FINANCIALREPORT--NOTES GLOSSARY 财务报告批注中的名词汇总翻译.docxVIP

Relief from royalty method: assumes that if a business did not own the identifiable brandname 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  HYPERLINK app:ds:Provision%20for%20Inventory%20impairment \t _self Provision for Inventory