會(huì)計(jì)雙語(yǔ)詞匯

1、 PAGE 137叭會(huì)計(jì)科目中英對(duì)礙照及編碼安一級(jí)扒科目八first百grade矮二級(jí)暗科目搬seCOND矮grade氨三級(jí)奧科目搬THIRD案grade氨四級(jí)稗科目伴FOURTH瓣grade襖名 稱霸account奧科目說(shuō)明板EXPLANA藹TION盎OF艾aCCOUNT捌1跋資產(chǎn)哀assets芭指商業(yè)透過(guò)交易吧或其他事項(xiàng)所獲叭得之經(jīng)濟(jì)資源，捌能以貨幣衡量並吧預(yù)期未來(lái)能提供傲經(jīng)濟(jì)效益者。爸Economi阿c resou壩rces co皚ntrolle安d by an斑 entity把 as a r班esult o岸f past 挨transac鞍tions o唉r event爸s and f

2、哀rom whi藹ch futu扮re econ哎omic be氨nefits 邦probabl敖y(tǒng) are o澳btained疤.爸1112扮流動(dòng)資產(chǎn)哎current凹 assets案指現(xiàn)金、短期投頒資及其他預(yù)期能八於一年內(nèi)變現(xiàn)或壩耗用之資產(chǎn)。辦Current暗 assets隘 are ca挨sh and 案other a拜ssets e凹xpected百 to be 半convert傲ed to c拜ash, so敗ld, or 凹consume拌d withi百n a yea罷r奧111按現(xiàn)金及約當(dāng)現(xiàn)金擺cash an斑d cash 斑equival搬ents斑包括庫(kù)存現(xiàn)金、岸銀行存款及

3、週轉(zhuǎn)凹金、零用金，及奧隨時(shí)可轉(zhuǎn)換成定礙額現(xiàn)金且即將到壩期而其利率變動(dòng)捌對(duì)其價(jià)值影響甚稗少之短期且具高板度流動(dòng)性之投資澳。不包括已指定版用途或依法律或襖契約受阿有限制者。案Consist擺s of ca罷sh on h拌and, ca愛(ài)sh in b暗ank, re埃volving奧 funds,伴 petty 巴cash an案d highl瓣y liqui邦dity in扮vestmen扮ts and 埃cash th昂at can 傲be conv巴erted m唉omentar敗ily, bu搬t(yī) cash 壩that is翱 either耙 restri扒cted to壩 be use

4、百d only 板for spe敗cified 叭purpose般s or by氨 regula挨tion or吧 contra白cts is 胺exclude敖d.佰1111跋庫(kù)存現(xiàn)金敗cash on扮 hand壩1112頒零用金週轉(zhuǎn)金胺petty c安ash/rev佰olving 啊funds按1113笆銀行存款跋cash in靶 banks鞍1114安定期存款暗deposit挨 accoun靶t班1115翱可轉(zhuǎn)讓定存單爸n澳egotiab般le 瓣c八ertific岸ate of 哎 d耙eposite骯1116百在途現(xiàn)金笆cash in拌 transi百t阿1117扒約當(dāng)現(xiàn)金爸cash

5、 eq罷uivalen爸ts阿1118骯其他現(xiàn)金及約當(dāng)挨現(xiàn)金哎other c哀ash and白 cash e罷quivale礙nts扳112傲短期投資板short-t拔erm inv埃estment般s巴指短期性之投資班，包括公平價(jià)值搬變動(dòng)列入損益之凹金融資產(chǎn)、備供骯出售金融資產(chǎn)白及罷持有到期日金融瓣資產(chǎn)。敖Consist般s o把f finan笆cial as扮sets at扒 fair v鞍alue th敖rough i辦ncome s壩tatemen俺t, fina敖ncial a半ssets i疤n avail百able-fo拔r-sale 唉and fin把a(bǔ)ncial 笆asset

6、s 矮in held邦-to-mat扳urity-c唉urrent.佰1121絆公平價(jià)值變動(dòng)列案入損益之金融資頒產(chǎn)哀financi芭al asse版ts at f頒air val盎ue thro愛(ài)ugh inc昂ome sta板tement 扳1122壩備供出售金融資扒產(chǎn)藹financi暗a俺l asset奧s in av八ailable半-for-sa百le叭1123岸持有至到期日金伴融資產(chǎn)頒financi癌al asse昂ts in h柏eld-to-胺maturit隘y半1129八金融資產(chǎn)評(píng)價(jià)調(diào)按整氨Adjustm霸ents fo安r chang岸e in va俺lue of 捌inve

7、stm俺ent氨115矮避險(xiǎn)性金融資產(chǎn)巴financi稗al asse扒ts for 哀hedging癌指依避險(xiǎn)會(huì)計(jì)指版定且為有效避險(xiǎn)百工具之金融資產(chǎn)敖，應(yīng)以公平價(jià)值案衡量，並應(yīng)依流芭動(dòng)性區(qū)分為流動(dòng)辦與非流動(dòng)，非流暗動(dòng)者應(yīng)改列其他壩資產(chǎn)項(xiàng)下。埃financi稗al asse骯ts 罷on扒 敖effecti頒ve 吧hedging靶 should瓣 be val捌ued by 唉fair va啊lue and礙 distin爸guished藹 by liq凹uidity阿1151白避險(xiǎn)之衍生性金拔融資產(chǎn)擺derivat襖ive fin阿ancial 疤assets 岸for hed拔ging頒

8、1156佰避險(xiǎn)之衍生性金捌融資產(chǎn)評(píng)價(jià)調(diào)整按Adjustm挨ents fo邦r chang皚e in va瓣lue of矮 靶derivat吧ive fin跋ancial 邦assets 芭for he拌dging礙113版應(yīng)收票據(jù)拜notes r柏eceivab暗le艾商業(yè)應(yīng)收之各種盎票據(jù)。結(jié)算時(shí)應(yīng)暗評(píng)估應(yīng)收票據(jù)無(wú)白法收現(xiàn)之金額，壩提列適當(dāng)之備抵跋呆帳，列為應(yīng)收礙票據(jù)之減項(xiàng)。岸A writt岸en prom笆ise tha班t is ex埃pected 矮to be c艾ollecte翱d by a 笆busines癌s and s拜hould t邦ake sto斑ck the 氨amount

9、s佰 uncoll敖ectible拜 as set凹tlement瓣. Then 耙account芭 reason巴able al安lowance骯 to be 跋th半e deduc百tion of昂 note r巴eceivab靶l(wèi)e.拜1131百應(yīng)收票據(jù)背notes r熬eceivab按le巴1132瓣應(yīng)收票據(jù)貼現(xiàn)澳discoun埃ted not熬es rece靶ivable暗1137班應(yīng)收票據(jù)關(guān)係啊人敖notes r盎eceivab暗le re白lated p愛(ài)arties般1138埃其他應(yīng)收票據(jù)拔other n岸otes re扮ceivabl奧e哀1139白備抵呆帳應(yīng)收拌票據(jù)柏all

10、owan胺ce for 半uncolle斑ctible 稗account伴s 跋notes r隘eceivab愛(ài)le絆114拜應(yīng)收帳款般account矮s recei斑vable罷凡因出售產(chǎn)品、班商品或提供勞務(wù)版等而發(fā)生之債權(quán)白。結(jié)算時(shí)應(yīng)評(píng)估凹應(yīng)收帳款無(wú)法收頒現(xiàn)之金額，提列般適當(dāng)之備抵呆帳笆，列為應(yīng)收帳款拜之減項(xiàng)。稗Trade r案eceivab捌les ari擺sing fr隘om the 擺sale of敗 produc矮ts, goo跋ds or s柏ervices阿 to cus俺tomers 翱and sho霸u(píng)ld tak凹e stock背 the am版ounts u骯ncoll

11、ec艾tible a爸s settl藹em斑ent. Th奧en acco襖unt rea伴sonable盎 allowa爸nce to 懊be the 板deducti頒on of a奧ccounts擺 receiv班able.按1141懊應(yīng)收帳款笆account哎s recei邦vable扳1142百應(yīng)收分期帳款翱install頒ment ac耙counts 啊receiva捌ble挨1147礙應(yīng)收帳款關(guān)係八人柏account芭s recei八vable 柏 relate頒d parti壩es岸1149藹備抵呆帳應(yīng)收伴帳款隘allowan礙ce for 半unc白o(hù)llecti佰ble a

12、cc暗ounts 百 accoun百ts rece巴ivable阿118版其他應(yīng)收帳款斑other r哀eceivab白les背指不能歸屬於應(yīng)耙收帳款之款項(xiàng)。翱結(jié)算時(shí)應(yīng)評(píng)估其拜他應(yīng)收款無(wú)法收壩現(xiàn)之金額，提列版適當(dāng)之備抵呆帳礙，列為其他應(yīng)收澳帳款之減項(xiàng)。八Receiva阿bles no敗t class把ified u愛(ài)nder th拜e headi阿ngs abo靶ve and 捌should 爸take st捌ock the唉 amount稗s uncol皚lectibl隘e as se班ttlemen凹t. Then奧 acco絆unt rea耙sonable拜 allowa稗nce to

13、暗be the 霸deducti埃on of o扮ther re扒ceivabl疤e.霸1184擺應(yīng)收收益哀earned 隘revenue吧 receiv吧able百1185伴應(yīng)收退稅款吧income 拌tax ref班und rec按eivable矮1187暗其他應(yīng)收款關(guān)邦係人擺other r岸eceivab拌les r翱elated 凹parties唉1188翱其他應(yīng)收款其艾他百other r胺eceivab拔les o皚ther百11笆89哀備抵呆帳其他暗應(yīng)收款俺allowan澳ce for 藹uncolle癌ctible 按account按s acc扮ounts r奧eceivab擺l

14、e芭121般122絆存貨愛(ài)invento邦ries巴指?jìng)涔┱I(yíng)業(yè)芭出售之商品、製敗成品、副產(chǎn)品；稗或正在生產(chǎn)中之扮在製品，將於加扮工完成後出售者板；或?qū)⒅苯?、間壩接用於生產(chǎn)供出按售之商品（或勞盎務(wù)）之材料或物敗料。敖Product爸s, fini拌shed go骯ods, by岸-produc佰ts that昂 are av拜ailable安 for sa愛(ài)le unde疤r norma稗l oper扒ation; 藹or work笆-in-pro扳cess be頒ing pro扮cessed 矮that is班 expect辦ed to b骯e sold 襖when co藹mpleted俺

15、; or ma斑terials拌 or sup芭plies t埃hat are芭 expect岸ed to b按e used 扮directl爸y or in把directl扒y in pr唉oducing笆 the go鞍ods (or盎 servic半es) ava捌ilable 俺for sal半e.唉1211傲商品存貨敖merchan啊dise in澳ventory頒1212俺寄銷商品絆consign板e(cuò)d merc奧handise懊1213鞍在途商品矮merchan吧dise in伴 transi八t骯1219皚備抵存貨跌價(jià)損白失藹allowan鞍ce to r扒educe i辦nv

16、entor俺y to ma爸rket俺1221礙製成品艾finishe暗d goods吧1222扮寄銷製成品辦consign擺ed fini氨shed go伴ods敖1223澳副產(chǎn)品笆by-prod矮ucts邦1224八在製品笆work in按 proces皚s癌1225八委外加工隘work in暗 proces案s out壩sourced絆1226擺原料爸raw mat壩erials板1227骯物料昂supplie板s岸1228骯在途原物料澳materia百ls and 胺supplie靶s in tr愛(ài)ansit俺1229暗備抵存貨跌價(jià)損安失稗allowan唉ce to r稗educe i

17、把nventor辦y to ma搬rket頒125跋預(yù)付費(fèi)用拔prepaid爸 expens按es胺預(yù)付費(fèi)用包括預(yù)疤付薪資、租金、把保險(xiǎn)費(fèi)、用品盤辦存、所得稅及其背他預(yù)付費(fèi)用等，半能在一年內(nèi)消耗澳者。鞍Consist把s of pr板e(cuò)paid p傲ayroll,傲 prepai隘d rent,捌 prepai傲d insur霸ance, o盎ffice s扳upplies板, prepa俺id inco唉me tax,八 and ot搬her pre熬paid ex岸pense t按hat are扳 expect埃ed to b阿e consu皚med wit背hin one八 year.敗

18、1251靶預(yù)付薪資俺prepaid搬 payrol擺l盎1252埃預(yù)付租金拌prepaid皚 rents柏1253佰預(yù)付保險(xiǎn)費(fèi)靶prepaid板 insura搬nce按1254挨用品盤存版office 辦supplie八s百1255耙預(yù)付所得稅百prepaid凹 income靶 tax靶1258板其他預(yù)付費(fèi)用敖other p矮repaid 八expense凹s藹126矮預(yù)付款項(xiàng)扳prepaym捌ents愛(ài)指預(yù)為支付之各懊項(xiàng)成本或費(fèi)用。捌但因購(gòu)置固定資稗產(chǎn)而依約預(yù)付之挨款項(xiàng)及備供營(yíng)業(yè)懊使用之未完工程癌營(yíng)造款，應(yīng)列入岸固定資產(chǎn)項(xiàng)下。拌Cost an皚d expen艾ses tha芭t are p稗

19、aid in 翱advance白. But c跋ontract愛(ài) paymen八ts on p辦roperty斑, plant暗 and eq耙uipment隘 purcha啊sed or 傲on cons跋tructio拌n-in-pr搬ogress 笆for con芭structi霸on to b俺e used 爸in oper哎ation s捌hould b啊e class愛(ài)ified u鞍nder 艾propert奧y, plan岸t and e巴quipmen癌t.疤1261拌預(yù)付貨款板prepaym案ent for藹 purcha把ses柏1268傲其他預(yù)付款項(xiàng)俺other p拔r

20、e骯payment靶s板128皚129按其他流動(dòng)資產(chǎn)白o(hù)ther c笆urrent 傲assets阿指不能歸屬於前壩述各款之流動(dòng)資捌產(chǎn)。礙Current耙 assets按 that c傲annot b巴e class疤ified u皚nder th氨e above岸 curren哀t asset昂 headin跋gs.暗1281澳進(jìn)項(xiàng)稅額辦prepaid吧 sales 巴tax瓣1282哎留抵稅額邦overpai拜d sales般 tax熬1283搬暫付款頒tempora挨r靶y payme八nts扒1284矮代付款斑payment班 on beh版alf of 跋others絆1285霸員工

21、借支阿advance挨s to em案ployees班1286艾存出保證金唉refunda隘ble dep頒osits半1287唉受限制存款爸restric壩ted dep靶osit拌1291靶遞延所得稅資產(chǎn)暗deferre斑d incom奧e tax a敗ssets(c巴urrent)辦1292岸遞延兌換損失唉deferre柏d forei哎gn exch把a(bǔ)nge l擺osses扳1293半業(yè)主(股東)往芭來(lái)岸owners扒 (stock矮holders敖) curr扳ent acc敖ount胺1294骯同業(yè)往來(lái)班Trades伴 curren白t accou按nt版1298阿其他流動(dòng)資產(chǎn)跋

22、其他隘other c襖urrent 背assets 捌 other矮13稗基金及長(zhǎng)期投資凹funds a熬nd long板-term i背nvestme翱nts稗指商業(yè)為特定用澳途而提撥之各類敗基金及因業(yè)務(wù)目埃的而為長(zhǎng)期性之胺投資。凹Assets 癌and愛(ài) long-t捌erm inv耙e懊stments襖 that a礙re desi捌gnated 柏for spe癌cific p柏urposes凹.斑131翱基金壩funds 班指為特定用途所捌提列之資產(chǎn)，如笆償債基金、改良霸及擴(kuò)充基金、意耙外損失準(zhǔn)備基金暗等。艾Assets 稗that ar俺e desig笆nated f拜or spe

23、c拜ific pu靶rposes,澳 for ex矮ample, 俺redempt扒ion fun按d, fund霸 for im白proveme瓣nt and 藹expansi岸on and 敖conting澳ency fu俺nd.襖1311柏償債基金拔redempt笆ion fun扮d (or s氨inking 霸fund)翱1312疤改良及擴(kuò)充基金骯fund fo瓣r impro皚vement 傲and exp阿ansion捌1313捌意外損失準(zhǔn)備基挨金氨conting盎ency fu罷nd敗1314爸退休基金安pension邦 fund板1318埃其他基金盎other f安unds耙1

24、32-134扒長(zhǎng)期投資敗long-te奧rm inve癌stments捌指長(zhǎng)期性之投資俺，如投資其他企拔業(yè)發(fā)行之股票、傲債券或投資不動(dòng)盎產(chǎn)等。皚Long-te矮rm 拌investm扳ents in骯cluding翱 般investi耙ng in s骯tock bo安nds and八 real e佰state.懊1321笆公平價(jià)值變動(dòng)列敗入損益之金融資罷產(chǎn)非流動(dòng)按financi案al asse阿ts at f笆air val懊ue thro奧ugh inc襖ome sta案tement 鞍 noncu昂rrent骯1322暗備供出售金融資吧產(chǎn)非流動(dòng)芭financi板al asse奧ts in

25、a扮vailabl艾e-for-s邦ale - n隘oncurre爸nt懊1323哎持有至到期日金笆融資產(chǎn)非流動(dòng)拌financi奧al asse襖t in he巴ld-to-m胺aturity翱 nonc凹urrent斑1325懊以成本衡量之金澳融資產(chǎn)百financi艾al asse背ts at c瓣ost - n澳oncurre俺nt胺1329按金融資產(chǎn)評(píng)價(jià)調(diào)拜整般Adjustm矮ents fo百r chang笆e in va皚lue of 疤investm疤ent爸1331挨採(cǎi)權(quán)益法之長(zhǎng)期唉股權(quán)投資辦long-te埃rm inve爸stments頒 at equ巴ity俺1341笆長(zhǎng)期不動(dòng)

26、產(chǎn)投資捌long-te俺rm拜 real e搬state i拌nvestme芭nts澳1345安人壽保險(xiǎn)現(xiàn)金解阿約價(jià)值傲cash su百rrender敗 value 礙of life挨 insura擺nce百1349奧其他長(zhǎng)期投資拔other l頒ong-ter暗m inves扮tments疤1415罷固定資產(chǎn)頒Fixed a罷ssets斑指為供營(yíng)業(yè)上使捌用，非以出售為八目的，且使用年背限在一年以上之捌有形資產(chǎn)，除土皚地外，應(yīng)於達(dá)到伴可供使用狀態(tài)時(shí)絆，以合理而有系奧統(tǒng)之方法，按期疤提列折舊，其累瓣計(jì)折舊應(yīng)列為固叭定資產(chǎn)之減項(xiàng)。拌Assets 愛(ài)which a哎re purc佰hased f埃o

27、r cont昂inued a般nd long耙-term u巴se in e伴arning 佰profit 扒in a bu奧siness.按 They a霸re writ俺ten off唉 agains骯t profi拌ts over跋 their 絆anticip熬ated li癌fe by c艾harging敖 deprec埃iation 罷expense隘s (with搬 except唉ion of 昂land). 芭Accumul般ated de礙preciat辦ion is 扒shown i靶n the f班ace of 襖the bal暗ance sh啊eet or 耙in th

28、e 昂notes.盎141哀土地哀land癌指營(yíng)業(yè)上使用之拌土地及具有永久皚性之土地改良。霸Land an辦d perpe白tual la昂nd impr愛(ài)ovement辦s for o搬peratin伴g use.傲1411皚土地敖land擺1417百土地重估增值敖land 佰revalua柏tion in般crement熬s襖1419捌累計(jì)減損-土地瓣accumul哀ated im把pairmen啊t盎 盎隘 吧land 壩142吧土地改良物愛(ài)land im氨proveme搬nts芭凡在自有土地上懊從事非永久性整佰理改良工程之成矮本皆屬之。鞍Enhance昂ments o白r impro阿

29、vements瓣 on the絆 self-o懊wned la邦nd that把 with l俺imited 奧useful 骯lives.跋1421擺土地改良物翱land im白proveme熬nts伴1427阿土地改良物重捌估增值敗land im俺proveme疤nts r辦evaluat捌ion inc拔rements拌1428案累計(jì)折舊土地挨改良物胺accumul岸ated de癌preciat俺ion l疤and imp版rovemen八ts拌142愛(ài)9稗累計(jì)減損-土地挨改良物胺accumul把a(bǔ)ted im襖pairmen靶t唉 熬 land 拌improve氨ments澳143氨

30、房屋及建築斑buildin笆gs吧指營(yíng)業(yè)上使用之辦自有房屋建築及礙其他附屬設(shè)備。伴Self-ow氨ned bui澳ldings 芭and the哎ir auxi奧liary e笆quipmen絆t avail矮able fo扒r use i隘n opera拜tion.骯1431笆房屋及建築唉buildin爸gs扒1437艾房屋及建築重般估增值辦buildin版gs rev皚aluatio罷n incre百ments鞍1438骯累計(jì)折舊房屋半及建築埃accumul拜ated de敖preciat哀ion b藹uilding絆s拜1439阿累計(jì)減損-房屋半及建築熬accumul按ated im拜p

31、airmen爸t藹 buil胺dings矮144半146背機(jī)(器)具及設(shè)翱備癌machine擺ry and 敖equipme襖nt班指自有之直接或壩間接提供生產(chǎn)之板機(jī)（器）具、運(yùn)叭輸設(shè)備、辦公設(shè)叭備及其各項(xiàng)設(shè)備案零配件。板Self-ow艾ned mac胺hinery 芭that ar百e used 頒directl辦y or in襖dir疤ectly i靶n produ暗ction, 奧transpo白rtation柏 equipm盎ent, of傲fice eq背uipment半 and ot凹her equ盎ipment.搬1441扮機(jī)(器)具扳machine佰ry 按1447澳機(jī)(器)具

32、重澳估增值笆machine捌ry re敖valuati柏on incr阿ements矮1448昂累計(jì)折舊機(jī)(把器)具絆accumul暗ated de扳preciat盎ion m稗achiner扒y懊1449埃累計(jì)減損機(jī)(拔器)具艾accumul懊ated 百i愛(ài)mpairme敗nt矮 mach笆inery氨151百租賃資產(chǎn)邦leased 稗assets癌指依資本租賃契靶約所承租之資產(chǎn)懊。班Assets 扮leased 安under c盎apital 壩lease c翱ontract敗s.礙1511奧租賃資產(chǎn)愛(ài)leased 拌assets笆1518把累計(jì)折舊租賃熬資產(chǎn)翱accumul八ated

33、de八preciat昂ion l氨eased a扮ssets哀1519敖累計(jì)減損租賃佰資產(chǎn)按accumul叭ated 扮impairm安ent岸 leas骯ed asse唉ts叭152拔租賃權(quán)益改良吧leaseho擺ld impr擺ovement凹s耙指在依營(yíng)業(yè)租賃氨契約承租之租賃背標(biāo)的物上之改良絆。愛(ài)Upgradi扮ng made搬 to lea白sed pro耙perty u暗nder op班erating敗 lease 靶contrac昂ts.俺1521爸租賃權(quán)益改良埃leaseho背ld impr哎ovement靶s哀1528搬累計(jì)折舊租賃傲權(quán)益改良唉accumul奧ated de巴p

34、reciat襖ion l昂easehol癌d impro敖vements斑1529骯累計(jì)減損租賃捌權(quán)益改良案accumul敗ated 愛(ài)impairm疤ent拔 leas佰ehold i柏mprovem愛(ài)ents叭156佰未完工程及預(yù)付胺購(gòu)置設(shè)備款拌constru藹ction i巴n progr敖ess and爸 prepay氨ments f靶or equi啊pment版指正在建造或裝把置而尚未完竣之扒工程及預(yù)付購(gòu)置扳供營(yíng)業(yè)使用之設(shè)白備款項(xiàng)等。疤Constru柏ction u骯nder pr奧ogress 爸or work靶ing in 艾process藹, and p吧repayme扳nts

35、 for澳 equipm襖ent pur白chased 隘fo拜r use i俺n opera扮tion.熬1561擺未完工程藹constru吧ction i凹n progr跋ess 鞍1562哎預(yù)付購(gòu)置設(shè)備款八prepaym叭ents fo半r equip頒ment捌1569拜累計(jì)減損未完巴工程癌accumul把a(bǔ)ted 案impairm八ent笆 胺 爸constru辦ction i按n progr版ess 柏158艾雜項(xiàng)固定資產(chǎn)挨miscell邦aneous 捌propert澳y, plan絆t, and 氨equipme巴nt拌指不能歸屬於前澳述各款之資產(chǎn)。拜Assets伴 that

36、c扮annot b敗e class盎ified u巴nder th叭e asset拜 headin敖gs abov暗e.埃1581暗雜項(xiàng)固定資產(chǎn)礙miscell稗aneous 艾propert啊y, plan壩t, and 拌equipme俺nt敗1587盎雜項(xiàng)固定資產(chǎn)阿重估增值疤miscell埃aneous 扒propert扮y, plan邦t, and 礙equipme奧nt re佰valuati斑on incr捌ements奧1588昂累計(jì)折舊雜項(xiàng)罷固定資產(chǎn)啊accumul霸ated de安preciat板ion 辦 misce絆llaneou阿s prope吧rty, pl骯ant,

37、an柏d equip盎ment骯1589拔累計(jì)減損雜項(xiàng)凹固定資產(chǎn)凹accumul耙ated 捌impairm奧ent柏 misc版ellaneo版us prop鞍erty, p盎lant, a澳nd equi昂pment澳16暗遞耗資產(chǎn)敗depleta敖ble ass板e(cuò)ts半指資產(chǎn)價(jià)值將隨巴開(kāi)採(cǎi)、砍伐或其搬他使用方法而耗柏竭之天然資源。敖Natural白 resour挨ces, th巴e value爸 of whi般ch will敗 be exh佰austed 矮by暗 mining扮, cutti案ng and 鞍other c拜onsumpt耙ion met白hods.艾161澳遞耗資產(chǎn)

38、俺depleta伴ble ass擺ets爸指資產(chǎn)價(jià)值將隨礙開(kāi)採(cǎi)、砍伐或其白他使用方法而吧耗竭之天然資源襖。愛(ài)Natural搬 resour拔ces, th爸e value奧 of whi柏ch will敗 be exh翱austed 佰by mini吧ng, cut辦ting an按d other案 consum凹ption m靶ethods.盎1611版天然資源拌natural叭 resour靶ces版1617百天然資源重估霸增值哀natural按 resour靶ces re啊valuati愛(ài)on incr安ements啊1618扒累計(jì)折耗天然般資源拌accumul胺ated de稗plet

39、ion班 natu皚ral res捌ources斑1619伴累計(jì)減損天然版資源芭accumul瓣ated 背impairm胺ent隘 natu瓣ral res昂ources佰17扮無(wú)形資產(chǎn)愛(ài)intangi巴ble ass班ets翱指無(wú)實(shí)體存在而壩具經(jīng)濟(jì)價(jià)值之資叭產(chǎn)。盎The ass俺ets lac敗ked phy爸sical皚 substa奧nce but百 qualif霸ied eco胺nomic v隘alue.版171暗商標(biāo)權(quán)笆tradema斑rks襖指依法取得或購(gòu)叭入之商標(biāo)權(quán)。拌Tradema愛(ài)rk righ熬t held 矮or purc唉hased l隘egally;瓣 valued

40、柏 at una絆mortize隘d costs班.搬1711瓣商標(biāo)權(quán)拌tradema鞍rks骯1717般商標(biāo)權(quán)重估增拌值哀tradema般rks疤revalu擺ation i拌ncremen艾ts吧1719笆累計(jì)減損商標(biāo)背權(quán)拜accumul傲ated 襖im扒pairmen翱t哀 跋跋 t敗rademar八ks瓣172背專利權(quán)澳patents吧指依法取得或購(gòu)氨入之專利權(quán)。傲The pat昂ent rig疤ht held頒 or pur隘chased 暗legally凹.拔1721把專利權(quán)霸patents笆1727襖專利權(quán)重估增鞍值矮patents胺revalu百ation i疤ncremen

41、半ts懊1729瓣累計(jì)減損專利艾權(quán)斑accumul傲ated 奧impairm稗en案t 疤 扒patents稗173佰特許權(quán)澳franchi氨se昂凡為營(yíng)業(yè)而取得盎之特許權(quán)屬之。邦Franchi霸se obta霸ined fo壩r opera佰tion.奧1731奧特許權(quán)啊franchi愛(ài)se拜1739擺累計(jì)減損特許巴權(quán)哎accumul佰ated 襖impairm柏en挨t 頒 芭franchi辦se辦174懊著作權(quán)拜copyrig捌h挨t愛(ài)指依法取得或購(gòu)懊入文學(xué)、藝術(shù)、斑學(xué)術(shù)、音樂(lè)、電捌影等創(chuàng)作或翻譯隘之出版、銷售、敗表演等權(quán)利。唉Copyrig把ht held頒 or pur礙chase

42、d 靶l(wèi)egally背 for th氨e publi柏shing a俺nd sale安 of ori氨ginal c版ompo愛(ài)sition 白o(hù)r tran熬slation把 of lit隘erature襖, art, 捌academi熬c artic安le, mus皚ic, mot半ion pic辦ture an芭d other阿 simila板r works疤, and t骯he righ啊t of pe奧rformin疤g art a扒nd musi壩c; valu邦ed at i俺ts unam靶ortized斑 costs.唉1741疤著作權(quán)壩copyrig鞍h伴t奧1749拜累計(jì)

43、減損著作絆權(quán)奧accumul按ated 皚impairm搬en扒t 案 澳copyrig隘h傲t把175背電腦軟體靶compute芭r softw案are cos頒t拜指對(duì)於購(gòu)買或開(kāi)鞍發(fā)以供出售、出盎租或以其他方盎式行銷之電腦軟把體。鞍Compute耙r softw拜are pur岸chased 芭or deve礙loped f埃or sale昂, rent 癌or othe骯r form 傲of mark板e(cuò)ting.絆1751傲電腦軟體擺compute拔r softw百are cos叭t艾1758骯累計(jì)攤銷-電腦把軟體拜Accumul拜ated am頒ortizat疤ion co扳mput

44、er 埃softw斑are cos澳t頒1759辦累計(jì)減損皚電腦軟體唉Accumul扒ated 熬impairm背en挨t 骯 唉compute班r softw稗are cos懊t白176班商譽(yù)背goodwil啊l斑指出價(jià)取得之商扮譽(yù)。疤Goodwil礙l acqui耙red as 斑a resul把t of a 埃purchas佰e.般1761暗商譽(yù)敗goodwil跋l巴1769隘累計(jì)減損商譽(yù)扮Accumul翱ated 般impairm昂en傲t 艾 八goodwil暗l爸178盎其他無(wú)形資產(chǎn)般other i凹ntangib唉le伴 as凹set拔s挨凡不屬上列各項(xiàng)巴之無(wú)形資產(chǎn)皆屬扳之。藹I

45、ntangi按ble ass澳ets tha捌t canno笆t be cl壩assifie礙d into 霸the int按angible胺 asset 板heading邦s above板.伴1781爸遞延退休金成本岸deferre搬d pensi疤on cost班s艾1782澳租賃權(quán)益改良哎leaseho靶l(wèi)d impr啊ovement奧s暗1788鞍其他無(wú)形資產(chǎn)敗其他叭other i柏ntangib班l(xiāng)e asse疤ts ot板her氨1789熬累計(jì)減損-其他佰Ac白cumulat爸ed 愛(ài)impairm頒en罷t 岸 柏other百18俺其他資產(chǎn)盎other a安ssets唉指不能歸屬

46、於前埃五項(xiàng)之資產(chǎn)，且班回收或變現(xiàn)期限岸在一年以上者，背以較長(zhǎng)者為準(zhǔn)。安Assets 拌that ca挨nnot be白 classi絆fied in搬t(yī)o the 扳 asset 靶heading稗s above邦 and wh般ich has搬 recove熬rable p板e(cuò)riod l耙onger t傲han one艾 year.笆181版遞延資產(chǎn)背deferre癌d asset辦s版指已發(fā)生之支出耙，其效益超過(guò)一爸年，應(yīng)由以後各芭期負(fù)擔(dān)者。哀Expendi扮tures i隘ncurred阿 that w頒ill ben拌efit ov扳er one 跋year or斑 one op把e

47、rating懊 cycle 爸and sho啊uld be 胺amortiz板e(cuò)d over埃 the fu癌ture pe扳riods.拌1811盎債券發(fā)行成本案deferre笆d bond 佰issuanc疤e costs拜1812艾長(zhǎng)期預(yù)付租金絆long-te唉rm prep伴aid ren佰t半1813擺長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)邦long-te扒rm prep俺aid in半surance辦1814按遞延所得稅資產(chǎn)哀deferre八d incom矮e tax a扳ssets 骯 noncur伴rent骯1815半預(yù)付退休金埃prepaid耙 pensio襖n cost伴1818皚其他遞延資產(chǎn)哀o

48、ther d稗eferred熬 assets艾182案閒置資產(chǎn)白idle as搬sets疤指目前未供營(yíng)業(yè)皚上使用之資產(chǎn)。霸Assets 般not und芭er oper捌ating u把se curr皚ently.靶1821傲閒置資產(chǎn)胺idle as版sets俺184癌長(zhǎng)期應(yīng)收票據(jù)及熬款項(xiàng)阿long-te挨rm note澳s , acc氨ounts a奧nd ov哀erdue r稗eceivab邦les哎指收款期間在一挨年以上之應(yīng)收票矮據(jù)、帳款及催收扮帳款。罷Long-te傲rm note耙s, acco唉unts re笆ceivabl佰e and o敗verdue 搬charges暗 tha

49、t d拌ue beyo爸nd one 凹year or礙 one op礙erating拔 cycle.班1841安長(zhǎng)期應(yīng)收票據(jù)白long-te霸rm note礙s癌1842靶長(zhǎng)期應(yīng)收帳款頒long-te瓣rm霸 accoun柏ts 稗1843爸催收帳款鞍overdue澳 receiv擺ables扒1847拌長(zhǎng)期應(yīng)收票據(jù)及凹款項(xiàng)與催收帳款阿關(guān)係人愛(ài)long-te絆rm note熬s, acco鞍unts an哎d overd懊ue rece扒ivables岸 relat傲ed part奧ies矮1848佰其他長(zhǎng)期應(yīng)收款版項(xiàng)拔other l敖ong-ter耙m recei扳vables捌1849矮

50、備抵呆帳-長(zhǎng)期安應(yīng)收票據(jù)及款項(xiàng)壩與催收帳款挨allowan八ce for 骯uncolle皚ctible 跋account矮s l扳ong-ter傲m notes叭, accou芭nts and絆 overdu半e recei敖vables愛(ài)185百出租資產(chǎn)胺assets 辦leased 愛(ài)to othe敖rs敗指非以投資或出敖租為業(yè)之商業(yè)供拔作出租之自有資半產(chǎn)。骯Self-ow艾ned ass埃ets hel班d 敖for ren壩t by a 半busines埃s which案 is not捌 in the唉 invest啊ment or芭 leasin巴g busin艾ess.按1851

51、頒出租資產(chǎn)班assets 百leased 哀to othe翱rs叭1859背累積折舊出租霸資產(chǎn)隘accumul稗ated de百preciat氨ion a鞍ssets l叭eased t靶o other襖186癌存出保證金斑refunda把ble dep佰osit半指存出供作保證岸用之現(xiàn)金或其他邦資產(chǎn)。奧Cash or矮 other 扳assets 敗deposit拔ed for 埃guarant哀ee purp佰ose.笆1861跋存出保證金頒refunda昂ble dep埃osit板188奧雜項(xiàng)資產(chǎn)案miscell扮aneous 疤assets瓣指不能歸屬於前藹述各款之其他資霸產(chǎn)。藹Oth

52、er岸 assets拔 that c阿annot b鞍e class瓣ified u拌nder th捌e other傲 asset 搬heading爸s above頒.艾1881伴受限制存款扳restric擺ted dep絆osit頒1888艾雜項(xiàng)資產(chǎn)其他隘miscell隘aneous 斑assets哎 - othe罷r昂2疤負(fù)債笆liabili艾ties襖指商業(yè)由於過(guò)去版之交易或其他事啊項(xiàng)，所產(chǎn)生之經(jīng)艾濟(jì)義務(wù)，能以貨昂幣衡量，並將以熬提供勞務(wù)或支付昂經(jīng)濟(jì)資源之方式般償付者。矮An obli絆gation 半of an e鞍ntity a柏ri凹sing fr熬om past翱 transa昂

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54、哀e liqui盎dated w班ith cur半rent as稗sets or擺 other 耙current奧 liabil藹ities w翱ithin a愛(ài) year.版211班短期借款俺short-t搬erm deb搬t(yī)耙指向金融機(jī)構(gòu)或澳他人借入及透支扒之款項(xiàng)，其償還搬期限在一年以內(nèi)跋者。奧Loan or版 overdr岸aft bor版rowed f把rom fin襖ancial 拜institu拔tions o霸r other敗 person拌al cred絆itors, 胺due wit昂hin one啊 year o跋r one o氨peratin按g cycle邦.哀2111

55、爸銀行透支鞍bank ov壩erdraft阿2112凹銀行借款板bank lo白an巴2114昂短期借款業(yè)主按short-t搬erm deb般towner版s昂2115氨短期借款員工岸short-t板e(cuò)rm deb皚t empl扳oyees跋2117挨短期借款關(guān)係案人隘short-t斑erm deb挨trelat藹ed part暗ies奧2118哎短期借款其他瓣short-t骯e敖rm debt氨 other熬212半應(yīng)付短期票券矮short-t扮erm not隘es and 挨bills p凹ayable唉指為自貨幣市場(chǎng)哀獲取資金，而委百託金融機(jī)構(gòu)發(fā)行絆之短期票券。般Short-t爸erm

56、not啊e issue啊d by fi笆nancial巴 instit澳utions 按on beha襖lf of t瓣he 伴busines扳s, for 翱obtaini般ng capi傲tal fro跋m monet巴ary mar扳ket.敖2121辦應(yīng)付商業(yè)本票隘commerc扮ial pap八er paya笆ble熬2122捌銀行承兌匯票翱bank ac白ceptanc挨e哀2128跋其他應(yīng)付短期票哎券稗other s頒hort-te邦rm note埃s and b八ills pa把yable頒2129壩應(yīng)付短期票券折敗價(jià)熬discoun八t on sh安ort-ter暗m not

57、es骯 and bi凹lls pay爸able凹213吧應(yīng)付票據(jù)挨notes p案ayable疤指商業(yè)應(yīng)付之各敖種票據(jù)。哀Various唉 notes 胺to be p安aid by 挨the bus八iness.扒2131昂應(yīng)付票據(jù)俺not跋es paya把ble案2137哎應(yīng)付票據(jù)關(guān)係按人昂notes p唉ayable 疤 relat把ed part八ies爸2138隘其他應(yīng)付票據(jù)絆other n耙otes pa俺yable奧214啊應(yīng)付帳款盎account傲s payab擺le稗指商業(yè)應(yīng)付之各板種帳款。稗Various巴 accoun搬t(yī)s to b澳e paid 捌by the 愛(ài)bu

58、sines巴s.笆2141稗應(yīng)付帳款白account阿s payab鞍l(fā)e罷2147隘應(yīng)付帳款關(guān)係岸人哀account艾s payab般le re按lated p背arties哎215邦其他金融負(fù)債傲other f案inancia熬l liabi白lities邦指於一年內(nèi)具有唉按潛在不利於己敖之條件與另一方唉交換金融資產(chǎn)或板金融負(fù)債之合約暗義務(wù)。愛(ài)A contr哎actual 藹obligat罷ion to 搬exchang敗e 艾financi癌al asse扒ts or f拔inancia擺l liabi白lities 唉with an昂other e拔ntity u礙nder co愛(ài)nd

59、ition邦s that 絆are pot疤entiall愛(ài)y unfav捌orable 胺to the 百en疤tity wi吧thin a 佰year.襖2151絆公平價(jià)值變動(dòng)列斑入損益之金融負(fù)藹債昂financi頒al liab半ilities埃 at fai藹r value傲 throug芭h incom伴e state案ment 凹2152胺避險(xiǎn)之衍生性金澳融負(fù)債敗derivat氨ive fin氨ancial 柏liabili盎ty for 耙hedging拜 白2153皚以成本衡量之金哀融負(fù)債哎financi伴al liab敗ilities稗 at cos拌t壩2159藹金融負(fù)債評(píng)

60、價(jià)調(diào)靶整艾Adjustm凹ents fo版r ch暗ange in壩 value 氨of fina盎ncial l埃iabilit半ies霸216哎應(yīng)付所得稅絆income 把tax pay熬able哎應(yīng)付未付之營(yíng)利案事業(yè)所得稅。疤Income 安tax pay阿able of半 the bu翱siness 拌which h岸as not 版yet bee翱n paid.耙2161熬應(yīng)付所得稅拜income 版tax pay癌able安217捌應(yīng)付費(fèi)用啊accrued半 expens般es耙凡已發(fā)生而尚未稗支付之各項(xiàng)應(yīng)付愛(ài)費(fèi)用，包括應(yīng)付笆薪工耙耙租金盎艾利息唉頒營(yíng)業(yè)稅搬唉應(yīng)付其他稅捐及背其他應(yīng)