Haier 2006 Annual Report Download - page 90

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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）
7. PROFIT BEFORE TAX
The Group’s profit before tax is arrived at after charging/
(crediting)#:
2006 2005
二零零六年 二零零五年
Notes HK$’000 HK$’000
附註 千港元 千港元
(Restated)
（重列）
Cost of inventories sold 售出存貨成本 5,961,423 5,827,857
Depreciation 折舊
17 101,360 127,094
Recognition of prepaid land premiums 確認預付土地款
18 1,427 1,051
Amortisation of intangible assets* 無形資產攤銷*
19 639 931
Research and development costs* 研究及開發費用*87,183 112,703
Auditors’ remuneration 核數師酬金 7,700 6,000
Employee benefits expense (including 員工成本（包括董事
directors’ remuneration —
note 9 ): 酬金－ 附註 9 ）：
Wages and salaries 工資及薪金 163,486 152,368
Equity-settled share option expense 以股本結算之購股權支出 409 —
Net pension scheme contributions 退休金計劃供款及其他
and other benefits 福利淨額 38,550 28,109
202,445 180,477
Minimum lease payments 經營租約之最低
under operating leases: 租金款項：
Land and buildings 土地及樓宇 24,143 10,104
Plant and machinery 廠房及機器 —160
24,143 10,264
Provision for obsolete and 過時及滯銷存貨
slow-moving inventories* 撥備*30,238 53,831
Provision for bad and doubtful debts**: 呆壞賬撥備**：
Trade receivables 應收貿易賬款 —34,303
Other receivables 其他應收賬款 —1,360
—35,663
Product warranty and 產品保養及安裝撥備
installation provisions
32 362,946 241,639
Impairment of goodwill*** 商譽減值***
20 —321,947
Loss on disposal/write-off of items of 出售撇銷物業、廠房及
property, plant and equipment, net** 設備項目之虧損淨額** 2,441 4,458
Foreign exchange differences, net 匯兌差額淨額 (7,727) (3,686)
7. 除稅前溢利
本集團之除稅前溢利已扣除（計入）下
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