaction 交易
    Transaction costs (financial instruments) (金融工具之)交易成本
    Transaction price 交易價格
    transaction price (for a contract with a (客戶合約之)交易價格
    Transactions  
    Transactions  
    Transfer 移轉/轉換/轉撥
    Transferee 受讓人
    Transferor 移轉人
    Transfers of Assets from Customers 自客戶之資產移轉
    Transition Disclosures (Amendments to 渡揭露規定
    Transitional liability (defined benefit plans) 過渡性負債(確定福利計畫)
    Translation difference 換算差異數
    Translation method 換算方法
    Translation of foreign currency 外幣換算
    translation of the financial statements 財務報表換算
    translation to the presentation currency 換算為表達貨幣
    Transparency 透明/透明度
    transport costs 運輸成本
    Treasury shares 庫藏股
    Triggering event 啟動事件
    Trust activities 信託業務/信託活動
    Trustee 受託人
    Two-class ordinary shares 兩類普通股
    two-step approach 兩步驟法
    Ultimate controlling party 最終控制者
    Unallocated surplus 未分配利益
    Unamortised 未攤銷(之)
    Unbundle 分拆
    uncertain event 不確定事件
    Uncollectability 無法收現
    Unconditional prohibitions 無條件禁止
    Unconditional right to refuse redemption 無條件拒絕贖回權
    underground mining activities 地下採礦活動
    Underlying asset 標的資產
    Underlying variable 標的變數
    Understandability 可了解性
    underwriting year 承保年度
    undistributed earnings 未分配盈餘
    undrawn loan commitment 尚未動用之放款承諾
    Undue cost or effort 過度之成本或投入
    Unearned finance income 未賺得融資收益
    Unearned premiums 未滿期保費
    Unguaranteed residual value 未保證殘值
    Uniform accounting policies 統一會計政策
    Unit of account 科目單位
    Unit of production 單位產量
    Unit trust 單位信託
    Unit value 單位價值
    Unit-linking feature 基金連結特性
    unitholder 基金(單位)持有人
    Uniting of interests 權益結合
    units of production method 生產數量法
    unobservable inputs 不可觀察輸入值
    Unquoted 無報價
    Unquoted equity instruments 無報價(之)權益工具
    Unrecognised 未認列
    Unrecognised financial instruments 未認列之金融工具
    Unsecured commercial loans 無擔保商業放款/無擔保商業借款
    upfront fee 前端費用/前端收費
    Upstream transactions 逆流交易
    Useful life 耐用年限
    User [of financial statements] (財務報表)使用者
    Users 使用者
    Users of financial statements 財務報表(之)使用者
    Valid expectation 有效預期
    Valuation 評價
    Valuation method 評價方法
    Valuation technique 評價技術
    Value added statement 附加價值表
    Value in use 使用價值
    Value-at-risk 風險值
    variable interest entity (VIE) 變動權益個體
    Variable production overheads 變動製造費用
    venture capital organisation 創業投資組織
    Venturer 合資控制者
    Ventures  
    verifiability 可驗證性
    Vest 既得
    Vested benefits 既得福利
    Vested employee benefits 既得員工福利
    Vesting conditions 既得條件
    Vesting period 既得期間
    Voting rights 表決權
    Warrant 認股證
    Warranty 擔保/保證/保固
    Warranty obligation 擔保(保證/保固)義務
    Wash sale 虛售
    waterfall structure 瀑布結構
    Wear and tear 磨損
    Weather derivatives 氣候衍生工具
    Weighted Average 加權平均
    Weighted average cost formula 加權平均成本公式
    Weighted average number of ordinary 當期流通在外普通股加權平均股數
    Whole of life infrastructure 基礎建設之全部壽命期間
    Wholly-owned subsidiary 完全擁有之子公司
    Willing parties 有成交意願之雙方
    Wind-up 結束
    Work in progress 在製品
    Working capital 營運資金
    Worst-case scenario 最差情況情境
    write off 沖銷
    Write-down 沖減/註銷
    Write-off 沖銷
    Written option 發行…選擇權
    Year-to-date 年初至今
    Zero-cost interest rate collar 零成本之利率上下限
    Zero-coupon government issues 零息政府債券
    zero-coupon real interest rates 零息債券實質利率
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