《國際財務報告準則》官方詞彙表-中英對照版.03

IFRS 3.A

business combination

企業合併

A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations as that term is used in IFRS 3.

收購方獲得一家或多家企業控制權的交易或其他事件。有時被稱爲 "真正合並 "或 "平等合併 "的交易也屬於《國際財務報告準則》第 3 號中使用的企業合併。

IAS 16.6 ,IAS 36.6,IAS 38.8

carrying amount

賬面價值

The amount at which an asset is recognized after deducting any accumulated depreciation (amortisation) and accumulated impairment

losses thereon.

資產扣除累計折舊（攤銷）和累計減值損失後確認的金額

IAS 7.6

Cash

現金

Cash on hand and demand deposits.

庫存現金和活期存款。

IAS 7.6    

cash equivalents

現金等價物

Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

短期、流動性強的投資，可隨時轉換爲已知金額的現金，價值變動風險很小。

IAS 7.6

cash flows

現金流

Inflows and outflows of cash and cash equivalents.

現金及現金等價物的流入和流出。

IAS 36.6,IFRS 5.A

cash-generating unit

現金單位

The smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

產生的現金流入基本獨立於其他資產或資產組現金流入的最小可識別資產組。

IFRS 2.A

cash-settled share-based payment transaction

以現金結算的股份支付交易

A share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets  to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity.    

以股份爲基礎的付款交易，在這種交易中，企業通過承擔向貨物或服務供應商轉移現金或其他資產的責任來獲取貨物或服務，而轉移的金額是基於企業或集團內另一企業的權益工具（包括股份或股票期權）的價格（或價值）。

CF.7.7

Classification

分類

The sorting of assets, liabilities, equity, income or expenses on the basis of shared characteristics for presentation and disclosure purposes.

資產、負債、權益、收入或支出的分類，根據共同特徵進行分類，以便列報和披露。

IAS 24.9

close members of the family of a person

親屬

Those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity and include:

在與實體打交道時可能會影響該人或受其影響的家庭成員，包括：

(a) that person’s children and spouse or domestic partner;

(b) children of that person’s spouse or domestic partner;

(c) dependants of that person or that person’s spouse or domestic partner.

(a) 該人的子女和配偶或同居伴侶；

(b) 該人的配偶或同居伴侶的子女；    

(c) 該人或其配偶或同居伴侶的受撫養人。

IAS 21.8

closing rate

收盤價

The spot exchange rate at the end of the reporting period.

本報告期末的即期匯率。

CF.3.12

combined financial statements

合併財務報表

Financial statements of a reporting entity that comprises two or more entities that are not all linked by a parent-subsidiary relationship.

由兩個或多個實體組成的報告實體的財務報表，這些實體並非都由母子公司關係聯繫在一起。

IFRS 16.A

commencement date of the lease

(commencement date)

租約生效日期

（生效日期）

The date on which a lessor makes an underlying asset available for use by a lessee.

出租人將相關資產提供給承租人使用的日期。

IAS 24.9    

Compensation

賠償金

Includes all employee benefits (as defined in IAS 19) including employee benefits to which IFRS 2 applies. Employee benefits are all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered to the entity. It also includes such consideration paid on behalf of a parent of the entity in respect of the entity.Compensation includes:

包括所有僱員福利（定義見《國際會計準則》第 19 號），包括適用《國際財務報告準則》第 2 號的僱員福利。僱員福利是指實體或代表實體支付、應付或提供的所有形式的對價，以換取爲實體提供的服務。它還包括代表實體的母公司爲實體支付的對價：

(a)short-term employee benefits, such as wages, salaries and social security contributions, paid annual leave and paid sick leave, profit sharing and bonuses (if payable within twelve months of the end of the period) and non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees;

短期僱員福利，如工資、薪金和社會保障繳款、帶薪年假、帶薪病假、利潤分享和獎金（如果應在期滿後 12 個月內支付）以及非貨幣福利（如醫療、住房、汽 車、免費或無償的醫療服務）。

在職員工的非貨幣福利（如醫療保健、住房、汽車和免費或補貼商品或服務）；

(b)post-employment benefits such as pensions, other retirement benefits,post-employment life insurance and post-employment medical care;

離職後福利，如養老金、其他退休福利、離職後人壽保險和離職後醫療；

(c)other long-term employee benefits,including long service leave or sabbatical leave, jubilee or other long service benefits, long-term disability benefits and, if they are not payable wholly within twelve months after the end of the period, profit sharing,bonuses and deferred compensation;    

其他長期僱員福利，包括長期服務假或公休假、禧年或其他長期服務福利、長 期殘疾福利，以及利潤分享、獎金和遞延報酬（如果這些福利不在期末後 12 個月內全部支付）；

(d)termination benefits; and

離職福利；以及

(e)share-based payment.

以股份爲基礎的付款。

IFRS 5.A

component of an entity

組成部分

Operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.

在業務上和財務報告中可與實體其他部分明確區分開來的業務和現金流。

IAS 27.4,IAS 28.3,IFRS 10.A

consolidated financial statements

合併財務報表

The financial statements of a group in which assets, liabilities, equity, income, expenses and cash flow of the parent and its subsidiaries are presented as those of a single economic entity.

集團財務報表，其中母公司及其子公司的資產、負債、權益、收入、支出和現金流作爲單一經濟實體的資產、負債、權益、收入、支出和現金流列報。    

CF.3.11

consolidated financial statements

合併財務報表

Financial statements of a reporting entity that comprises both the parent and its subsidiaries.

由母公司及其子公司組成的報告實體的財務報表。

IAS 37.10

constructive obligation

推定義務

An obligation that derives from an entity’s actions where:

在下列情況下，實體的行爲產生的義務：

(a)by an established pattern of past practice, published policies or a sufficiently specific current statement,the entity has indicated to other parties that it will accept certain responsibilities; and

(a) 該實體通過過去的既定做法、公佈的政策或足夠具體的當前聲明，向其他各方表明它將承擔某些責任；以及

(b)as a result, the entity has created a valid expectation on the part of those other parties that it will discharge thoseresponsibilities.

(b) 因此，該實體使其他各方產生了對它將履行這些責任的有效期望。

IAS 37.10    

contingent asset

或有資產

A possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.

一種可能的資產，由過去的事件產生，其存在與否只能由一個或多個不確定的未來事件的發生或不發生來確認，而這些事件並不完全在實體的控制範圍之內。

IFRS 3.A

Contingent consideration

或有對價

Usually, an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.

However, contingent consideration also may give the acquirer the right to the return of previously transferred consideration if specified conditions are met.

通常是指如果未來發生特定事件或滿足特定條件，收購方有義務向被收購方的前所有者轉讓額外資產或股權，作爲交換被收購方控制權的一部分。如果未來發生特定事件或滿足特定條件，收購方有義務向被收購方的前所有者轉讓額外資產或股本權益，作爲交換被收購方控制權的一部分。

不過，或有對價也可能賦予收購方在滿足特定條件時返還先前轉讓對價的權利。條件得到滿足。

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