1 [Amount] recoverable 可回收(金額)
2 ‘Corridor’ 「緩衝區」
3 ‘Cost of sales’ method 「銷貨成本」法
4 Acceptable under IFRSs 國際財務報導準則可接受
5 Accountability of management 管理階層之課責性
6 Accounting 會計
7 Accounting and Reporting by Retirement
Benefit Plans
退休福利計畫之會計與報導
8 Accounting estimate 會計估計
9 Accounting for Government Grants and
Disclosure of Government Assistance
政府補助之會計及政府輔助之揭露
10 accounting for inventories 存貨會計
11 Accounting for Investments in Associates 投資關聯企業之會計
12 Accounting income 會計收益
13 Accounting model 會計模式
14 Accounting period 會計期間
15 Accounting Policies, Changes in
Accounting Estimates and Errors
會計政策、會計估計變動及錯誤
16 Accounting policy 會計政策
17 Accounting principle 會計原則
18 Accounting profit 會計利潤
19 Accounting record 會計紀錄
20 Accounting treatment 會計處理
21 Accounts receivable 應收帳款
22 Accrual basis 應計基礎
23 Accrual basis of accounting 應計基礎會計
24 Accrued liabilities 應計負債
25 Accumulated (amortisation, interest, profit
or loss)
累計(攤銷、利息、損益)
26 Accumulated profit or loss 累計損益
27 Accumulating compensated absences 累積帶薪假
28 Achieve comparability 達成可比性/達成…可比性
29 acquired entity (被)收購(之)個體
30 acquired goodwill 收購(之)商譽
31 acquired in a business combination 企業合併所取得
32 Acquiree 被收購者
33 Acquirer 收購者
34 Acquisition 收購/ 取得
35 acquisition date 收購日/取得日
36 Active market 活絡市場
37 active use 積極使用
38 actively marketed 積極行銷
39 Actuarial assumptions 精算假設
40 Actuarial gains and losses 精算損益
41 Actuarial present value of promised
retirement benefits
已承諾退休福利之精算現值
42 Actuarial valuation 精算評價
43 Actuarial valuation method 精算評價方法
44 Additional comparative information 額外比較資訊
45 Additional consideration 額外對價
46 additional disclosure 額外揭露
47 Adjustments for consolidation procedures 合併程序之調整
48 Adjusted weighted-average shares 調整後加權平均股數
50 adjustment 調整
51 Administrative expenses 管理費用
52 Admission fees 入場費
53 Advance 預付款/墊款/預收款
54 adverse economic consequences 不利之經濟後果
55 adverse event 不利事件
56 After-tax amount 稅後金額
57 Agency 代理機構/機構
58 Aggregate 彙總/ 彙總數
59 Aggregation 彙總/集合
60 Agreement date 協議日
61 Agricultural activity 農業活動
62 Agricultural produce 農產品
63 Agriculture 農業
64 Allocation 分攤
65 Allowance 備抵
66 allowance account 備抵帳戶
67 Allowed alternative treatment 允許之替代處理
68 American share option 美式股票選擇權
69 Amortisation 攤銷
70 Amortisation method 攤銷方法
71 Amortisation period 攤銷期間
72 Amortised cost 攤銷後成本
73 Amortised cost of a financial asset or
financial liability
金融資產或金融負債之攤銷後成本
74 amount of inventories 存貨金額
75 amount payable 應付金額/ 給付金額
76 Amount per share 每股金額
78 Analysis 分析
79 Annual leave 年休假
80 Annual periods 年度期間
81 annuitant 年金受益人
82 annuitisation 每年定期給付
83 annuity 年金
84 Antidilution 反稀釋
85 Antidilutive 反稀釋
86 Appendix 附錄
87 Application of Requirements 規定之應用
88 application supplement 應用補充
89 appraisal 估價
90 Arm’s length transaction 公平交易
91 Asking price 賣方報價/ 賣價
92 Assess 評估/評量
93 Asset 資產
94 asset exchange transactions 資產交換交易
95 Assets acquired 取得之資產
96 Assets held by a long-term employee
benefit fund
長期員工福利基金持有之資產
97 assets retired from active use 不再積極使用之資產
98 Associate 關聯企業
99 Audit report 查核報告
100 Authorise [financial statements for issue] 通過(發布財務報表)
101 Available-for-sale financial assets 備供出售金融資產
102 Balance sheet 資產負債表
104 Balance sheet liability method 資產負債表負債法
105 Bank 銀行
106 Bank overdraft 銀行透支
107 Bankruptcy 破產
108 bargain purchase 廉價購買
109 Basic earnings per share 基本每股盈餘
110 basis adjustment 認列基礎調整
111 Basis for Conclusions 結論基礎
112 basis point 基點
113 Benchmark treatment 標竿處理
114 beneficial contracts 有利合約
115 Benefit 效益/ 利益/ 福利
116 Benefit obligation 福利義務
117 Benefit to users 對使用者之效益
118 Best estimate 最佳估計
119 Bias 偏差
120 Bid bonds 投標保證
121 Bid price 買方報價/ 買價
122 bid-ask spread 買賣價差
123 Binding sale agreement 具約束力之銷售協議
124 binomial 二項式
125 Biological asset 生物資產
126 Biological transformation 生物轉化
127 Black-Scholes-Merton formula Black-Scholes-Merton公式
128 Board of directors 董事會
129 Bonus issue 分紅配股
130 Bonus plan 分紅計畫
131 book of contracts 合約組合
132 Book value 帳面價值
133 Borrowing costs 借款成本
134 Bottom-up test 由下而上測試法
135 business 業務/商業/經營
136 Business combination 企業合併
137 business combination involving entities or
businesses under common control
涉及共同控制下個體或業務之企業合併
138 Business Combinations 企業合併
139 Business Combinations – “Date of
Exchange” and Fair Value of Equity
Instruments
企業合併：「交換日」與權益工具之公允
價值
140 Business Combinations – Classification
either as Acquisitions or Unitings of
Interests
企業合併：收購法或權益結合法之分類
141 Business Combinations – Subsequent
Adjustment of Fair Values and Goodwill
Initially Reported
企業合併：原報導公允價值及商譽之後續
調整
142 Business segment 業務部門
143 Business unit 業務單位
144 Buying segment 採購部門
145 By-product 副產品
146 Call options 買權
147 Callable 可買回
148 Cap 上限
150 Capital 資本/本金/資金
151 capital appreciation 資本增值
152 Capital asset pricing model 資本資產定價模式
153 Capital contribution 資本投入
154 Capital expenditure 資本支出
155 Capital gain 資本利得
156 Capital maintenance 資本維持
157 Capital maintenance adjustment 資本維持調整
158 Capitalisation 資本化
159 Capitalisation of interest 利息資本化
160 capped interest rate 具上限之利率
161 Carried at cost 按成本列報
162 Carry forward 遞轉後期/沿用(若前面接Standard時)
163 Carrying amount 帳面金額
164 Cash 現金
165 Cash basis 現金基礎
166 Cash equivalents 約當現金
167 Cash flow 現金流量
168 cash flow hedge 現金流量避險
169 Cash flow risk 現金流量風險
170 Cash flow statement = Statement of cash
flows
現金流量表
171 Cash Flow Statements 現金流量表
172 Cash generating unit 現金產生單位
173 Cash inflow 現金流入
174 Cash on hand 庫存現金
175 Cash outflow 現金流出
176 Cash payments 現金支付
177 cash price equivalent 約當現銷價格
178 Cash proceeds 現金價款
179 cash surrender value 現金解約價值
180 cash-settled share option 現金交割之股票選擇權
181 cash-settled share-based payment
transaction
現金交割之股份基礎給付交易
182 Catastrophe bond 巨災債券
183 catastrophe provisions 巨災負債準備
184 cedant 分出公司
185 Certificates of deposit 定期存單
186 Cessation (of capitalisation) 停止(資本化)
187 Chief executive officer 執行長
188 Claim 請求(權)/ 理賠/ 債權/ 主張/求償/索
賠
189 Class A preference share A類特別股
190 Class of assets 資產類別
192 class of property, plant and equipment 不動產、廠房及設備類別
193 Classification 分類
194 Classification of Financial Instruments –
Contingent Settlement Provisions
金融工具之分類－或有交割條款
195 classification of inventory 存貨分類
196 clean-up call 清償買權
197 close members of the family of the
individual
個人之近親
198 Closing market prices 收盤價
199 Closing rate 收盤匯率
200 collar 上下限
201 Collateral 擔保品/擔保
202 Collateralised (asset, borrowing) 具擔保品之資產
203 Collectability 收現性
204 Collection 收現/收取/收集
205 collective marks 團體標章
206 collective power 集體權力
207 combined instrument 結合工具
208 Commencement 開始
209 commencement of the lease term 租賃期間開始(日)
210 commercial loans 商業放款/ 商業借款/商業貸款
211 commercial paper facilities 商業本票額度
212 commercial substance 商業實質
213 commercially viable quantities of mineral
resources
礦產資源達到商業價值之數量
214 Commission 佣金
215 Commitment 承諾
216 Commodity (大宗)商品/ (大宗)物資
217 Comparability 可比性
218 Comparability over time 不同期間之可比性
219 Comparable interim period 可比期中期間
221 Comparative information 比較資訊
222 Compensated absences 帶薪假
223 complementary assets 互補性資產
224 Completeness 完整性
226 Compliance with International Accounting
Standards
遵循國際會計準則
227 Component 組成部分
228 Compound financial instruments 複合金融工具
229 Compound instrument 複合工具
230 Concentration of (credit etc) risk (信用等)風險集中
231 confidence level 信賴水準
232 configuration of the cash flows 現金流量型態
233 Consequential amendment 配套修正
234 consideration 對價
235 Consistency – Alternative Methods 一致性：替代方法
236 Consistency – Capitalisation of Borrowing
Costs
一致性：借款成本之資本化
237 Consistency – Different Cost Formulas for
Inventories
一致性：存貨之不同成本公式
238 Consolidated and Separate Financial
Statements
合併及單獨財務報表
239 Consolidated balance sheet 合併資產負債表
240 Consolidated financial statements 合併財務報表
241 Consolidated Financial Statements and
Accounting for Investments in Subsidiaries
合併財務報表及投資子公司之會計
242 Consolidated group 合併集團
243 Consolidation 合併/合併報表/將…納入合併報表
244 consolidation adjustments 合併調整
245 Consolidation and Equity Method –
Potential Voting Rights and Allocation of
Ownership Interests
合併與權益法：潛在表決權及所有權權益
分攤
247 Consolidation—Special Purpose Entities 合併：特殊目的個體
248 Construction contract 建造合約
249 Construction Contracts 建造合約
250 Constructive obligation 推定義務
251 Contingency 或有/ 或有事項
252 Contingent asset 或有資產
253 Contingent liability 或有負債
254 Contingent rent 或有租金
255 contingent settlement provision 或有交割條款
256 Contingent share agreement 或有股份協議
257 Contingently issuable shares 或有發行股份
258 continuing involvement 持續參與
259 Continuing operations 繼續營業單位
260 Contract 合約
261 Contracts that may be settled in (ordinary)
shares or cash
得以普通股或現金交割之合約/得以股份
或現金交割之合約
262 Contractual arrangement 合約協議
263 contractual cash flows 合約現金流量
264 contractual maturity analysis 合約到期分析
265 contractual obligation 合約義務
266 contractual rights 合約權利
267 Contribution 貢獻/ 提撥(金)/ 投入/ 捐贈
268 contributor 提撥者
269 control 控制
270 Control (of an asset) 控制(資產)
272 Control number 控制數
273 controlled entity 被控制個體
274 convenience translation 簡易換算
275 Convergence 趨同
276 Conversion option 轉換選擇權
277 Convertible bonds 可轉換債券
278 Convertible debt 可轉換債務
279 Convertible instruments 可轉換工具
280 Convertible preference share 可轉換特別股
281 co-operative 合作社
282 Copyright 著作權
283 core goodwill 核心商譽
284 Corporate assets 共用資產
285 Cost 成本
286 Cost formula 成本公式
288 cost model 成本模式
289 Cost of an acquisition 取得成本/ 收購成本
292 Cost of an investment 投資成本
293 Cost of conversion 加工成本
294 Cost of inventories 存貨成本/存貨…成本
295 Cost of Inventories of a Service Provider 勞務提供者存貨成本
296 Cost of purchase 購買成本
297 Cost plus contract 成本加成合約
299 Cost-based measurement 成本基礎衡量
301 costs of conversion 加工成本
302 Costs of disposal 處分成本
303 Costs of Modifying Existing Software 修改現有軟體之成本
304 costs to sell 出售成本
305 counterparty （交易）對方
306 country of incorporation or residence 公司註冊地或所在地之國家
307 coupon 息票
308 credit derivative default product 信用違約衍生商品
309 credit enhancements 信用增強
310 credit exposures 信用暴險
311 Credit facilities 信用額度
312 credit insurance contract 信用保險合約
313 credit quality 信用品質
314 Credit risk 信用風險
315 credit spread 信用價差
316 Creditors 債權人
317 Creditworthiness 信用等級/ 信用程度/ 信用
318 criteria for recognising 認列條件/ 認列基準
319 cross-reference 交互索引
320 CTDs 累積換算差異數
321 Cumulative preference dividends 累積特別股股利
322 Cumulative Translation Differences 累積換算差異數
323 Currency risk 匯率風險/ 匯兌風險
324 Currency translation 外幣換算
325 Currency units 貨幣單位
326 Current asset 流動資產
327 Current cost 現時成本
328 Current cost approach 現時成本法
329 Current investment 當期投資/ 本期投資
330 Current liabilities 流動負債
331 Current service cost 當期服務成本/ 本期服務成本
332 Current tax 當期所得稅/ 本期所得稅
333 Curtailment 縮減
334 cushions 緩衝
335 customer list 客戶名單
336 database 資料庫
337 Date of acquisition 取得日/ 收購日
338 date of exchange 交換日
339 Date of transition to IFRS 轉換至國際財務報導準則日
340 Dealing securities 交易目的持有之證券
341 death benefit 死亡給付
342 Debt 債務
343 Debt instrument 債務工具
344 Debt securities 債務證券
345 Decision tree 決策樹
346 Decision-useful information 對決策有用之資訊
347 decommissioning 除役
348 decommissioning costs 除役成本
349 decommissioning funds 除役基金
350 decommissioning obligations 除役義務
351 decommissioning, restoration and
environmental rehabilitation funds
除役、復原及環境修復基金
352 Deductible temporary difference 可減除暫時性差異
353 Deemed cost 認定成本
354 Defer 遞延
355 Deferral method 遞延法
356 deferred acquisition costs 遞延取得成本
357 Deferred tax 遞延所得稅
358 Deferred tax assets 遞延所得稅資產
359 deferred tax income 遞延所得稅利益
360 Deferred tax liabilities 遞延所得稅負債
361 Defined benefit liability 確定福利負債
362 Defined benefit obligation 確定福利義務
363 Defined benefit obligation (present value
of)
確定福利義務(之現值)
364 Defined benefit plans 確定福利計畫
365 Defined contribution plans 確定提撥計畫
366 Demand deposits 活期存款
367 demand feature 要求即付特性
368 Demerger 分割
369 Demonstrably committed 明確承諾
370 deposit accounting 存款會計
371 deposit component 儲蓄組成部分
372 Depreciable amount 可折舊金額
373 Depreciable assets 折舊性資產
374 depreciated replacement cost approach 折舊後重置成本法
375 Depreciation 折舊
376 Depreciation methods 折舊方法
377 Derecognise (a financial instrument) 除列(金融工具)
378 Derecognition 除列
379 Derivative 衍生(工具)
380 derivative features 衍生工具特性
381 Derivative financial instruments 衍生金融工具
382 designated and effective hedging
instrument
被指定且有效之避險工具
383 determination of cost 成本之決定
384 Determining whether an Arrangement
contains a Lease
決定一項安排是否包含租賃
385 Development 發展/開發
386 Development costs 發展成本
387 Diluted earnings per share 稀釋每股盈餘
388 Dilution 稀釋
389 Dilutive effect 稀釋作用/ 稀釋效果
390 Dilutive potential ordinary shares 稀釋潛在普通股
391 diminishing balance method 餘額遞減法
392 direct insurance contract 直接保險合約
393 Direct labour 直接人工
394 Direct method of reporting cash flows from operating activities
以直接法報導由營業活動產生之現金流量
395 direct operating expenses 直接營業費用
396 directly attributable 直接可歸屬
397 Directors 董事
398 disaggregated information 分類資訊
399 Disclose 揭露
400 Disclosure 揭露
401 Disclosure and Presentation 揭露與表達
402 Disclosure of government assistance 政府輔助之揭露
403 disclosure requirement 揭露規定
404 Disclosures in the Financial Statements of
Banks and Similar Financial Institutions
銀行及類似金融機構財務報表中之揭露
405 Disclosure—Service Concession
Arrangements
揭露－服務特許權協議
406 Discontinued (operations) 停業(單位)
407 Discontinuing operation 停業單位
408 Discount rate 折現率
409 discounted basis 折現基礎
410 Discounting 折現
411 discretionary participation feature 裁量參與特性
412 Disposal consideration 處分對價
413 disposal group 處分群組
414 disposal plan 處分計畫
415 disposal transaction 處分交易
416 dissenting opinion 反對意見
417 Dividend yield 股利殖利率
418 Dividends 股利
419 domain name 網域名稱
420 doubtful debts 呆帳
421 Downstream transactions 順流交易
422 dual listed corporation 兩地掛牌上市公司
423 dual trigger contract 雙重啟動合約
424 Earlier application is encouraged 鼓勵提前適用
425 Earnings 盈餘/收益
426 Earnings – diluted 盈餘─稀釋
427 Earnings contingency 以盈餘為基礎之或有股份
428 Earnings per Share 每股盈餘
429 Earnings Per Share – Financial Instruments
and Other Contracts that May Be Settled in
Shares
每股盈餘：得以股份交割之金融工具及其
他合約
430 Economic benefits 經濟效益/ 經濟利益
431 economic decision-making needs of users 使用者之經濟決策需求
432 Economic life 經濟年限
433 Effect of assumed conversions 假設轉換之影響
434 Effective date 生效日
435 Effective interest method 有效利息法
436 effective interest rate 有效利率
437 Effects of Changes in Foreign Exchange
Rates
匯率變動之影響
438 Elements of cost of exploration and
evaluation assets
探勘及評估資產成本之要素
439 Eligible for capitalisation 符合資本化條件
440 Elimination of Unrealised Profits and
Losses on Transactions with Associates
關聯企業交易未實現損益之銷除
441 Embedded derivative 嵌入式衍生工具
443 Employee benefits 員工福利
444 Employee share ownership plan 員工入股計畫
445 employee share purchase plan 員工認股計畫
446 Employee turnover rates 員工離職率
447 employees and others providing similar
services
員工及其他提供類似勞務之人員
448 Employer payroll taxes and insurance
contributions
雇主薪資稅及保險提撥
449 Enactment 制定/ 通過/ 頒布/立法
450 enforcement of covenants 強制履約
451 Enhanced Disclosure 加強揭露
452 Enterprise 企業
454 Entity 企業/ 個體/主體
455 entity-specific value 企業特定價值
456 environmental obligations 環境義務
457 equalisation provisions 平穩負債準備
458 Equity 權益
459 Equity – Costs of an Equity Transaction 權益：權益交易之成本
461 Equity Accounting Method – Recognition of
Losses
權益法會計：損失之認列
462 equity balances 權益餘額
463 Equity capital 權益資本
464 Equity compensation benefits(=Stock
(=Share) compensation benefits)
權益薪酬福利(即股票(或股份)薪酬福
利)
465 Equity compensation plans (=Share
(=Stock) compensation plans)
權益薪酬計畫(即股份(或股票)薪酬計
畫)
466 Equity component 權益組成部分
467 equity holders 權益持有人
468 equity index 股價指數
469 Equity instrument 權益工具
470 equity instrument granted 所給與權益工具
471 equity interests 權益/ 權益所有權
472 equity issue 發行權益
473 Equity method 權益法
474 Equity securities 權益證券
475 equity-settled share-based payment
transaction
權益交割之股份基礎給付交易
476 estimated costs 估計成本
477 estimated future cash flows 估計未來現金流量
478 European share option 歐式股票選擇權
479 Evaluating the Substance of Transactions
Involving the Legal Form of a Lease
評估涉及租賃之法律形式之交易實質
480 Event-driven fair value measurements 基於特定事項所衡量之公允價值
481 Events After the Balance Sheet Date 資產負債表日後事項
482 Events occurring after the balance sheet
date
資產負債表日後發生之事項
483 evidence of impairment 減損(之)證據
484 Exchange difference 兌換差額
485 Exchange of assets 資產交換
486 Exchange rate 匯率
487 exchange transaction 交換交易
488 Executory contract 待履行合約
489 Exemptions 豁免
490 Exercise date 執行日/ 行使日/ 履約日
491 Exercise of rights 行使(新股認購)權利
492 Exercise price 執行價格/ 行使價格/ 履約價格
493 existing liability 既有負債
494 Expected value 期望值
495 Expenditure 支出
496 Expenses 費損(與income合用)/ 費用
497 experience account 經驗帳戶
498 Experience adjustments 經驗調整(數)
499 Expiry date 失效日/ 滿期日/ 到期日
500 Explicit and unreserved statement of
compliance
遵循…之明確且無保留聲明／明確且無
保留聲明遵循…
501 exploration and evaluation assets 探勘及評估資產
502 exploration and evaluation expenditures 探勘及評估支出
503 Exploration for and Evaluation of Mineral
Resources
礦產資源探勘及評估
504 Exposure draft 草案
505 expropriation of major assets 主要資產之徵收
506 Extraordinary items 非常項目
507 Face (of Financial Statements or Notes) 於(財務報表或附註)中
508 Fair presentation 公允表達
509 Fair value 公允價值
510 fair value hedge 公允價值避險
511 Fair value measurement 公允價值衡量
512 Faithful representation 忠實表述
513 Fees 費(用)
514 Fellow subsidiary 兄弟公司
515 Fidelity bonds 誠實保險
516 fiduciary activities 受託活動
517 FIFO 先進先出法
518 FIFO formula 先進先出公式
519 Finance lease 融資租賃
520 Finance lease obligations 融資租賃負債/ 融資租賃義務
521 Financial asset 金融資產
522 financial asset or financial liability at fair
value through profit or loss
透過損益按公允價值衡量之金融資產或
金融負債
523 Financial asset or liability held for trading 持有供交易之金融資產或負債
524 Financial capital 財務資本
525 financial conglomerate 金融集團
526 Financial guarantee 財務保證
527 Financial institution 金融機構
528 Financial instruments 金融工具
529 Financial Instruments: Disclosure and
Presentation
金融工具：揭露與表達
530 Financial Instruments: Recognition and
Measurement
金融工具：認列與衡量
531 Financial liability 金融負債
532 Financial performance 財務績效
533 Financial position 財務狀況
534 Financial reporting 財務報導
535 Financial Reporting in Hyperinflationary
Economies
高度通貨膨脹經濟下之財務報導
536 Financial Reporting of Interests in Joint
Ventures
合資權益之財務報導
537 Financial review 財務評述
538 financial risk 財務風險
539 Financial statements 財務報表
540 Financial year-to-date basis 財務年度年初至當期末基礎
541 Financing activities 籌資活動
542 Financing device 籌資工具
543 Finished good 製成品
544 Firm commitment 確定承諾
545 firm purchase commitment 確定購買承諾
546 firm sales contracts 確定銷售合約
547 First IFRS financial statements 首份國際財務報導準則財務報表
548 first-in, first-out 先進先出法
549 First-time adopter 首次採用者
550 First-time adoption 首次採用
551 First-time Adoption of International
Financial Reporting Standards
首次採用國際財務報導準則
552 First-time Application 首次適用
553 First-Time Application of IASs as the
Primary Basis of Accounting
首次適用國際會計準則作為主要會計基
礎
554 Fixed asset 固定資產
555 fixed coupon rate 固定息票利率
556 Fixed price contract 固定價格合約
557 Fixed production overheads 固定製造費用
558 flat yield curve 水平殖利率曲線
559 Floating rate 浮動利率/ 浮動匯率
560 Floor 下限
561 Forecast 預測
562 forecast transaction 預期交易
563 Foreign currency 外幣
564 foreign currency derivatives 外幣衍生工具
565 Foreign currency transaction 外幣交易
566 Foreign entity 國外個體
567 Foreign Exchange – Capitalisation of
Losses Resulting from Severe Currency
Devaluations
外匯：貨幣重貶損失之資本化
568 Foreign exchange contract 外匯合約
569 Foreign Exchange Rates (外幣)匯率
570 Foreign operation 國外營運機構
571 Forgivable loans 免償還貸款
572 Forward contract 遠期合約
573 forward repurchase agreement 遠期再買回協議
574 Framework 架構
575 Framework for the Preparation and
Presentation of Financial Statements
財務報表編製及表達之架構
576 Franchise fee 特許權費
577 Function of expense 費用之功能
578 functional currency 功能性貨幣
579 Fundamental errors 基本錯誤
581 Funding 提供資金/ 提撥資金/ 提撥/資金
582 Future cash flow 未來現金流量
583 Future economic benefit 未來經濟效益
584 Futures contract 期貨合約
585 GAAP 一般公認會計原則
586 Gain on disposal 處分利益
587 Gains 利益
588 General purchasing power approach 一般購買力法
589 general recognition principle 一般認列原則
590 Geographical segments 地區別部門
591 Going concern 繼續經營（之）個體
592 Goodwill 商譽
593 governing board 治理理事會/ 治理董事會
594 governing body 治理單位
595 governing charter 治理章程
596 Government 政府
597 Government assistance 政府輔助
598 Government Assistance—No Specific
Relation to Operating Activities
政府輔助：與營業活動無特定關連
599 Government grants 政府補助
600 government guarantee 政府保證
601 grant date 給與日
602 Grants related to assets 與資產有關之補助
603 Grants related to income 與收益有關之補助
604 Gross investment in the lease 租賃投資總額
605 Gross margin 銷貨毛利
606 Gross profit 銷貨毛利
607 Group 集團/ 集體/群體/組/群組
608 Group administration (employee benefit)
plans
集體管理(員工福利)計畫
609 group insurance contract 團體保險合約
610 Group of assets 資產群組
611 Group of biological assets 生物資產群組
612 Grouping of assets 資產(之)分組
613 Guarantee 保證
614 guarantee fund 保證基金
615 Guaranteed residual value 保證殘值
616 Harmonise 調合
617 Harvest 收成
618 Hedge accounting 避險會計
619 Hedge effectiveness 避險有效性
620 Hedged item 被避險項目
621 Hedging 避險
622 Hedging instrument 避險工具
623 Hedging relationship 避險關係
624 Hedging reserve 避險準備
625 held for resale 持有供再出售
626 Held for trading 持有供交易
627 Held-to-maturity investment 持有至到期日投資
628 highly probable 高度很有可能
629 Hire-purchase contract 租購合約
630 Historical cost 歷史成本
631 historical loss experience 歷史損失經驗
632 Historical summaries 歷史性彙總(資訊)
633 Holding company 控股公司
634 Host contract 主契約
635 host instrument 主工具
636 hybrid instrument 混合工具
637 Hyperinflation 高度通貨膨脹
638 Hyperinflationary economies 高度通貨膨脹經濟
639 IAS 國際會計準則
640 IASC 國際會計準則委員會
641 IASC Foundation Constitution 國際會計準則委員會基金會章程
642 IASCF 國際會計準則委員會基金會
643 Identifiable asset 可辨認資產
644 IFAC 國際會計團體聯合會
645 IFRIC 國際財務報導解釋委員會/
國際財務報導解釋
646 IFRS 國際財務報導準則
647 IFRS-compliant 遵循國際財務報導準則
648 Impairment 減損
649 Impairment loss 減損損失
650 Impairment of Assets 資產減損
651 Impairment test 減損測試
652 Implementation Guidance 施行指引
653 Import duties 進口稅捐
654 impracticability exemption 實務上不可行之豁免
655 impracticable 實務上不可行/不切實際
656 Imputed rate of interest 設算利率
657 in the money 價內
658 Inception of the Lease 租賃開始日
659 Incidental income 非主要收益
660 incidental operations 非主要營運
661 Income 收益
662 Income approach 收益法/ 損益法
663 Income statement = Statement of income 損益表
664 Income tax 所得稅
665 income tax expense 所得稅費用
666 Income Taxes 所得稅
667 Income Taxes—Changes in the Tax Status
of an Enterprise or its Shareholders
所得稅：企業或其股東之納稅狀況改變
668 Income Taxes—Recovery of Revalued
Non-Depreciable Assets
所得稅：重估價非折舊性資產之回收
669 Increasing Rate Preference Shares 遞增股利率特別股
670 Incremental share 增額股份
671 Indicator [of impairment] (減損)跡象
672 Indirect method of reporting cash flows
from operating activities
以間接法報導由營業活動產生之現金流
量
673 individual asset 個別資產
674 individual financial statements 個別財務報表
675 Induced conversion 誘導轉換
676 Industry segments 產業別部門
677 Inflation 通貨膨脹
678 Information Reflecting the Effects of
Changing Prices
反映價格變動影響之資訊
679 initial classification 原始分類
680 Initial Direct Costs 原始直接成本
682 Initial measurement 原始衡量
683 Initial public offering 初次上市櫃
684 Initial recognition 原始認列
685 in-substance defeasance 視同清償
686 insurable interest 可保利益
687 Insurance agency commissions 保險代理佣金
688 insurance assets 保險資產
689 Insurance company 保險公司
690 Insurance contract 保險合約
691 Insurance Contracts 保險合約
692 Insurance enterprise 保險企業
693 insurance liability 保險負債
694 insurance obligations 保險義務
695 insurance risk 保險風險
696 insurance swaps 保險交換
697 insured event 保險事件
698 insurer 保險人
699 Intangible asset 無形資產
700 Intangible Assets 無形資產
701 Intangible Assets—Web Site Costs 無形資產：網站成本
702 integral foreign operation 整合性國外營運機構
703 Interest 利息/ 利益/ 權益
704 Interest cost (for an employee benefit plan) 利息成本(員工福利計畫)
705 Interest rate implicit in a lease 租賃隱含利率
706 interest rate implicit in the lease 租賃隱含利率
707 Interest rate risk 利率風險
708 interest rate strip 利率分割合約
709 Interest rate swap 利率交換
710 interest-only strip 分割利息債券
711 Interests in Joint Ventures 合資權益
712 Interim financial report 期中財務報告
713 Interim Financial Reporting 期中財務報導
714 interim financial statements 期中財務報表
715 Interim period 期中期間
716 internal rate of return 內部報酬率
717 internal risk transfer 內部風險移轉
718 Internally generated 內部產生
719 Internally generated goodwill 內部產生之商譽
720 International Accounting Standard 國際會計準則
721 International Accounting Standards
Committee
國際會計準則委員會
722 International Accounting Standards
Committee Foundation
國際會計準則委員會基金會
723 International Federation of Accountants
國際會計團體聯合會
724 International Financial Reporting
Interpretations Committee
國際財務報導解釋委員會
725 International Financial Reporting Standard 國際財務報導準則
726 intragroup 集團內/ 內部
727 intrinsic value 內含價值
728 Introduction of the Euro 引入歐元
729 Inventories 存貨
730 investee 被投資者/ 被投資公司
731 Investing activities 投資活動
732 Investment 投資
733 investment contract 投資合約
735 investment grade 投資等級
736 Investment performance 投資績效
737 Investment Property 投資性不動產
739 Investment tax credits 投資抵減
740 investment-linked insurance funds 投資連結之保險基金
741 Investments in Associates 投資關聯企業
742 Investor 投資者/ 投資公司
743 Investor in a joint venture 合資投資者/ 合資投資公司
744 investor-owned entity 投資者擁有之個體/ 投資者擁有之企業
745 Involuntary liquidation 非自願性清算
746 irrevocable commitments 不可撤銷之承諾
747 Issued capital 發行股本
748 issued shares 發行股份
749 issuing entity 發行個體/ 發行企業
750 Item 項目
751 Item by item basis 逐項基礎
752 item of inventory 存貨項目
753 Joint control 聯合控制
754 Joint venture 合資
755 Joint Working Group 聯合工作小組
756 Jointly Controlled Entities—Non-Monetary
Contributions by Venturers
聯合控制個體：合資控制者之非貨幣性投
入
757 Jointly controlled entity 聯合控制個體/ 聯合控制企業
758 jurisdiction 司法/ 管轄(機關)/ 轄區
759 key management personnel 主要管理人員
760 last-in, first-out 後進先出法
761 Lease 租賃
762 Lease term 租賃期間
763 leaseback 售後租回
764 Leased assets 租賃資產
765 leasehold interest 租賃權利
766 Leases 租賃
767 Legal entity 法律個體/ 法律企業
768 Legal merger 法律形式合併
769 Legal obligation 法定義務
770 legal parent 法律上母公司
771 legal rights 法定權利
772 legal subsidiary 法律上子公司
773 Legally enforceable right 法定執行權
774 Legislative requirement 法律規定
775 Lender 債權人/貸款人
776 Lessee 承租人
777 lessee’s incremental borrowing rate of
interest
承租人增額借款利率
778 Lessor 出租人
779 Letters of credit 信用狀
780 leveraged written option 槓桿發行選擇權
781 Liabilities assumed 承擔之負債
782 Liability 負債
783 Liability component 負債組成部分
784 liability issue 發行負債
785 Licence fee 授權費/ 執照費
786 Licensing agreement 授權協議
787 life-contingent annuity 生存年金保險
788 LIFO 後進先出
789 Line item 單行項目
790 Line of business 業務線/行業
791 Liquid assets 速動資產
792 Liquidity 流動性
793 liquidity presentation 流動性表達
794 Liquidity risk 流動性風險
795 Litigation settlements 訴訟了結
796 Loan 放款/ 借款/貸款
797 loan asset 放款資產
798 loan commitment 放款承諾
800 loans and receivables 放款及應收款
802 loans payable 應付借款
803 loans payable in default 延滯應付借款
804 Long-term employee benefits 長期員工福利
805 Long-term investment 長期投資
806 loss event 損失事項
807 Loss per share 每股損失
808 loss recognition test 損失認列測試
809 Losses 損失
810 Majority interest 多數股權/ 多數權益
811 Management 管理階層/管理
812 management commentary 管理報告/管理階層之說明
813 Margin 毛利/ 差價
814 market condition 市價條件
815 Market price 市價
816 market rate of interest 市場利率
817 Market risk 市場風險
818 Market value 市場價值
819 Marketable 具市場性
820 mask works (半導體)電路布局/ 光罩著作
821 Master netting arrangement 淨額交割總約定
822 Matching of costs with revenues 成本與收入配合
823 Material adjustments 重大調整
824 material errors 重大錯誤
825 material omissions 重大遺漏
826 materiality 重大性
829 Maturity 到期/ 滿期
830 maturity value 到期值/ 滿期價值
831 Measurement 衡量
832 Measurement bases 衡量基礎
833 measurement date 衡量日
834 measurement or recognition inconsistency 衡量或認列不一致
835 Measuring interim income tax expense 期中所得稅費用衡量/ 衡量期中所得稅
費用
836 members’ shares 社員股份
837 Members’ Shares in Co-operative Entities
and Similar Instruments
合作社之社員股份及類似工具
838 Membership fees 會費
839 merchandise 商品
840 Merger 併購
841 method of accounting 會計方法
842 minerals and mineral products 礦產品及礦產品製品/礦產品與礦產品製
品
843 Minimum lease payments 最低租賃給付
844 Minority interest 少數股權
845 Mismatch 配比不當/ 不當之配比
846 misstatement 誤述/ 錯誤陳述
847 mitigating device 減緩(風險)工具
848 Monetary asset 貨幣性資產
849 Monetary items (monetary assets;
monetary financial assets and financial
liabilities; monetary financial instruments)
貨幣性項目(貨幣性資產；貨幣性金融資
產與金融負債；貨幣性金融工具)
850 Monitor compliance 監督遵循
851 mortality risk 死亡風險
852 Multi-employer (benefit) plans 多雇主(福利)計畫
853 Multi-employer plans (for an employee
benefit plan)
(為一員工福利計畫之)多雇主計畫
854 multiple embedded derivatives 多項嵌入式衍生工具
855 mutual cooperative entity 相互合作個體/ 相互合作企業
856 mutual entity 互助個體/ 互助企業
857 mutual fund 共同基金
858 mutual insurance company 相互保險公司
859 National requirements 國內規定
860 Nature of expense method 費用性質法
861 Negative goodwill 負商譽
863 net assets 淨資產
864 Net basis 淨額基礎
865 net disposal proceeds 淨處分價款
866 net exchange differences 淨兌換差額
867 net identifiable assets 可辨認淨資產
868 Net income 淨利
870 net investment in a foreign operation 國外營運機構淨投資
871 Net investment in a lease 租賃投資淨額
872 Net loss 淨損/淨損失
873 Net monetary position 淨貨幣部位
874 Net position 淨部位
875 Net profit 淨利
876 Net profit or loss [for the period] (當期)淨損益/ (本期)淨損益
877 Net Profit or Loss for the Period,
Fundamental Errors and Changes in
Accounting Policies
當期淨損益、基本錯誤及會計政策變動
878 Net realisable value 淨變現價值
879 Net selling price 淨售價
880 Net settlement = Settle net 淨額交割/淨額清償
881 Neutrality 中立性
882 newly acquired asset 新取得資產
883 next most senior parent 次一最高層級母公司
885 non-bank financial service firm 非銀行之金融服務機構
886 Non-cancellable lease 不可取消之租賃
887 Non-cash transactions 非現金交易
888 non-coterminous year-ends 會計年度不一致
889 non-current assets 非流動資產
890 Non-current Assets Held for Sale and
Discontinued Operations
待出售非流動資產及停業單位
891 non-derivative 非衍生(工具)
892 non-derivative contract 非衍生合約
893 Non-discretionary employee profit-sharing
plan
非裁量性員工分紅計畫
895 non-financial assets 非金融資產
896 Non-linearities 非線性關係
897 Non-marketable securities 不具市場性證券
898 Non-monetary asset 非貨幣性資產
899 Non-monetary government grants 非貨幣性政府補助
900 non-redeemable 不可贖回
901 non-refundable purchase taxes 不可退還之進項稅額
902 Normal capacity of production facilities 生產設備之正常產能
903 notes (receivable/payable) (應收/ 應付)票據
904 Notional amount 名目數量/ 名目金額
906 Objective 目的
907 Obligating event 義務事項
908 Obligation 義務/債務
909 obligations for removal and restoration 移除與復原義務
910 observable (benchmark) interest rate 可觀察(指標)利率
911 observable markets 可觀察市場
912 observed (benchmark) interest rate 觀察到之(指標)利率
913 observed market price 觀察到之市價
914 Obsolescence 陳舊/ 過時/ 陳舊過時
915 Offer price 報價
916 Offset 互抵/ 抵銷
917 Offsetting 互抵/ 抵銷
918 Onerous contract 虧損性合約
919 Opening balance 初始餘額
921 Operating activities 營業活動
922 Operating cycle 營業週期
923 Operating lease 營業租賃
924 Operating Leases—Incentives 營業租賃：誘因
925 Option 選擇權/ 選項/選擇/認股權
926 option contract 選擇權合約
927 option pricing model 選擇權定價模式
928 Ordinary activities 正常活動
929 ordinary course of business 正常營業過程
930 Ordinary share 普通股
931 Original cost 原始成本
932 Originated loans and receivables 創始放款及應收款
933 Origination costs 創始成本
934 Other long-term employee benefits 其他長期員工福利
935 other price risk 其他價格風險
936 out of the money 價外
937 Outright sale 賣斷
938 outsourcing arrangements 委外安排
939 Overheads 費用
940 over-the-counter market 店頭市場
941 Owner-occupied property 自用不動產
942 Owners’ equity 業主權益
943 ownership interest 所有權權益/ 業主權益
944 Paid in capital 投入資本
945 parent 母公司
946 parent-subsidiary relationship 母子(公司)關係
947 partially-owned subsidiary 部分擁有之子公司
948 Participants [in a pension plan] (退休金計畫之)參與者
949 Participating equity instruments 參加權益工具
950 Past business combination 過去之企業合併
951 past due 逾期
952 past event 過去事項
953 Past service cost 前期服務成本
954 Payables 應付款
955 Pension 退休金
956 Pension liability 退休金負債
957 Pension scheme 退休金方案
958 Percentage of completion method 完工百分比法
960 performance conditions 績效條件
961 Period of service 服務期間
962 Period-certain annuity 確定期間年金
963 period-specific effects 特定期間影響數
964 Perpetual debt instruments 永久債務工具
965 persistency bonus 持續紅利
966 personnel 人員
967 phantom shares 虛擬股份
968 Physical capital 實物資本
969 Plan assets (of an employee benefit plan) (員工福利計畫之)計畫資產
970 plan commitment date 計畫承諾日
971 pledged as collateral 質押…為擔保品/抵押…為擔保品/設
定…為擔保品」
972 policyholder 保單持有人
973 Pooling of interest method 權益結合法
974 Portfolio (投資)組合
975 Portfolio Hedge of Interest Rate Risk 利率風險之(投資)組合避險
976 portfolio transfer (投資)組合移轉
978 Post-employment benefit plans 退職後福利計畫
979 Post-employment benefits 退職後福利
980 post-tax profit or loss 稅後損益
981 post-vesting transfer restriction 既得後移轉限制
982 Potential ordinary share 潛在普通股
983 potential voting rights 潛在表決權
984 pre-combination 合併前
985 Preface to International Financial Reporting
Interpretations Committee
國際財務報導解釋(委員會)前言
986 Preface to International Financial Reporting
Standards
國際財務報導準則前言
987 preference dividend 特別股股利
988 Preference share 特別股
989 Premium 溢價/ 保費/ 權利金
990 Preparation and Presentation of Financial
Statements
財務報表（之）編製及表達
991 preparers 編製者
992 Prepayments 提前還款/ 預付款
993 Present obligation 現時義務
994 Present value 現值
995 Present value of a defined benefit
obligation
確定福利義務之現值
996 Presentation 表達
997 presentation currency 表達貨幣
998 Presentation of Financial Statements 財務報表之表達
999 Previous GAAP 先前之一般公認會計原則
1000 Price earnings ratios 本益比
1001 Price index 物價指數
1002 Price risk 價格風險
1003 Primary Basis of Accounting 主要會計基礎
1004 primary economic environment 主要經濟環境
1005 Primary financial instruments 主要金融工具
1006 Primary objective 主要目的
1007 Primary reporting format 主要報導格式
1008 principal-only strip 分割本金債券
1009 Principles-based approach 原則基礎法
1010 prior period error 前期錯誤
1011 private entity 非公開發行個體/ 非公開發行企業
1012 Privatisation 民營化/ 私有化
1013 Pro forma 擬制
1014 Pro rata basis 比例基礎
1015 probability recognition criterion 可能性之認列基準/ 可能性之認列條件
1016 probable 很有可能
1017 probable maximum loss 很有可能之最大損失
1018 product warranty obligations 產品保固負債/ 產品保固義務
1019 Production overheads 製造費用
1020 production process 製造過程/ 生產過程
1021 Profit 淨利/ 利潤/所得
1022 Profit after tax 稅後淨利
1024 Profit before tax 稅前淨利
1025 Profit sharing 利潤分享
1026 Progress billing 按進度開立帳單
1027 Progress payment 按進度付款
1028 prohibitions 禁止
1029 Projected unit credit method 預計單位福利法
1031 property interest 不動產權益
1032 Property, Plant and Equipment 不動產、廠房及設備
1033 Property, Plant and Equipment –
Compensation for the Impairment or Loss
of Items
不動產、廠房及設備：項目減損或損失之
補償
1034 Property, Plant and Equipment – Major
Inspection or Overhaul Costs
不動產、廠房及設備：重大檢修成本
1035 Proportionate consolidation 比例合併
1036 proportionate interest 權益比例/權益份額
1037 Proposed improvements 建議改善
1038 Prospective application 推延適用
1039 Provision 提供/ 負債準備/ 應計負債/條款
1041 provisional value 暫定價值
1042 Provisions, Contingent Liabilities and
Contingent Assets
負債準備、或有負債及或有資產
1043 proxy 參考值(方法/ 金額…)/ 替代
1044 Prudence 審慎性
1045 public entity 公開發行公司
1046 Public securities markets 公開證券市場
1047 publicly quoted entity 上市櫃公司
1048 published price 公告價格
1049 Purchase consideration 購買對價
1050 Purchase method 購買法
1051 purchase price 購買價格
1052 Purchased options 買進(購入/ 購買/ 買入)…選擇權
1053 Put option 賣權
1054 Puttable 可賣回
1055 puttable instrument 可賣回工具
1056 Qualify for recognition/derecognition 符合認列/除列
1057 Qualifying asset 符合要件之資產
1058 Qualifying insurance policy 合格保單
1059 Qualitative characteristics 品質特性
1060 quantitative disclosures 量化揭露
1061 quoted equity instrument 具報價(之)權益工具
1062 Quoted market price 市場報價
1063 rated and unrated credit exposures 已評等及未評等之信用暴險
1064 Realisable value 變現價值
1065 Reasonable estimate 合理估計
1066 reasonably possible 合理可能
1067 reassessment 重評估
1068 rebates 讓價/折扣
1069 Rebuttable presumption 可反駁之前提假設/ 除另有反證外，前提
假設為…
1070 Receivables 應收款/應收款項
1071 recognised financial instruments (已)認列之金融工具
1072 Recognition 認列
1073 recognition as an expense 認列為費用
1074 Recognition criteria 認列條件/ 認列基準
1075 Reconciliation 調節(表)
1077 Recoverability 可回收性
1078 recoverable (可)回收
1079 Recoverable amount 可回收金額
1080 Redemption 贖回
1081 redemption prohibition 禁止贖回
1082 Refinancing 再融資
1084 regular way purchase or sale 慣例交易
1085 Regulator 主管機關
1086 Reimbursement 歸墊
1087 reinsurance contract 再保險合約
1088 Reinsurer 再保險人
1089 Reinvestment of dividends 股利再投資
1090 Related parties 關係人
1091 Related Party Disclosures 關係人揭露
1092 Related party transaction 關係人交易
1093 Relevance 攸關性
1094 Reliability 可靠性/可靠
1095 reliability exception 可靠性之例外
1096 reliable measurement test 可靠衡量測試
1097 reload feature 重填特性
1098 reload option 重填認股權
1099 Remeasurement 再衡量
1100 Rendering of Services 提供勞務/勞務提供/提供服務/服務提供
1101 renewal rights 續保權利
1102 Reorganisations 改組/重整
1103 repairs and maintenance 維修(費用)
1104 Repayment 償還/ 返還
1105 Replacement cost of an asset 資產重置成本
1106 repledge 再質押/ 再抵押
1107 Reportable segment 應報導部門
1108 Reporting currency 報導貨幣
1109 Reporting Currency – Measurement and
Presentation of Financial Statements Under
IAS 21 and IAS 29
報導貨幣：國際會計準則第21號及國際會
計準則第29號下之財務報表衡量與表達
1110 Reporting Currency – Translation from
Measurement Currency to Presentation
Currency
報導貨幣：衡量貨幣換算為表達貨幣
1111 Reporting date 報導日
1112 Reporting enterprise 報導企業
1113 reporting entity 報導個體/ 報導企業
1114 Reporting package 報導資料
1115 Reporting period 報導期間
1116 representational faithfulness 忠實表述
1117 Repurchase agreement 再買回協議
1118 Research 研究
1119 Reserve 準備
1120 residual cost 剩餘成本
1121 residual interest 剩餘權益/剩餘權利
1122 Residual value 殘值
1123 Resolution of the IASB—Withdrawal of IAS
15 by the Board
國際會計準則理事會之決議─理事會撤
銷國際會計準則第15號
1124 Restatement 重編
1125 Restructuring 重組
1126 Restructuring provision 重組負債準備
1127 Result 結果
1128 Retail method 零售價法
1129 Retail store chain 連鎖零售商店
1130 Retained earnings 保留盈餘
1131 retained profit 保留淨利
1132 Retirement benefit plans 退休福利計畫
1133 retroactive classification 追溯重分類
1134 Retrospective application 追溯適用
1135 Return on investment 投資報酬(率)
1136 Return on plan assets (of an employee
benefit plan)
(員工福利計畫之)計畫資產報酬
1137 Revaluation 重估價
1138 Revaluation reserve 重估增值
1139 Revaluation surplus 重估增值
1140 Revalued amount of an asset 資產重估價金額
1141 Revenue 收入
1142 Revenue—Barter Transactions Involving
Advertising Services
收入：涉及廣告服務之交換交易
1143 Reversal 迴轉
1144 Reverse acquisition 反向收購
1145 Reverse share split 股份反分割
1147 Rewards associated with a leased asset 與租賃資產相關之報酬
1148 right of first refusal 優先承購權
1149 Right of set-off 抵銷權
1150 right to explore 探礦權
1151 Rights issue 股份認購權
1152 Rights to Interests arising from
Decommissioning, Restoration and
Environmental Rehabilitation Funds
對除役、復原及環境修復基金權益之權利
1153 Risk 風險
1154 Risk exposure 暴險
1155 risks and rewards of ownership 所有權之風險及報酬
1156 Risks associated with a leased asset 與租賃資產相關之風險
1157 Roll back 回溯
1158 Roll forward 推延
1159 Royalty 權利金
1160 Sale 出售/ 銷售/ 銷貨
1161 Sale and leaseback transaction 售後租回交易
1162 SARs 股份增值權
1163 Scope 範圍
1164 Secondary segment information 次要部門資訊
1165 Securities 證券
1166 Securitisation 證券化
1167 Segment 部門
1168 Segment assets 部門資產
1169 Segment expense 部門費用
1170 Segment Reporting 部門別報導
1171 Segment result 部門營運結果
1172 Segment revenue 部門收入
1173 self-constructed asset 自建資產
1174 Self-insurance 自我保險
1175 selling price 售價
1176 Sensitivity analysis 敏感度分析
1177 separability 可分離性
1178 separable assets 可分離資產
1179 separate financial statements 單獨財務報表
1180 separate liability 單獨負債
1181 separately identifiable 可單獨辨認
1182 Service cost 服務成本
1183 service date 勞務提供日
1184 service mark 服務標章
1185 Servicing liabilities 服務負債
1186 Servicing rights 服務權
1187 Set of financial statements 整份財務報表
1188 Set-off, legal right of 法定抵銷權
1189 Settle net = Net settlement 淨額交割
1190 Settlement 交割(衍生工具)/ 結算(期貨)/ 清償(負
債)/ 付款/ 結清/ 和解
1191 Settlement (of employee benefit
obligations)
清償(員工福利義務)
1192 Settlement date 交割日/清償日
1193 settlement date accounting 交割日會計
1194 settlement provision 交割條款
1195 Settlement value 交割(衍生工具)價值 / 結算(期貨)價值
/ 清償(負債)價值/ 交割(衍生工具)金
額 / 結算(期貨)金額/ 清償(負債)金額
1196 severally liable 負有個別責任
1197 Share 股份/份額
1198 share appreciation rights 股份增值權
1199 share buy-back arrangements 股份買回協議
1200 share call options 股份買權
1201 Share capital 股本
1202 Share Capital – Reacquired Own Equity
Instruments (Treasury Shares)
股本：再取得本身權益工具(庫藏股)
1203 Share consolidation 股份合併
1204 share option 認股權/ 股票選擇權
1205 Share option plan 認股權計畫/ 股票選擇權計畫
1206 Share premium 股份溢價
1207 Share split 股份分割
1208 Share warrant 認股權證
1209 Share-based Payment 股份基礎給付
1210 share-based payment arrangement 股份基礎給付協議
1211 share-based payment transaction 股份基礎給付交易
1212 Shareholder 股東
1213 Shareholders’ equity 股東權益
1214 Short seller 放空者
1215 Short-term employee benefits 短期員工福利
1216 SIC 常務解釋委員會/ 解釋公告
1217 Significant influence 重大影響
1218 Single product enterprise 單一產品企業
1219 Sinking fund 償債基金
1220 Social security 社會安全
1221 Social security contribution 社會安全提撥
1222 Solvency 償債能力
1223 SPE 特殊目的個體
1224 Special purpose entity 特殊目的個體
1225 specific identification of costs 成本個別認定
1226 speculative grade 投機等級
1227 Spin-off 分拆
1228 spot exchange rate 即期匯率
1229 stand-alone basis 單獨報表基礎
1230 stand-alone derivative 單獨衍生工具
1231 stand-alone entity 單獨存在之個體/ 單獨存在之企業
1232 Standard cost method 標準成本法
1233 stand-by credit facilities 擔保信用額度
1234 Standby letters of credit 擔保信用狀
1235 Standing Interpretation Committee 常務解釋委員會
1236 start-up costs 開辦費
1237 state-controlled entities 政府控制個體/ 政府控制企業
1238 Statement of cash flows = Cash flow
statement
現金流量表
1239 Statement of changes in equity 權益變動表
1240 Statement of compliance with IFRSs 遵循國際財務報導準則之聲明
1241 Statement of income = Income statement 損益表
1242 Stewardship of management 管理階層之託管責任
1243 stock exchange listing 證券交易所掛牌/
證券交易所上市(櫃)
1244 Stop-loss 停損
1245 straight debt 普通債券
1246 straight-line method 直線法
1247 stress test 壓力測試
1248 subsequent gain 後續利益
1249 Subsidiary 子公司
1250 Subsidies 補貼
1251 Substance over form 實質重於形式
1252 Substantively enacted 實質性立法
1253 Superannuation scheme 養老退休金方案
1254 Superseded versions 被取代之版本
1255 Supervisory non-management directors 非管理階層之監察人
1256 supplier 供應商/供應者
1257 supply agreement 供貨合約
1258 Surety bonds 保證保險
1259 surrender option 解約選擇權
1260 surrender values 解約價值
1261 Swap contract 交換合約
1262 swaption 交換選擇權
1263 Syndication 聯貸
1264 synthetic instrument 合成工具
1265 Tainting 懲罰
1266 take-or-pay contract 無條件支付合約
1267 Tangible asset 有形資產
1268 tangible fixed asset 有形固定資產
1269 Targeted exemptions 針對性豁免
1270 Tax 稅
1271 Tax base 課稅基礎/ 稅基
1272 Tax base of an asset or liability 資產或負債之課稅基礎/
資產或負債之稅基
1273 tax benefit 所得稅利益
1274 tax effects 所得稅影響數
1275 Tax expense (tax income) 所得稅費用(所得稅利益)
1276 tax jurisdiction 課稅轄區
1277 Tax liability 所得稅負債
1278 Tax purposes 課稅目的
1279 Tax rate 稅率
1280 Taxable profit (tax loss) 課稅所得(課稅損失)
1281 Taxable temporary difference 應課稅暫時性差異
1282 taxation 稅/ 稅捐
1283 technical feasibility and commercial viability
of extracting a mineral resource
礦產資源開採之技術可行性及商業價值
1284 Temporary difference 暫時性差異
1285 Tender offer 公開收購
1286 Termination benefits 離職福利
1287 Tests goodwill for impairment 商譽減損測試/ 測試商譽減損
1288 The Effects of Changes in Foreign
Exchange Rates
匯率變動之影響
1289 Theoretical ex-rights value per share 理論上每股除權後之公允價值
1290 Time-weighting factor 時間加權因子
1291 to ‘manufacture’ gains 「製造」利益
1292 Top-down test 由上而下測試法
1293 total return swap 總報酬交換
1294 Trade date 交易日
1295 trade date accounting 交易日會計
1296 Trade receivable 應收帳款
1297 trade secret 商業機密
1299 trading gains and losses 交易利益及損失
1300 Transaction 交易
1301 Transaction costs (financial instruments) (金融工具之)交易成本
1302 transaction price 交易價格
1303 Transfer 移轉/轉換/轉撥
1304 Transferee 受讓人
1305 Transferor 移轉人
1306 Transitional liability (defined benefit plans) 過渡性負債(確定福利計畫)
1307 Translation difference 換算差異數
1308 translation method 換算方法
1309 Translation of foreign currency 外幣換算
1310 translation of the financial statements 財務報表換算
1311 translation to the presentation currency 換算為表達貨幣
1312 Transparency 透明/ 透明度
1313 Treasury shares 庫藏股
1314 triggering event 啟動事件
1315 Trust activities 信託業務/ 信託活動
1316 Trustee 受託人
1317 two-class ordinary shares 兩類普通股
1318 ultimate controlling party 最終控制者
1319 unallocated surplus 未分配利益
1320 Unamortised 未攤銷(之)
1321 unbundle 分拆
1322 uncertain event 不確定事件
1323 Uncollectability 無法收現
1324 unconditional prohibitions 無條件禁止
1325 unconditional right to refuse redemption 無條件拒絕贖回權
1326 underlying asset 標的資產
1327 underlying variable 標的變數
1328 Understandability 可了解性
1329 underwriting year 承保年度
1330 undistributed earnings 未分配盈餘
1331 undrawn loan commitment 尚未動用之放款承諾
1332 Undue cost or effort 過度之成本或投入
1333 Unearned finance income 未賺得融資收益
1334 unearned premiums 未滿期保費
1335 Unguaranteed residual value 未保證殘值
1336 uniform accounting policies 統一會計政策
1337 unit of account 科目單位
1338 unit of production 單位產量
1339 unit trust 單位信託基金
1340 unit value 單位價值
1341 Uniting of interests 權益結合
1342 unit-linking feature 單位連結特性
1343 Unquoted 無報價
1344 unquoted equity instruments 無報價(之)權益工具
1345 unrecognised 未認列
1346 unrecognised financial instruments 未認列之金融工具
1347 unsecured commercial loans 無擔保商業放款/
無擔保商業借款
1348 Upstream transactions 逆流交易
1349 Useful life 耐用年限
1350 User [of financial statements] (財務報表)使用者
1351 users 使用者
1352 Users of financial statements 財務報表使用者
1353 Valid expectation 有效預期
1354 valuation 評價
1355 valuation method 評價方法
1356 valuation technique 評價技術
1357 Value added statement 附加價值表
1358 Value in use 使用價值
1359 value-at-risk 風險值
1360 Variable production overheads 變動製造費用
1361 Venturer 合資控制者
1362 vest 既得
1363 Vested employee benefits 既得員工福利
1364 vesting conditions 既得條件
1365 vesting period 既得期間
1366 voting rights 表決權
1367 Warrant 認股證
1368 Warranty 擔保/ 保證/ 保固
1369 warranty obligation 擔保(保證/ 保固)義務
1370 wash sale 虛售
1371 wear and tear 磨損
1372 weather derivatives 氣候衍生工具
1373 Weighted Average 加權平均
1374 weighted average cost formula 加權平均成本公式
1375 wholly-owned subsidiary 完全擁有之子公司
1376 willing parties 有成交意願之雙方
1377 work in progress 在製品
1378 Working capital 營運資金
1379 worst-case scenario 最差情況情境
1380 write off 沖銷
1381 write-down 沖減/ 註銷
1382 Written option 發行…選擇權
1383 Year-to-date 年初至當期末
1384 zero-cost interest rate collar 零成本之利率上下限
1385 zero-coupon government issues 零息政府債券
1386 ‘public-to-private’ service concession arrangement
「公辦民營」服務特許權協議
1387 aggregation criteria 彙總基準
1388 build-operate-transfer 興建─營運─移轉
1389 capping mechanism 上限機制
1390 Chief operating decision maker 主要營運決策者
1391 competitive harm exemption 競爭損害豁免
1392 construction or upgrade services 建造或升級服務
1393 conversion factor 轉換因子
1394 country of domicile 所在國家
1395 deferred policy acquisition costs 遞延保單取得成本
1396 fiduciary capacity 受託人身分
1397 grantor 授予人
1398 Group and Treasury Share Transactions 集團及庫藏股交易
1399 historical waste 過去之廢棄物
1400 Interim Financial Reporting and Impairment 期中財務報導與減損
1401 intragroup payment arrangement 集團內償付協議
1402 level of serviceability 服務能力水準
1403 Liabilities arising from Participating in a
Specific Market—Waste Electrical and
Electronic Equipment
參與特定市場所產生之負債：廢電機電子
設備
1404 management approach 管理法
1405 Matrix form of organisation 矩陣型組織
1406 non-cash items 非現金項目
1407 not-for-profit organizations 非營利組織
1408 Operating decisions 營運決策
1409 Operating Segments 營運部門
1410 operator 營運者
1411 public accountability 公共課責性
1412 public sector 公部門
1413 Publish What You Pay campaign 企業公告付費促進聯盟
1414 quantitative thresholds 量化門檻
1415 Reassessment of Embedded Derivatives 嵌入式衍生工具之重評估
1416 rehabilitate-operate-transfer 修建─營運─移轉
1417 restricted shares 限制型股份
1418 risk of divergence 分歧風險
1419 Segment manager 部門經理人
1420 Service Concession Arrangement 服務特許權協議
1421 surrogate measure 代理指標
1422 whole of life infrastructure 基礎建設之全部壽命期間
1423 customer loyalty programmes 客戶忠誠計畫
1424 incentives 誘因/獎勵
1425 award credits 獎勵積分
1426 consensus 共識
1427 judgement 判斷
1428 accounting arbitrage 會計套利
1429 allocation method 分攤方法
1430 customer relationship intangible assets 客戶關係無形資產
1431 The Limit on a Defined Benefit Asset,
Minimum Funding Requirements and their
Interaction
確定福利資產之限制、最低資金提撥要求
及其相互影響
1432 minimum funding requirement 最低資金提撥要求
1433 refund or a reduction in future contributions 退還資金或減少未來提撥金
1434 surplus in the plan 計畫之剩餘
1435 minimum funding contributions 最低資金提撥(金)
1436 wind-up 結束
1437 Onerous minimum funding requirements 虧損性最低資金提撥要求
1438 other comprehensive income 其他綜合損益
1439 Total comprehensive income 綜合損益總額
1440 Reclassification adjustments 重分類調整
1441 statement of financial position 財務狀況表
1442 statement of comprehensive income 綜合損益表
1443 end of the reporting period 報導期間(之)結束日
1444 owner 業主/所有者
1445 complete set of financial statements 整份財務報表
1446 debt-to-adjusted capital ratio 負債對調整後資本比率
1447 owner changes in equity 業主權益變動
1448 non-owner changes in equity 非業主權益變動
1449 General purpose financial statements 一般用途財務報表
1450 equal prominence 同等重要
1451 Other components of equity 其他權益組成部分
1452 property revaluation 不動產重估價
1453 acquisition method 收購法
1454 contingent consideration 或有對價
1455 deficit balance 虧損餘額
1456 finder’s fees 仲介費
1457 former subsidiary 前子公司
1458 indemnification assets 補償性資產
1459 investment retained 剩餘投資
1460 like transactions and events in similar
circumstances
相似情況下之類似交易及事項
1461 loss of control 喪失控制
1462 multiple arrangements 多項安排
1463 non-controlling interests 非控制權益
1464 obtaining or losing control 取得或喪失控制
1465 owners 業主
1466 partial disposal 部分處分
1467 reacquired rights 再取回權利
1468 share-based payment awards 股份基礎給付報酬
1469 Puttable Financial Instruments and
Obligations Arising on Liquidation
可賣回金融工具及清算所產生之義務
1470 pro rata share of the net assets 按淨資產之持分比例份額
1471 non-puttable ordinary shares 不可賣回之普通股
1472 Cost of an Investment in a Subsidiary,
Jointly Controlled Entity or Associate
投資子公司、聯合控制個體或關聯企業之
成本
1473 Plan to sell the controlling interest in a
subsidiary
出售子公司控制權益之計畫
1474 Measurement of change 改變之衡量
1475 Hedges of a Net Investment in a Foreign
Operation
國外營運機構淨投資避險
1476 intermediate or ultimate parent entity 中間或最終母公司
1477 foreign currency translation reserve (FCTR) 外幣換算準備
1478 lower level parent 較低層級母公司
1479 higher level parent entity 較高層級母公司
1480 step-by-step method 逐步法
1481 spot foreign exchange risk 即期外匯風險
1482 Agreements for the Construction of Real
Estate
不動產建造協議
1483 to market individual units ‘off plan’ 銷售「預售屋」個別單位
1484 contractual completion 合約完工
1485 accounting for revenue and associated
expenses
收入及相關費用之會計
1486 agreements in progress 進行中(之)協議
1487 Eligible Hedged Items 合格被避險項目
1488 purchased option hedging instrument 作為避險工具之購入選擇權
1489 Distributions of Non-cash Assets to Owners 分配非現金資產予業主
1490 non-cash assets 非現金資產
1491 cash alternative (選擇)現金
1492 non-reciprocal distributions of assets 資產片面分配
1493 non-current assets (or disposal groups) as
held for distribution to owners
待分配予業主之非流動資產(或處分群
組)
1494 adjusting event after the reporting period 報導期間後調整事項
1495 amounts recognised [in the statement of
financial position or in the statement of
comprehensive income]
(於財務狀況表或綜合損益表中)認列金
額
1496 end of reporting period 報導期間(之)結束日
1497 class of financial assets 金融資產類別
1498 by class of financial asset 依金融資產類別
1499 comparative statement of financial position 比較財務狀況表
1500 consolidated statement of financial position 合併財務狀況表
1501 for consolidation purposes 為了合併目的/ 以供合併
1502 control (of an entity) 控制(一個體)
1503 discounted basis (on a) 折現基礎
1504 events after the reporting period 報導期間後事項
1505 investment entity 投資個體/ 投資企業
1506 non-adjusting event after the reporting
period
報導期間後非調整事項
1507 opening IFRS statement of financial
position
初始國際財務報導準則財務狀況表
1508 performance 績效
1511 revised 修訂/ 修改(非用於形容準則)
1512 segment profit or loss 部門損益
1513 entities whose debt or equity securities are publicly traded
債務或權益證券公開發行之企業/ 債務
或權益證券公開發行之個體
1514 Net profit or loss for the period,
Fundamental Errors and Changes in
Accounting Policies
當期淨損益、基本錯誤及會計政策變動
1515 Non-discretionary 非裁量性
1516 Transfers of Assets from Customers 自客戶之資產移轉
1517 Outsourcing provider 委外服務提供者
1518 Ongoing access 持續獲得/ 持續使用
1519 assessing control 評估對…控制
1520 Financial Instruments: Presentation 金融工具：表達
1521 Group Cash-settled Share-based Payment
Transactions
集團之現金交割股份基礎給付交易
1522 Additional Exemptions for First-time
Adopters
首次採用者之額外豁免
1523 Accounting policies 會計政策
1524 Cash flows 現金流量
1525 Change in accounting estimate 會計估計變動
1526 Class of financial instruments 金融工具類別
1527 Compensation 補償/薪酬
1528 Component of an entity 企業(之)組成部分/ 個體(之)組成部分
1529 Compound financial instrument 複合金融工具
1530 Contingently issuable ordinary shares 或有發行普通股
1531 Fair value less costs to sell 公允價值減出售成本
1532 Financial guarantee contract 財務保證合約
1533 First IFRS reporting period 首份國際財務報導準則報導期間
1534 Funding (of post-employment benefits) (退職後福利之)提供資金/ 提撥資金/
提撥
1535 Funding (of retirement benefits) (退休福利之)提供資金/ 提撥資金/ 提
撥
1536 Guaranteed benefits 保證給付
1537 Guaranteed element 保證要素
1538 Identifiable 可辨認
1539 Incremental borrowing rate of interest
(lessee’s)
(承租人)增額借款利率
1540 Liability adequacy test 負債適足性測試
1541 Material 重大
1542 Monetary items 貨幣性項目
1543 Net assets available for benefits 可用於福利之淨資產
1544 Options, warrants and their equivalents 選擇權、認股證及其他類似權利
1545 Ordinary equity holders 普通股權益持有人
1546 Profit or loss 損益
1547 Reinsurance assets 再保險資產
1548 Retrospective restatement 追溯重編
1549 State (employee benefit) plan 政府(員工福利)計畫
1550 Vested benefits 既得福利
1551 Weighted average number of ordinary
shares outstanding during the period
當期流通在外普通股加權平均股數
1552 Financial Instruments: Disclosures 金融工具：揭露
1553 Changes in Existing Decommissioning,
Restoration and Similar Liabilities
現有除役、復原及類似負債之變動
1554 Applying the Restatement Approach under
IAS 29 Financial Reporting in
Hyperinflationary Economies
採用國際會計準則第29號『高度通貨膨脹
經濟下之財務報導』之重編法
1555 Scope of IFRS 2 國際財務報導準則第2號之範圍
1556 IFRS 2- Group and Treasury Share
Transactions
國際財務報導準則第2號：集團及庫藏股
交易
1557 IAS 19- The Limit on a Defined Benefit
Asset, Minimum Funding Requirements
and their Interaction
國際會計準則第19號：確定福利資產之限
制、最低資金提撥要求及其相互影響
1558 Classification of Rights Issues 股份認購權之分類
1559 Sponsoring employers 主辦雇主
1560 Government-related entity 政府關係個體
1561 Time value of money 貨幣（之）時間價值
1562 Accounting mismatch 會計配比不當
1563 Hybrid contract 混合合約
1564 Business model 經營模式
1565 Reclassification date 重分類日
1566 Instrument-by-instrument approach 逐項工具法
1567 Leverage 槓桿
1568 Recourse loan 具…追索權之放款（原文為full
recourse loan）
1569 Inverse floating interest rate 反浮動利率
1570 Measured at fair value through other
comprehensive income
透過其他綜合損益按公允價值衡量
1571 Extinguishing Financial Liabilities with
Equity Instruments
以權益工具消滅金融負債
1572 Debt for equity swaps 以債換股
1573 Prepayments of future contributions 未來提撥金之預付
1574 Limited Exemption from Comparative IFRS
7 Disclosures for First-time Adopters
國際財務報導準則第7號之比較揭露對首
次採用者之有限度豁免
1575 derivative liabilities 衍生負債
1576 symmetrical approach 對稱方法
1577 derivative assets 衍生資產
1578 own credit risk 本身信用風險
1579 specifically identified cash flows 明確辨認(之)現金流量
1580 fully proportionate (pro rata) share of the
cash flows
現金流量完全按比例(之)份額
1581 group of similar financial assets 組類似金融資產
1582 original asset 原始資產
1583 eventual recipients 最終收受者
1584 collection date 收現日
1585 loan sub-participation 放款次參貸
1586 servicing asset 服務資產
1587 servicing liability 服務負債
1588 larger financial asset 較大金融資產
1589 guarantee amount 保證金額
1590 non-cash collateral 非現金擔保品
1591 net investment hedge 淨投資避險
1592 revoke a designation 撤銷指定/取消指定
1593 economic characteristics and risks 經濟特性及風險
1594 create or enlarge an accounting mismatch 引發或加劇(…)會計配比不當
1595 financial liability at fair value through profit
or loss
透過損益按公允價值衡量之金融負債/金
融負債…透過損益按公允價值衡量
1596 commitment date 承諾日
1597 originator of the financial asset 金融資產之創始者
1598 interest-only strip receivable 分割利息債券應收款
1599 readily obtainable assets 易取得資產
1600 removal of accounts provision 移除帳戶條款
1601 amortising interest rate swap 攤銷型利率交換
1602 prepayment risk 提前還款風險
1603 legal release 合法解除
1604 stated or implied substantive terms 明定或隱含之實質條款
1605 beneficiary 受益人
1606 guarantor 保證人
1607 current offer price 現時報價
1608 Foreign currency exchange prices 外幣兌換價格
1609 surrender risk 解約風險
1610 servicing costs 服務成本
1611 asset-specific performance risk 資產特定績效風險
1612 risks and rewards 風險及報酬
1613 control
1614 reacquisition provision 再取得條款
1615 net cash-settled option 淨額現金交割選擇權
1616 continuing involvement approach 持續參與法
1617 transfer of risks and rewards 風險及報酬之移轉
1618 transfer of control 控制之移轉
1619 repurchase transactions 再買回交易
1620 practical ability to sell the asset 出售…資產之實際能力/將該資產…出
售予…之實際能力
1621 contractual right to receive the cash flows 收取…現金流量之合約權利
1622 pass-through arrangement 轉手協議
1623 original asset 原始資產
1624 continuing involvement 持續參與
1625 mixed attribute approach 混合屬性法
1626 basic loan features 基本放款特性
1627 managed on a contractual yield basis 按合約殖利率基礎管理
1628 ‘originate and hold’ business model 「創始並持有」經營模式
1629 management intentions 管理階層(之)意圖
1630 funded amount 融資金額
1631 waterfall structure 瀑布結構
1632 contractually linked instruments 合約連結工具
1633 look through 深入檢視
1634 financial assets acquired at a discount that
reflects incurred credit losses
按反映已發生信用損失之折價所取得之
金融資產
1635 three-category approach 三項種類法
1636 originated loan approach 創始放款法
1637 outreach programme 對外說明會活動
1638 adjusted fair value 調整後公允價值
1639 frozen credit spread method 凍結信用價差法
1640 bifurcation methodology 拆分方法
1641 full fair value 完全公允價值
1642 prudential supervisors 審慎監理機關
1643 cash instrument hedging 現金工具避險
1644 eligibility conditions 合格條件
1645 closely related 緊密關聯
1646 embedded prepayment penalties 嵌入式提前還款罰款
1647 disclosure approach 揭露法
1648 one-way reclassification 單向重分類
1649 repackaging 再包裝
1650 mid-market price 市場中價
1651 demand amount 要求即付金額
1652 recycling 再循環
1653 two-step approach 兩步驟法
1654 one-step approach 單一步驟法
1655 back-out 退出
1656 look through approach 深入檢視法
1657 application guidance 應用指引
1658 bearer biological asset 生產性生物資產
1659 bond 債券
1660 brand 品牌
1661 designation as at fair value through profit or
loss
指定為透過損益按公允價值衡量
1662 fair value gains and losses 公允價值利益及損失
1663 held for sale 待出售/持有供出售
1664 identifiability 可辨認性
1665 illustrative example 釋例
1666 indication of an impairment 跡象顯示…已減損/當有減損跡象時
1667 redemption price 贖回價格
1668 accelerated depreciation allowances 加速折舊準備
1669 accrual accounting assumption 應計會計假設
1670 accumulated depreciation 累計折舊
1671 applicability 適用性/可應用性
1672 benefit improvements 福利增加
1673 borrower 債務人/借款人
1674 capital approach 資本法
1675 cash flow projections 現金流量推估
1676 commitment fee 承諾費
1677 components of equity 權益組成部分
1678 consumer price index 消費者物價指數
1679 contractual terms and conditions 合約(之)條款及條件
1680 contributed equity 投入權益
1681 cumulative additional depreciation 累計額外折舊
1682 cumulative interest accreted 累計利息
1683 debt-to-equity ratio 負債對權益之比率
1684 deferred income 遞延收益
1685 defined benefit plan 確定福利計畫
1686 deposit account 存款帳戶
1687 depreciation expense 折舊費用
1688 discontinued operation 停業單位（原KT已有）
1689 discounted cash flow projections 折現現金流量推估/預估現金流量折現值
1690 fair value model 公允價值模式
1691 financial instruments puttable at fair value 可按公允價值賣回之金融工具
1692 financial service fees 金融服務費
1693 foreign currency borrowing 外幣借款（IAS39）
1694 foreign exchange differences 兌換差額
1695 incremental costs 增額成本
1696 intragroup transaction 集團內交易
1697 profit or loss sharing arrangement 損益分配協議/分紅約定
1698 non-controlling interest 非控制權益
1699 non-current liabilities 非流動負債
1700 non-depreciable assets 非折舊性資產
1701 redemption amount 贖回金額
1702 unitholder 基金(單位)持有人
1703 Improvements to IFRSs 國際財務報導準則之改善
1704 Artistic-related intangible assets 藝術相關之無形資產
1705 Marketing-related intangible assets 行銷相關之無形資產
1706 Contract-based intangible assets 合約基礎之無形資產
1707 replacement award 替代性報酬
1708 accounting acquiree 會計上被收購者
1709 contractual-legal criterion 合約或法定條件
1710 separability criterion 可分離性條件
1711 contingent consideration arrangement 或有對價約定
1712 shadow accounting 影子會計
1713 claims development 理賠發展
1714 income statement liability method 損益表負債法
1715 venture capital organisation 創業投資組織
1716 forward purchase contract 遠期購買合約
1717 principal amount 本金金額/本金/面額
1718 stepped interest 階梯式利息
1719 foreign currency derivative 外幣衍生工具
1720 spot rate 即期匯率/即期利率(註:視內文而定)
1721 forward coupon rate 遠期息票利率
1722 risk-free interest rate 無風險利率
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