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1、Relieffromroyaltymethod:assumesthatifabusinessdidnotowntheidentifiablebrandnameunderconsiderationitwouldhavetopayaroyaltytotheownersofthebrandnameforitsuse.Thecalculationispreparedonadiscountedcashflowanalysisofthefutureroyaltystreamwhichisbasedonfinancialbudgetscover
2、ingaoneyearperiod.Royalty：特許權(quán)使用費(fèi)交納的稅金借：其他應(yīng)收款-代扣代交稅款貸：銀行存款支付的技術(shù)使用費(fèi)（需扣下代交的稅款）借：預(yù)付帳款貸：銀行存款收到技術(shù)使用費(fèi)發(fā)票后借：管理費(fèi)用貸：預(yù)付帳款其他應(yīng)收款-代扣代交稅款Written-off：核銷(xiāo)/已報(bào)廢的/注銷(xiāo)Provision：計(jì)提ProvisionforInventoryimpairment存貨跌價(jià)準(zhǔn)備；備貨貶價(jià)籌辦provisionforassetimpairment資產(chǎn)減值準(zhǔn)備Provisionforimpairmentofinventories存
3、貨跌價(jià)準(zhǔn)備provisionforfixedassetimpairment固定資產(chǎn)減值準(zhǔn)備；固定資產(chǎn)減值籌辦provisionforfixedpropertyimpairment固定資產(chǎn)減值準(zhǔn)備impairmentof：使用壽命有限的無(wú)形資產(chǎn)的減損ImpairmentLossofAssets資產(chǎn)減值損失ImpairmentProvisionofBadDebts壞賬準(zhǔn)備impairmentofvalue價(jià)值減損impairmentofthekidney傷腎impairmentofvisualacuity視力減退percentimpa
4、irmentofhearing聽(tīng)覺(jué)損害率impairmentofhearing聽(tīng)力損傷ImpairmentofAsset所謂資產(chǎn)減值；財(cái)產(chǎn)減值準(zhǔn)備impairmentofbenefit利益損害3.Operatingprofit營(yíng)業(yè)費(fèi)用(a)ExpensesMaterialsandconsumablesused：消耗原材料Employeecosts：應(yīng)付職工薪酬Rentalexpensesrelatingtooperatingleases：租金Amortisationofotherintangibles：其他無(wú)形資產(chǎn)攤銷(xiāo)Deprec
5、iation/otheramortisation：折舊/其他攤銷(xiāo)Impairmentofgoodwill：商譽(yù)減損Advertisingandpromotional：廣告費(fèi)Repairsandmaintenance：修理費(fèi)Cartageandfreight：運(yùn)輸費(fèi)Restructurecosts：調(diào)整費(fèi)用Timevalueinoptionhedgingcontracts：時(shí)間價(jià)值（期權(quán)/對(duì)沖合約）OtherexpensesTotalexpenses(b)Profitbeforeincometaxexpenseincludesthe
6、followingnetexpensesandgains:ExpensesDepreciation/amortisation:PropertyPlantandequipmentLeaseholdimprovements租賃資產(chǎn)Amortisation:OtherintangiblesTotaldepreciationandamortisationRentalexpensesrelatingtooperatingleases:Minimumleasepayments9,0459,388Contingentrentals167200T
7、otalrentalexpensesrelatingtooperatingleasesOthercharges(credits)againstassets:Badanddoubtfuldebts–tradedebtors：壞賬/可疑負(fù)債ProvisionforstockobsolescenceTotalothercharges(credits)againstassets4.RevenueRevenuefromoperatingactivities:營(yíng)業(yè)收入Salesrevenue：銷(xiāo)售收入Otherrevenue:Interest
8、received/receivable：利息收入Royalties：特許權(quán)使用費(fèi)Totalrevenue5.OtherincomeNetgainondisposalofproperty,plantandequipment：固定資產(chǎn)清理Wastere
