FINANCIAL REPORT--NOTES GLOSSARY 财务报告批注中的名词汇总翻译

Relief from royalty method: assumes that if a business did not own the identifiablebrandname 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 expenses
Total expenses
(b) Profit before income tax expense includes the following net expenses and gains:
Expenses
Depreciation/amortisation:
Property
Plant and equipment
Leasehold improvements租赁资产
Amortisation:
Other intangibles
Total depreciation and amortisation
Rental expenses relating to operating leases:
Minimum lease payments 9,045 9,388
Contingent rentals 167 200
Total rental expenses relating to operating leases
Other charges (credits) against assets:
Bad and doubtful debts – trade debtors：坏账/可疑负债
Provision for stock obsolescence
Total other charges (credits) against assets
4. Revenue
Revenue 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 revenue
5. Other income
Net 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 expense
Current tax
Deferred tax
(Over)/under provision in prior years
7. Dividends
Ordinary
Dividends not recognised at year end
Franked 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 personnel
Key management personnel compensation
Short-term employee benefits
Post-employment benefits
Long-term benefits
Share-based payments
10. Current assets – cash
Cash on hand 库存现金
Cash at bank and on deposit (at call)银行存款
11. Current assets – receivables
Trade receivables应收账款
Provision for impairment减值准备
Other receivables/prepayments
Credit 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 – inventories
Raw 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 instruments
Current assets
Forward foreign exchange contracts – cash flow hedges
Foreign currency options – cash flow hedges
Current liabilities
Interest rate contracts – cash flow hedges
Forward foreign exchange contracts – cash flow hedges
Foreign currency options – cash flow hedges
Non-current liabilities
Interest rate contracts – cash flow hedges
14. Non-current assets – other financial assets
Shares in associate
15. 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 cost
Accumulated amortisation
Total property
Plant and equipment:
At cost
Accumulated depreciation
Total 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 security
16. 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 assets
The balance comprises temporary differences attributable to: Amounts recognised in profit or loss
Trade 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 accruals
Deferred gain：递延收益
Licence fees：
Amounts recognised directly in equity
Transaction 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 differences
Deferred 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 Group’s 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 – borrowings
Secured liabilities
Bank loans：银行贷款
Hire purchase liabilities：分期付款（的负债）
Total secured non-current liabilities
Assets pledged as security作担保的资产
First mortgage
Freehold 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 purchase
Plant 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 security
The 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 security
Total assets pledged as securit
22. Non-current liabilities – provisions
Employee entitlements员工福利
23. Non-current liabilities – deferred tax liabilities
The balance comprises temporary differences attributable to: Amounts recognised in profit or loss
Prepayments：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 months
Deferred tax liabilities to be settled after more than 12 month
Opening balance期初结余
Closing balance期末结余
24. Share capital
Issued and paid up capital:
Ordinary shares – fully paid/ not full paid
(Ordinary shares：普通股entitle the holder to participate in dividends of theCompany in proportion to the number of andamounts paid on the shares held. On a show of hands, every holder of ordinary shares present at a meeting in personor by proxy, is entitled to one vote, and upon a polleach 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 optionsissued and exercised during the financial year and options outstanding at the end of the financial yearare set out in the Directors’ Report.）
25. Reserves and retained profits
(a)Reserves
Hedging 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 profits
Balance DD/MM
Profit 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 hedges
The hedging reserve is used to record gains or losses on a hedginginstrument in a cash flow hedge that are recognised in other comprehensive income as described in Note 1(o). Amounts arerecognised in profit and loss when the associated hedged transaction affects profit and loss.
(ii) Share-based payments reserve
The share-based payments reserve is used to recognise the fair value of options issued at grant date but not exercised.
(iii) Foreign currency translation reserve
Exchange 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 commitments for expenditure
(a)Capital commitments
(b)Lease commitments
Operating lease
(c)Hire purchase commitments
27. Contingent liabilities
There are a number of claims pending against the Group including claims relating to product and general liability. The Directors consider these claims to be minor which will not materially affect the results of the Group.The obligations of a controlled entity under an operating lease agreement are partly secured by a bank guarantee. 28. Segment report分部报告
Segment revenues
(Segment revenues are allocated based on the location in which the revenue originated.)
Segment assets
（Segment assets are allocated based on where the asset is located. Non-current segment assets exclude deferred tax assets.）Inter-segment transfers
（Segment revenues, expenses and results include transfers between segments. Such transfers are priced on an ‘arms-length’ basis and are eliminated on consolidation.）
29. Earnings per share
Basic earnings per share基本每股赢利Diluted earnings per share摊薄每股盈利。