Relieffromroyaltymethod:assumesthatifabusinessdidnotowntheidentifiablebrandnameunderconsiderationitwouldhavetopayaroyaltytotheownersofthebrandnameforitsuse.Thecalculationispreparedonadiscountedcashflowanalysisofthefutureroyaltystreamwhichisbasedonfinancialbudgetscoveringaoneyearperiod.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"ProvisionforInventoryimpairment存货跌价准备；备货贬价筹办HYPERLINK"app:ds:provision%20for%20asset%20impairment"\t"_self"provisionforassetimpairment资产减值准备HYPERLINK"app:ds:Provision%20for%20impairment%20of%20inventories"\t"_self"Provisionforimpairmentofinventories存货跌价准备HYPERLINK"app:ds:provision%20for%20fixed%20asset%20impairment"\t"_self"provisionforfixedassetimpairment固定资产减值准备；固定资产减值筹办HYPERLINK"app:ds:provision%20for%20fixed%20property%20impairment"\t"_self"provisionforfixedpropertyimpairment固定资产减值准备impairmentof：使用寿命有限的无形资产的减损HYPERLINK"app:ds:Impairment%20Loss%20of%20Assets"\t"_self"ImpairmentLossofAssets资产减值损失HYPERLINK"app:ds:Impairment%20Provision%20of%20Bad%20Debts"\t"_self"ImpairmentProvisionofBadDebts坏账准备HYPERLINK"app:ds:impairment%20of%20value"\t"_self"impairmentofvalue价值减损HYPERLINK"app:ds:impairment%20of%20the%20kidney"\t"_self"impairmentofthekidney伤肾HYPERLINK"app:ds:impairment%20of%20visual%20acuity"\t"_self"impairmentofvisualacuity视力减退HYPERLINK"app:ds:percent%20impairment%20of%20hearing"\t"_self"percentimpairmentofhearing听觉损害率HYPERLINK"app:ds:impairment%20of%20hearing"\t"_self"impairmentofhearing听力损伤HYPERLINK"app:ds:Impairment%20of%20Asset"\t"_self"ImpairmentofAsset所谓资产减值；财产减值准备HYPERLINK"app:ds:impairment%20of%20benefit"\t"_self"impairmentofbenefit利益损害3.Operatingprofit营业费用(a)ExpensesMaterialsandconsumablesused：消耗原材料Employeecosts：应付职工薪酬Rentalexpensesrelatingtooperatingleases：租金Amortisationofotherintangibles：其他无形资产摊