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 | 本 | ||
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 | 備 | ||
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 | 稅 | ||
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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