重要會計用語中英對照，含科目代碼 Important Accounting Term in English and Chinese, with item Code

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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重要會計用語中英對照，含科目代碼 Important Accounting Term in English and Chinese, with item Code

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