Haier 2006 Annual Report Download - page 68

67
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
3.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
(Cont’d)
Property, plant and equipment and depreciation
Property, plant and equipment, other than construction in
progress, are stated at cost less accumulated depreciation
and any impairment losses. When an item of property, plant
and equipment is classified as held for sale or when it is part
of a disposal group classified as held for sale, it is not
depreciated and is accounted for in accordance with HKFRS
5
Non-current Assets and Disposal Groups Held for Sale and
Discontinued Operations
. The cost of an item of property,
plant and equipment comprises its purchase price and any
directly attributable costs of bringing the asset to its working
condition and location for its intended use. Expenditure
incurred after items of property, plant and equipment have
been put into operation, such as repairs and maintenance, is
normally charged to the income statement in the period in
which it is incurred. In situations where it can be clearly
demonstrated that the expenditure has resulted in an increase
in the future economic benefits expected to be obtained from
the use of an item of property, plant and equipment, and
where the cost of the item can be measured reliably, the
expenditure is capitalised as an additional cost of that asset
or as a replacement.
Depreciation is calculated on the straight-line basis to write
off the cost of each item of property, plant and equipment to
its residual value over its estimated useful life. The principal
annual rates used for this purpose are as follows:
Buildings 2% to 10%
Plant and machinery 5% to 19%
Tools, furniture and fixtures 10% to 33%
Motor vehicles 9% to 20%
Where parts of an item of property, plant and equipment have
different useful lives, the cost of that item is allocated on a
reasonable basis among the parts and each part is
depreciated separately.
Residual values, useful lives and depreciation method are
reviewed, and adjusted if appropriate, at each balance sheet
date.
3.4 主要會計政策概要
（續）
物業、廠房及設備及折舊
物業、廠房及設備（在建工程除外）乃以
成本減累計折舊及任何減值虧損列賬。
若物業、廠房及設備項目分類為可供出
售或屬於列為持作出售之出售組合一部
分，則不予折舊，根據香港財務報告準
則第5號
非流動資產及持作出售之出售組
合及已終止經營業務
入賬。物業、廠房
及設備項目之成本包括其購買價及任何
將資產達至其運作狀況及運往現址作擬
定用途之直接應佔成本。在物業、廠房
及設備項目投入運作後產生之支出，如
維修保養等，一般於產生期間之收益表
中扣除。倘當時之情況清楚顯示該項支
出導致預期日後因使用該物業、廠房及
設備項目而獲得之經濟利益增加，並能
可靠地衡量該項目成本，則將該項支出
撥作該項資產之額外成本或重置成本。
每項物業、廠房及設備項目乃按直線法
就其估計可使用年期撇銷成本以計算折
舊，就此採用之主要年率如下：
樓宇 2%至10%
廠房及設備 5%至19%
工具、傢具及裝置 10%至33%
汽車 9%至20%
若物業、廠房及設備項目任何部分之可
使用年期不同，則該項目成本將合理分
配至各部分，而各部分將分開計算折
舊。
餘值、可使用年期及折舊方法將於各結
算日檢討及作出適當調整。