Disposal costs

應付股利

Dividend payable

應收股利

Dividend receivable

應付職工薪酬

Employee benefits payables

股權投資

Equity investment

權益法

Equity method

預計負債

Estimated liabilities/Provision

預計使用壽命

Estimated useful life

費用

Expenses

公允價值

Fair value

融資租賃

Finance lease

金融資產

Financial assets

交易性金融資產

Financial assets held for trading

財務費用

Financial expenses

金融工具

Financial instruments

金融負債

Financial liabilities

財務報告

Financial reporting

籌資活動

Financing activities

產成品

Finished products/goods

固定資產

Fixed assets

固定資產清理

Fixed assets pending for disposal

境外經營

Foreign operations

特許權

Franchise right

記賬本位幣

Functional currency

公允價值變動收益 / （損失）

Gains/Losses on changes in fair value

管理費用

General and administrative expenses

持續經營

Going concern

商譽

Goodwill

政府補助

Government grants

毛利率

Gross profit ratio

擔保

Guarantee

持有至到期投資

Held-to-maturity investment

歷史成本

Historical cost

可辨認性

Identifiable

減值損失

Impairment loss

減值準備

Impairment losses

利潤表

Income statement

所得稅

Income tax

間接法

Indirect method

保險費

Insurance expense

無形資產

Intangible assets

應付利息

Interest payable

利率

Interest rate

應收利息

Interest receivable

集團內部銷售

Inter-group sales

中期財務報表

Interim financial statements

存貨

Inventories

投資活動

Investing activities

投資成本

Investment cost

投資收益

Investment income

投資性房地產

Investment property

合營企業

Joint-venture

勞務成本

Labour costs

土地使用權

Land use right

租賃

Lease

承租人

Lessee

出租人

Lessor

負債

Liability/Liabilities

貸款

Loan

長期股權投資

Long-term equity investment

長期借款

Long-term loans

長期應付款

Long-term payable

長期應收款

Long-term receivables

少數股東權益

Minority interests

凈利潤

Net profits

非調整事項

Non-adjusting events

非流動性負債

Non-current liabilities

營業外支出

Non-operating expenses

營業外收入

Non-operating income

經營活動

Operating activities

經營租賃

Operating lease

營業利潤

Operating profit

其他資本公積

Other capital reserve

其他綜合收益

Other comprehensive income

其他業務收入

Other operating income

其他應付款

Other payables

其他應收款

Other receivables

所有者權益

Owner’s equity

所有權

Ownership

實收資本

Paid-in capital

專利權

Patent

資產負債表日后事項

Post balance sheet events

溢價

Premium

預付款

Prepayment

現值

Present value

以前年度損益事項

Prior year profit/loss adjustment

商品

Product

利潤

Profit

利潤分配

Profit appropriation

存貨跌價準備