FINANCIALREPORT--NOTESGLOSSARY财务报告批注中的名词汇总翻译.docx

Relief from royalty method: assumes that if a business did not own the identifiable brandname under consideration it would have to pay a royalty to the owners of the brandname for its use. The calculation is prepared on a discounted cash flow analysis of the future royalty stream which is based on financial budgets covering a one year period. Royalty：特许权使用费交纳的税金借：其他应收款-代扣代交税款 贷：银行存款支付的技术使用费（需扣下代交的税款）借：预付帐款 贷：银行存款收到技术使用费发票后借：管理费用 贷：预付帐款 其他应收款-代扣代交税款Written-off：核销/已报废的/注销Provision：计提Provision for Inventory impairment存货跌价准备；备货贬价筹办provision for asset impairment资产减值准备Provision for impairment of inventories存货跌价准备provision for fixed asset impairment固定资产减值准备；固定资产减值筹办provision for fixed property impairment固定资产减值准备impairment of： 使用寿命有限的无形资产的减损Impairment Loss of Assets资产减值损失Impairment Provision of Bad Debts坏账准备impairment of value价值减损impairment of the kidney伤肾impairment of visual acuity视力减退percent impairment of hearing听觉损害率impairment of hearing听力损伤Impairment of Asset所谓资产减值；财产减值准备impairment of benefit利益损害3. Operating profit 营业费用(a) Expenses Materials and consumables used：消耗原材料Employee costs：应付职工薪酬Rental expenses relating to operating leases：租金Amortisation of other intangibles：其他无形资产摊销Depreciation/other amortisation：折旧/其他摊销Impairment of goodwill：商誉减损Advertising and promotional：广告费Repairs and maintenance：修理费Cartage and freight：运输费Restructure costs ：调整费用Time value in option hedging contracts：时间价值（期权/对冲合约）Other expensesTotal expenses(b) Profit before income tax expense includes the following net expenses and gains:ExpensesDepreciation/amortisation:PropertyPlant and equipmentLeasehold improvements 租赁资产Amortisation:Other intangiblesTotal depreciation and amortisation Rental expenses relating to operating leases:Minimum lease payments 9,045 9,388Contingent rentals 167 200Total rental expenses relating to operating leasesOther charges (credits) against assets:Bad and doubtful debts trade debtors：坏账/可疑负债Provision for stock obsolescenceTotal other charges (credits) against assets4. RevenueRevenue from operating activities: 营业收入Sales revenue：销售收入Other revenue:Interest received/receivable：利息收入Royalties：特许权使用费Total revenue5. Other incomeNet gain on disposal of property, plant and equipment：固定资产清理Waste recoveries：废品销售Commissions：佣金/手续费Sundry：杂项6. Income tax(a) Income tax expenseCurrent taxDeferred tax(Over)/under provision in prior years7. DividendsOrdinaryDividends not recognised at year endFranked dividends免税红利8. Auditors remuneration（During the year the following fees were paid or payable for services provided by the auditor of the parent entity）9. Key management personnelKey management personnel compensationShort-term employee benefitsPost-employment benefitsLong-term benefitsShare-based payments10. Current assets cashCash on hand 库存现金Cash at bank and on deposit (at call) 银行存款11. Current assets receivablesTrade receivables 应收账款Provision for impairment 减值准备Other receivables/prepaymentsCredit risk（The credit risk relating to trade and other receivables of the Group which have been recognised on the balance sheet is the carrying amount, net of any provision for impairment）12. Current assets inventoriesRaw materials 原材料Work in progress 未完工产品Finished goods完工产品Stock in transit 在途物资Provision for inventory obsolescence 计提存货损毁13. Derivative financial instrumentsCurrent assets Forward foreign exchange contracts cash flow hedges Foreign currency options cash flow hedgesCurrent liabilities Interest rate contracts cash flow hedges Forward foreign exchange contracts cash flow hedges Foreign currency options cash flow hedgesNon-current liabilities Interest rate contracts cash flow hedges14. Non-current assets other financial assetsShares in associate15. Non-current assets property, plant and equipment Freehold land and buildings:自有土地与建筑At cost：按成本记Accumulated depreciation：累计折旧Leasehold improvements: 租赁并改良的At costAccumulated amortisation Total propertyPlant and equipment:At costAccumulated depreciationTotal plant and equipment Total property, plant and equipment(a) Reconciliations 调节（Reconciliations of the carrying amounts of each class of property, plant and equipment at the beginning and end of the financial year are set out below:）(b) Non-current assets pledged as security16. Non-current assets intangibles 非流动无形资产Goodwill：商誉Other intangibles：其他无形资产Accumulated amortisation：累计摊销Brandnames：品牌Estimated growth rates: 估计增长率Post-tax discount rate： 税后折现率Pre-tax discount rate equivalent：税前折现率相当Provision for bad debts： 计提坏账准备17. Non-current assets deferred tax assetsThe balance comprises temporary differences attributable to:Amounts recognised in profit or lossTrade receivables impairment： Employee benefits：员工福利 Depreciation/amortisation：折旧/摊销Inventory obsolescence：存货损失Claims and returns：Other provisions and accrualsDeferred gain：递延收益Licence fees：Amounts recognised directly in equityTransaction costs arising on share issues： 股票交易成本的上升？Cash flow hedges：现金套期保值Total temporary differencesDeferred tax assets to be recovered within 12 months：一年内可回收的递延税资产Deferred tax assets to be recovered after more than 12 months：一年内不可回收的递延税资产18. Current liabilities payables流动负债-应付账款Trade creditors：应付账款Other creditors：其他应付款19. Current liabilities borrowings流动负债-借款Bank overdraft ：银行透支Bank loans：银行贷款Hire purchase：租赁Secured liabilities 担保负债Bank overdraft：银行透支Hire purchase：租赁20. Current liabilities provisions 流动负债-计提Employee entitlements：员工福利 （Amounts reflect employees entitlement to take accrued annual leave and long service leave during the next 12 months.）Employee incentives：员工激励 （Amounts reflect incentive payments to employees on the basis that certain criteria are fulfilled during the current financial year.）Restructure costs：重组成本 （Estimate of unpaid costs at 30 June 2011 in relation to the restructuring of the Groups Corporate Office.）Claims and returns：索赔和退货 （Provision is made for the estimated product related claims and returns by customers of the Consumer Products Division.）Other：其他 （Miscellaneous obligations for which there is a probability of an outflow of resources.）21. Non-current liabilities borrowingsSecured liabilitiesBank loans： 银行贷款Hire purchase liabilities：分期付款（的负债）Total secured non-current liabilitiesAssets pledged as security作担保的资产First mortgageFreehold land and buildings：自有土地和建筑物Fixed charg：浮动Property, plant and equipment ：厂房和设备Intangibles：无形资产Other financial assets：其他金融资产Hire purchasePlant and equipment under hire purchase：租赁的厂房和设备Floating charg：浮动Deferred tax assets：递延税资产Total non-current assets pledged as securityThe following current assets are also pledged as security:Fixed charge：浮动Receivables：应收账款/票据Floating charge Cash现金Inventories存货Receivables应收账款/票据Derivative financial instruments：金融衍生品Total current assets pledged as securityTotal assets pledged as securit22. Non-current liabilities provisionsEmployee entitlements 员工福利23. Non-current liabilities deferred tax liabilitiesThe balance comprises temporary differences attributable to:Amounts recognised in profit or lossPrepayments：预付账款Inventories：存货Brandnames：品牌Depreciation：折旧Unrealized foreign exchange gains:为实现的外汇收益Interest：利息Deferred tax liabilities to be settled within 12 monthsDeferred tax liabilities to be settled after more than 12 monthOpening balance 期初结余Closing balance 期末结余24. Share capitalIssued and paid up capital:Ordinary shares fully paid/ not full paid(Ordinary shares：普通股 entitle the holder to participate in dividends of the Company in proportion to the number of and amounts paid on the shares held. On a show of hands, every holder of ordinary shares present at a meeting in person or by proxy, is entitled to one vote, and upon a poll each share is entitled to one vote.)Dividend Reinvestment Plan：股利再投资计划Options：期权（Information relating to the *s Limited Employee Share/Option Purchase Plan, including details of options issued and exercised during the financial year and options outstanding at the end of the financial year are set out in the Directors Report.）25. Reserves and retained profits(a)ReservesHedging reserve cash flow hedges：避险储备Share-based payments reserve：股份支付储备Foreign currency translation reserve：汇兑储备 (b) Retained profitsBalance DD/MMProfit after tax ：税后利润Dividends paid ：股利支付Transfer from reserves：储备的转移Reserves and retained profits (continued)(c) Nature and purpose of reserves(i) Hedging reserve cash flow hedgesThe hedging reserve is used to record gains or losses on a hedging instrument in a cash flow hedge that are recognised in other comprehensive income as described in Note 1(o). Amounts are recognised in profit and loss when the associated hedged transaction affects profit and loss.(ii) Share-based payments reserveThe share-based payments reserve is used to recognise the fair value of options issued at grant date but not exercised.(iii) Foreign currency translation reserveExchange differences arising on translation of foreign controlled entities are taken to the foreign currency translation reserve. The reserve is recognised in profit and loss when the net investment is disposed of.26 Contractual commitmen