香港上市公司年报常用词汇IX

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T

 

Taxable profit

应课税溢利 

Taxable profit or loss

应课税溢利或亏损 

Taxable temporary differences

应课税暂时性差额 

Tax credit

税项抵免 

Tax payable

应付税项 

Taxation

税项 

Taxation paid

已付税项 

Taxation payable 

应缴税项 

Taxation recoverable

可收回税项 

Taxes refunded/paid

退回╱已付税项 

Temporary difference

暂时性差异/暂时差额 

The Company’s Employee Share Subscription Scheme

本公司僱员认股计划 

The Company’s Executive Share Option Scheme

本公司行政人员购股权计划 

The Company’s Share Registrars

本公司股份登记处 

The financial period under review

回顾之财政期间 

The financial year ended [date]

截至[日期]止之财政年度 

The first-in first-out basis

先入先出法 

The forthcoming annual general meeting

应届股东周年大会 

The net unrealized gains or losses

未变现盈亏净额 

The next following annual general meeting

下届股东周年大会 

The register of substantial shareholders

主要股东名册 

The ultimate holding company

最终控股公司 

Their respective roles and responsibilities

彼等各自之职务及职责 

Then holdings of such shares

当时所持股份 

There are no recent history of default

近期无拖欠记录 

Total assets

总资产╱资产总值 

Total assets less current liabilities

总资产减流动负债 

Total cash consideration

现金总代价 

Total recognised losses

已确认亏损总额 

Total recognized gains

已确认收益总额 

Total site area

地盘总面积 

Trade and bills payables

贸易应付款项及应付票据 

Trade and bills receivables

贸易应收款项及应收票据 

Trade and other payables 

贸易及其他应付款项 

Trade and other receivables

贸易及其他应收款项 

Trade payable and accrued liabilities

贸易应付款项及应计负债 

Trade receivable, deposits and prepayments

贸易应收款项、按金及预付款项 

Trade, other receivables and prepayments

贸易、其他应收款项及预付款项 

Transfer to general reserve

拨往一般储备╱转至一般拨备 

Transfer of reserves

转拨储备 

Transitional provisions

过渡性条文 

Translation of foreign currencies

外币换算 

Treasury bills

国库票据 

Treasury investment

财务投资 

Trust receipt loans

信托收据贷款 

Turnover

营业额 

Turnover and operating results by segment

营业额及营业业绩分析 

U

 

Unallocated assets/liabilities

未分配资产╱负债 

Unallocated gains

未分配收益 

Unconditional general mandate

无条件一般授权 

Undated

无注明日期 

Under the original terms of an invoice

根据发票原有条款 

Underlying shares

相关股份 

Underprovisions

拨备不足 

United States dollars

美元 

Unlisted investments

非上市投资 

Unrealized gain

未变现收益 

Unremitted earnings

未汇出盈利 

Unsecured, interest-free and have no fixed terms of repayment

无抵押、免息及无固定还款期 

Unsecured loans advanced from a third party

来自第三方垫付之无抵押贷款 

Useful lives

可使用年期 

V

 

Valuable contribution

宝贵贡献 

Value-added service

增值服务 

Vesting Conditions and Cancellation

归属条件及注销 

Vesting period

归属期 

W

 

Wages and salaries

工资及薪金 

Weighted average closing price

加权平均收市价 

Weighted average number of ordinary shares

普通股加权平均数 

Which is the earliest/earlier of

以最╱较早者为准 

Within the meaning of 

定义见 

Wholesale and distribution

批发及分销 

Work-in-progress

在制品 

Working capital ratio

营运资金比率 

Write-back of allowance for bad and doubtful debts

呆坏账拨备拨回 

Write off

撇销 

Written guideline

书面指引 


发布于 2021-04-01 13:45:06
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