31日，於正發文就《宮鎖連城》侵犯《梅花烙》版權一事向瓊瑤道歉。郭敬明近日髮長文就小說抄襲向原作者莊羽道歉，表示：「我將把《夢裡花落知多少》這本小說出版後獲得所有的版稅以及全部收益全部賠償給莊羽女士。」
本期英語主播：小逗
「版稅」用英語怎麼說?
royalty 作可數名詞，中文意思為: (作家、音樂家等的)版稅; 詞典英文解釋為:
Royalties are payments made to authors and musicians when their work is sold or performed. They usually receive a fixed percentage of the profits from these sales or performances.
版稅是在作家和音樂家的作品被出售或表演時支付給他們的款項。他們通常從這些銷售或表演中獲得固定比例的利潤。
舉個例子🌰:
I lived on about £3,000 a year from the royalties on my book.
我靠著寫書得來的每年約3,000英鎊的版稅生活。
版稅計入哪個會計科目?
1.如果是收到別人的版權費, 版權費用計入主營業務收入，帳務處理如下👇🏻
借：銀行存款
貸：主營業務收入/其他業務收入
2.如果是支付給別人的版權費, 版權費用計入主營業務收入, 帳務處理如下👇🏻
借：銀行存款
貸：管理費用
What Is a Royalty?
什麼是版稅？
A royalty is a legally-binding payment made to an individual, for the ongoing use of his or her originally-created assets, including copyrighted works, franchises, and natural resources.
版稅是向個人支付的具有法律約束力的付款，用於持續使用他或她最初創造的資產，包括受版權保護的作品、特許經營權和自然資源。
In most cases, royalties are revenue generators specifically designed to compensate the owners of songs or properties, when they license out their assets for another party's use.
在大多數情況下，版稅是專門設計用來補償歌曲或財產所有者的收入來源，當他們將自己的資產授權給另一方使用時。
Royalties payments typically constitute a percentage of the gross or net revenues obtained from using the owner's property.
版稅支付通常佔使用所有者財產獲得的毛收入或淨收入的一個百分比。
Payment may be patent royalties, trademark royalties, copyrighted materials, book publishing royalties, music royalties, and art royalties.
支付的版稅可以是專利版稅、商標版稅、受版權保護的材料版稅、圖書出版版稅、音樂版稅和藝術版稅。
Royalty agreements should benefit both the licensor (the person receiving the royalty) and the licensee (the person paying the royalty).
版稅協議應當使許可人(收取版稅的人)和被許可人(支付版稅的人)都受益。
The terms of royalty payments are laid out in a license agreement. In most license agreements, royalty rates are defined as a percentage of sales or a payment per unit.
版稅的支付條款在許可協議中規定。在大多數許可協議中，版稅費率定義為銷售額的百分比或每單位付款金額。
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