Haier 2007 Annual Report Download - page 88

87
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)
Income tax (Cont’d)
Deferred tax assets and liabilities are measured at
the tax rates that are expected to apply to the period
when the asset is realised or the liability is settled,
based on tax rates (and tax laws) that have been
enacted or substantively enacted at the balance
sheet date.
Deferred tax assets and deferred tax liabilities are
offset if a legally enforceable right exists to set off
current tax assets against current tax liabilities and
the deferred taxes relate to the same taxable entity
and the same taxation authority.
Government grants
Government grants are recognised at their fair value
where there is reasonable assurance that the grant
will be received and all attaching conditions will be
complied with. When the grant relates to an expense
item, it is recognised as income over the periods
necessary to match the grant on a systematic basis
to the costs that it is intended to compensate.
Revenue recognition
Revenue is recognised when it is probable that
the economic benefits will flow to the Group and
when the revenue can be measured reliably, on the
following bases:
(a) from the sale of goods, when the significant
risks and rewards of ownership have been
transferred to the buyer, provided that the
Group maintains neither managerial involvement
to the degree usually associated with
ownership, nor effective control over the goods
sold;
(b) rental income, on a time proportion basis over
the lease terms;
(c) interest income, on an accrual basis using
the effective interest method by applying
the rate that discounts the estimated future
cash receipts through the expected life of the
financial instrument to the net carrying amount
of the financial asset; and
(d) dividend income, when the shareholders’ right
to receive payment has been established.
2.4 主要會計政策概要
（續）
所得稅 （續）
遞延稅項資產及負債按變現資產或償還負債
期間預計適用稅率計算，而預計之適用稅率
乃按結算日已頒行或大致上已頒行之稅率
（及稅法）釐定。
倘根據法例可將同一應課稅實體及同一稅務
當局的即期稅項資產與即期稅項負債以及遞
延稅項對銷，則可將遞延稅項資產與遞延稅
項負債對銷。
政府補助金
政府補助金於合理確定將獲取補助金及符合
所有附帶條件時，按公平值確認。倘補助金
與開支項目有關，則於有關期間確認為開
支，以有系統地配合擬補助之成本。
收入確認
收入乃於本集團可取得經濟利益且能可靠地
計算時按以下基準確認：
(a) 銷售貨物收入，於擁有權之大部分風
險及回報已轉移至買方而本集團不涉
及通常與擁有權聯繫之管理亦無實際
上控制售出之貨物時確認；
(b) 租金收入，按物業租期按時間比例確
認；
(c) 利息收入，根據實際利率法按應計基
準以可將財務資產預期期限之估計未
來現金回報貼現為財務資產賬面淨值
之比率計算；及
(d) 股息收入，於股東收取支付之權利獲
確立時。