Haier 2007 Annual Report Download - page 75

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Haier Electronics Group Co., Ltd. Annual Report 2007 海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
2.4 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. 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%
2.4 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%