銀行資產(chǎn)負(fù)債表中英文對(duì)照

1、銀行資產(chǎn)負(fù)債表中英文對(duì)照 1 資產(chǎn) assets 11 12 流動(dòng)資產(chǎn) current assets 111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111 庫(kù)存現(xiàn)金 cash on hand 1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現(xiàn)金 cash in transit 1117 約當(dāng)現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents 112 短期投資 short-term inv

2、estment 1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates 1125 短期投資 -公司債 short-term investments - corporate bonds

3、 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties 1138 其它應(yīng)收票據(jù) other notes receivable 1

4、139 備抵呆帳 應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 accounts receivable 1142 應(yīng)收分期帳款 installment accounts receivable 1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivab

5、le 118 其它應(yīng)收款 other receivables 1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable 1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract 1184 應(yīng)收收益 earned revenue receivable 1185 應(yīng)收退稅款 income tax refund receivable 1187 其它應(yīng)收款 - 關(guān)系人 ot

6、her receivables - related parties 1188 其它應(yīng)收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables 121122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價(jià)損失 allowance for reduction of

7、 inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產(chǎn)品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory

8、 to market 125 預(yù)付費(fèi)用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1252 預(yù)付租金 prepaid rents 1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance 1254 用品盤存 office supplies 1255 預(yù)付所得稅 prepaid income tax 1258 其它預(yù)付費(fèi)用 other prepaid expenses 126 預(yù)付款項(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases 1268 其它預(yù)付款項(xiàng) other prepayments 128129

9、其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 遞延所得稅資產(chǎn) deferre

10、d income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主(股東)往來(lái) owners(stockholders) current account 1294 同業(yè)往來(lái) current account with others 1298 其它流動(dòng)資產(chǎn)-其它 other current assets - other 13 基金及長(zhǎng)期投資 funds and long-term investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 13

11、12 改良及擴(kuò)充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長(zhǎng)期投資 long-term investments 1321 長(zhǎng)期股權(quán)投資 long-term equity investments 1322 長(zhǎng)期債券投資 long-term bond investments 1323 長(zhǎng)期不動(dòng)產(chǎn)投資 long-term real estate in-vestments 1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cas

12、h surrender value of life insurance 1328 其它長(zhǎng)期投資 other long-term investments 1329 備抵長(zhǎng)期投資跌價(jià)損失 allowance for excess of cost over market value of long-term investments 14 15 固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvemen

13、ts 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累積折舊 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累積折舊 -房屋及建物 accumulated depreciation - buildings

14、144146 機(jī)(器)具及設(shè)備 machinery and equipment 1441 機(jī)(器)具 machinery 1448 機(jī)(器)具 -重估增值 machinery - revaluation increments 1449 累積折舊 -機(jī)(器)具 accumulated depreciation - machinery 151 租賃資產(chǎn) leased assets 1511 租賃資產(chǎn) leased assets 1519 累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets 152 租賃權(quán)益改良 leasehold improvem

15、ents 1521 租賃權(quán)益改良 leasehold improvements 1529 累積折舊- 租賃權(quán)益改良 accumulated depreciation - leasehold improvements 156 未完工程及預(yù)付購(gòu)置設(shè)備款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress 1562 預(yù)付購(gòu)置設(shè)備款 prepayment for equipment 158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and e

16、quipment 1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment 1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment - revaluation increments 1589 累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment 16 遞耗資產(chǎn) depletable assets 161 遞耗資產(chǎn) depletable assets 1611

17、 天然資源 natural resources 1618 天然資源 -重估增值 natural resources -revaluation increments 1619 累積折耗 -天然資源 accumulated depletion - natural resources 17 無(wú)形資產(chǎn) intangible assets 171 商標(biāo)權(quán) trademarks 1711 商標(biāo)權(quán) trademarks 172 專利權(quán) patents 1721 專利權(quán) patents 173 特許權(quán) franchise 1731 特許權(quán) franchise 174 著作權(quán) copyright 1741 著作

18、權(quán) copyright 175 計(jì)算機(jī)軟件 computer software 1751 計(jì)算機(jī)軟件 computer software cost 176 商譽(yù) goodwill 1761 商譽(yù) goodwill 177 開辦費(fèi) organization costs 1771 開辦費(fèi) organization costs 178 其它無(wú)形資產(chǎn) other intangibles 1781 遞延退休金成本 deferred pension costs 1782 租賃權(quán)益改良 leasehold improvements 1788 其它無(wú)形資產(chǎn)-其它 other intangible assets

19、 - other 18 其它資產(chǎn) other assets 181 遞延資產(chǎn) deferred assets 1811 債券發(fā)行成本 deferred bond issuance costs 1812 長(zhǎng)期預(yù)付租金 long-term prepaid rent 1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) long-term prepaid insurance 1814 遞延所得稅資產(chǎn) deferred income tax assets 1815 預(yù)付退休金 prepaid pension cost 1818 其它遞延資產(chǎn) other deferred assets 182 閑置資產(chǎn) idle assets 1

20、821 閑置資產(chǎn) idle assets 184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables 1841 長(zhǎng)期應(yīng)收票據(jù) long-term notes receivable 1842 長(zhǎng)期應(yīng)收帳款 long-term accounts receivable 1843 催收帳款 overdue receivables 1847 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties 1848 其它

21、長(zhǎng)期應(yīng)收款項(xiàng) other long-term receivables 1849 備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租資產(chǎn) assets leased to others 1851 出租資產(chǎn) assets leased to others 1858 出租資產(chǎn) -重估增值 assets leased to others - incremental value from revaluation 1859 累積

22、折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others 186 存出保證金 refundable deposit 1861 存出保證金 refundable deposits 188 雜項(xiàng)資產(chǎn) miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 雜項(xiàng)資產(chǎn) -其它 miscellaneous assets - other 2 負(fù)債 liabilities 21 22 流動(dòng)負(fù)債 current liabilities 211 短期借款 sho

23、rt-term borrowings(debt) 2111 銀行透支 bank overdraft 2112 銀行借款 bank loan 2114 短期借款 -業(yè)主 short-term borrowings - owners 2115 短期借款 -員工 short-term borrowings - employees 2117 短期借款 -關(guān)系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 應(yīng)付短期票券 short-term notes and bills p

24、ayable 2121 應(yīng)付商業(yè)本票 commercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其它應(yīng)付短期票券 other short-term notes and bills payable 2129 應(yīng)付短期票券折價(jià) discount on short-term notes and bills payable 213 應(yīng)付票據(jù) notes payable 2131 應(yīng)付票據(jù) notes payable 2137 應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties 2138 其它應(yīng)付票據(jù) other

25、notes payable 214 應(yīng)付帳款 accounts pay able 2141 應(yīng)付帳款 accounts payable 2147 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties 216 應(yīng)付所得稅 income taxes payable 2161 應(yīng)付所得稅 income tax payable 217 應(yīng)付費(fèi)用 accrued expenses 2171 應(yīng)付薪工 accrued payroll 2172 應(yīng)付租金 accrued rent payable 2173 應(yīng)付利息 accrued interest payable 217

26、4 應(yīng)付營(yíng)業(yè)稅 accrued VAT payable 2175 應(yīng)付稅捐 -其它 accrued taxes payable- other 2178 其它應(yīng)付費(fèi)用 other accrued expenses payable 218219 其它應(yīng)付款 other payables 2181 應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable 2182 應(yīng)付遠(yuǎn)匯款 -外幣 forward exchange contract payable - foreign currencies 2183 買賣遠(yuǎn)匯溢價(jià) premium on forward exchange c

27、ontract 2184 應(yīng)付土地房屋款 payables on land and building purchased 2185 應(yīng)付設(shè)備款 Payables on equipment 2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties 2191 應(yīng)付股利 dividend payable 2192 應(yīng)付紅利 bonus payable 2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors 2198 其它應(yīng)付款 -其它 other payables - other 226 預(yù)

28、收款項(xiàng)advance receipts 2261 預(yù)收貨款 sales revenue received in advance 2262 預(yù)收收入 revenue received in advance 2268 其它預(yù)收款 other advance receipts 227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities -current portion 2271 一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion 2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 long-term loans payabl

29、e - current portion 2273 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion 2278 其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 other long-term lia- bilities - current portio

30、n 228229 其它流動(dòng)負(fù)債 other current liabilities 2281 銷項(xiàng)稅額 VAT received(or output tax) 2283 暫收款 temporary receipts 2284 代收款 receipts under custody 2285 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities 2291 遞延所得稅負(fù)債 deferred income tax liabilities 2292 遞延兌換利益 deferred foreign exchange gain 2293 業(yè)主(股東)往來(lái) owners cur

31、rent account 2294 同業(yè)往來(lái) current account with others 2298 其它流動(dòng)負(fù)債-其它 other current liabilities - others 23 長(zhǎng)期負(fù)債 long-term liabilities 231 應(yīng)付公司債 corporate bonds payable 2311 應(yīng)付公司債 corporate bonds payable 2319 應(yīng)付公司債溢(折)價(jià) premium(discount) on corporate bonds payable 232 長(zhǎng)期借款 long-term loans payable 2321 長(zhǎng)

32、期銀行借款 long-term loans payable - bank 2324 長(zhǎng)期借款 -業(yè)主 long-term loans payable - owners 2325 長(zhǎng)期借款 -員工 long-term loans payable - employees 2327 長(zhǎng)期借款 -關(guān)系人 long-term loans payable - related parties 2328 長(zhǎng)期借款 -其它 long-term loans payable - other 233 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable 2331 長(zhǎng)期應(yīng)付票據(jù)

33、long-term notes payable 2332 長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able 2333 長(zhǎng)期應(yīng)付租賃負(fù)債 long-term capital lease liabilities 2337 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties 2338 其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables 234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2341 估計(jì)應(yīng)付

34、土地增值稅 estimated accrued land value incremental tax pay-able 235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities 2351 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities 238 其它長(zhǎng)期負(fù)債 other long-term liabilities 2388 其它長(zhǎng)期負(fù)債-其它 other long-term liabilities - other 28 其它負(fù)債 other liabilities 281 遞延負(fù)債 deferred liabilities 2811 遞延收入 def

35、erred revenue 2814 遞延所得稅負(fù)債 deferred income tax liabilities 2818 其它遞延負(fù)債 other deferred liabilities 286 存入保證金 deposits received 2861 存入保證金 guarantee deposit received 288 雜項(xiàng)負(fù)債 miscellaneous liabilities 2888 雜項(xiàng)負(fù)債 -其它 miscellaneous liabilities財(cái)務(wù)報(bào)表詞匯Turnover 營(yíng)業(yè)額Other operating income其他經(jīng)營(yíng)收入General and admi

36、nistrative expenses一般及行政開支Loss from operations經(jīng)營(yíng)虧損Finance costs融資成本Loss before taxation除稅前虧損Taxation稅項(xiàng)Loss after taxation除稅后虧損Minority interests少數(shù)股東權(quán)益Net loss for the period期內(nèi)虧損凈額Loss per share (HK cent) Basic每股虧損（港仙）基本Non-current assets非流動(dòng)資產(chǎn)Current assets流動(dòng)資產(chǎn)Current liabilities 流動(dòng)負(fù)債Net current liab

37、ilities 流動(dòng)負(fù)債凈額Total assets less current liabilities 總資產(chǎn)減流動(dòng)負(fù)債Non-current liabilities非流動(dòng)負(fù)債consolidated profit and loss account 綜合損益帳consolidated balance sheets 綜合資產(chǎn)負(fù)債表Attributable to: Equity holders of the parent 下列人仕應(yīng)占：母公司股權(quán)持有人Loss attributable to shareholders 股東應(yīng)占虧損Prepaid lease payment 預(yù)付租金Goodwill

38、 商譽(yù)Inventories 存貨Trade and other receivables, deposits and prepayment應(yīng)收帳款及其他應(yīng)收款項(xiàng)、按金及預(yù)付款項(xiàng)Loans and interest receivables 貸款及應(yīng)收利息Pledged bank deposit 已抵押銀行存款Bank balances and cash 銀行結(jié)存及現(xiàn)金Segment results 分類業(yè)績(jī)Unallocated expenses 不分類開支Realized (loss) on investment in securities證券投資之變現(xiàn)（ 虧損）At beginning of

39、 year 年初Revaluation deficit charged to profit and loss account 於損益賬中扣除之重估減值A(chǔ)t balance sheet date 於結(jié)算日Additions 添置Accumulated amortisation 累計(jì)攤銷Net book value 賬面凈值Raw materials 原料Work in progress 在制品Finished goods 制成品Trade and bills receivables 應(yīng)收賬款及應(yīng)收票據(jù)Provision for doubtful debts 呆賬撥備Cash and bank b

40、alances 現(xiàn)金及銀行結(jié)存Time deposits 定期儲(chǔ)蓄Bank overdrafts, unsecured 銀行透支、無(wú)抵押Trust receipt loans, unsecured 信托收據(jù)貸款、無(wú)抵押Current portion of bank loans 銀行貸款之短期部份Purchase consideration 收購(gòu)之對(duì)價(jià) Issue of new shares 發(fā)行新股 Surplus in fair value of shares issued 發(fā)行股份之溢價(jià) Fair value of consideration 收購(gòu)之公允價(jià)值Direct costs rel

41、ating to the acquisition settled in cash有關(guān)收購(gòu)之直接現(xiàn)金成本Total acquisition costs 總收購(gòu)成本Fair value of acquired net assets and intangible assets購(gòu)入之凈資產(chǎn)及無(wú)形資產(chǎn)之公允價(jià)值Surplus on revaluation before reclassification 重新分類前之重估盈余Exchange adjustments 滙兌調(diào)整Written back on disposals 因出售而撥回Written back of impairment loss on

42、disposals因出售而撥回減值虧損Freehold 永久業(yè)權(quán)Demand deposits and current deposits 活期及往來(lái)賬戶存款Savings deposits 儲(chǔ)蓄存款Time, call and notice deposits 定期、即期及短期通知存款Negative fair value of derivatives 衍生工具的負(fù)公允價(jià)值Designated at fair value through profit or loss指定為通過(guò)損益以反映公允價(jià)值Non-trading 非交易用途Certificates of Deposit Issued 已發(fā)行存

43、款證Depreciation allowances in excess of related depreciation折舊免稅額超過(guò)有關(guān)折舊Cash flow hedge 現(xiàn)金流量對(duì)沖Non-trading debt securities issued 非交易性已發(fā)行債務(wù)證券Interests in jointly controlled entities 於共同控制實(shí)體的權(quán)益Derivative assets 衍生資產(chǎn)Financial assets at fair value through profit or loss 按公平值列帳及於損益表處理之財(cái)務(wù)資產(chǎn)Bank balances and

44、 cash 銀行結(jié)余及現(xiàn)金Time charter equivalent earnings 按期租合約對(duì)等基準(zhǔn)的收入Share of profits less losses of jointly controlled entities應(yīng)占共同控制實(shí)體溢利減虧損Currency translation differences 匯兌差額fair value losses of cash flow hedges 現(xiàn)金流量對(duì)沖的公平值虧損Net loss recognised directly in equity 在權(quán)益直接確認(rèn)的凈虧損Shares issued upon exercise of sh

45、are options於行使認(rèn)股權(quán)時(shí)發(fā)行的股份Shares purchased by trustee of the LTIS 長(zhǎng)期獎(jiǎng)勵(lì)計(jì)劃受托人購(gòu)入的股份Shares transferred to employees upon granting of restricted share awards 於授出有限制股份獎(jiǎng)勵(lì)后轉(zhuǎn)予雇員的股份Shares issued and transferred to employees upon granting of restricted share awards於授出有限制股份獎(jiǎng)勵(lì)后發(fā)行及轉(zhuǎn)予雇員的股份Shares transferred back to t

46、rustee upon lapse of restricted share awards 於有限制股份獎(jiǎng)勵(lì)失效后回?fù)苤潦芡腥说墓煞軸hare-based compensation 以股權(quán)支付的補(bǔ)償其他還有:current ratio 流動(dòng)比率=流動(dòng)資產(chǎn)/流動(dòng)負(fù)債quick ratio 速動(dòng)比率=速動(dòng)資產(chǎn)/流動(dòng)負(fù)債debt ratio 負(fù)債比率=負(fù)債總額/資產(chǎn)總額debt to equity 負(fù)債權(quán)益比率=帶息負(fù)債/（負(fù)債+所有者權(quán)益）dividend payout ratio 股息支付率=普通股股息/普通股凈收益net working capital營(yíng)運(yùn)資金凈值=流動(dòng)資產(chǎn)-流動(dòng)負(fù)債gross

47、margin 毛利率=（銷售收入已銷售商品成本）/銷售收入operation margin營(yíng)業(yè)利潤(rùn)率=息稅前利潤(rùn)（EBIT）/銷售收入profit margin 邊際利潤(rùn)率=凈利潤(rùn)/銷售收入 也叫return on salereturn on assets 資產(chǎn)報(bào)酬率return on equity 權(quán)益報(bào)酬率asset turnover 資產(chǎn)周轉(zhuǎn)率=銷售收入/資產(chǎn)平均余額EPS= earning per share 每股收益P/E=price/earning 市盈率ROE = Return on Assets 資產(chǎn)報(bào)酬率ROAE = Return on Assets Employed 占用資

48、產(chǎn)報(bào)酬率ROCE = return on capital employed 占用資本報(bào)酬率ROC = return on capital 資本報(bào)酬率IRR = internal return rate內(nèi)部報(bào)酬率法DCF = discount cash flow貼現(xiàn)現(xiàn)金流量法NPV = net present value 凈現(xiàn)值CFROI = cash flow return on investment 投資現(xiàn)金流回報(bào)EBIT = earning before interest & tax息稅前收入Net debt/total assets 有息負(fù)債率有息負(fù)債是指扣除應(yīng)付工資福利費(fèi)等無(wú)利息負(fù)擔(dān)后的債務(wù)Net Gearing= Net Debt / Equity 杠桿作用, 有息負(fù)債與所有者權(quán)益的比率有時(shí)候負(fù)債權(quán)益比是用長(zhǎng)期負(fù)債與普通股權(quán)益相比的Depreciation and amortization 折舊和攤削折舊費(fèi)還有個(gè)說(shuō)法叫committed capacity c