Haier 2007 Annual Report Download - page 91
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90
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)
Foreign currencies (Cont’d)
The functional currencies of Mainland China
subsidiaries are currencies other than the Hong Kong
dollar. As at the balance sheet date, the assets and
liabilities of these entities are translated into the
presentation currency of the Company at exchange
rates ruling at the balance sheet date, and their
income statements are translated into Hong Kong
dollars at the weighted average exchange rates for
the year. The resulting exchange differences are
included in the exchange fluctuation reserve. On
disposal of a foreign entity, the deferred cumulative
amount recognised in equity relating to that
particular foreign operation is recognised in the
income statement.
For the purpose of the consolidated cash flow
statement, the cash flows of Mainland China
subsidiaries are translated into Hong Kong dollars
at the exchange rates ruling at the dates of the cash
flows. Frequently recurring cash flows of Mainland
China subsidiaries which arise throughout the year
are translated into Hong Kong dollars at the weighted
average exchange rates for the year.
2.4 主要會計政策概要
（續）
外幣
（續）
若干中國大陸附屬公司之功能貨幣並非港
元。於結算日，該等實體之資產及負債按結
算日之匯率換算為本公司之呈列貨幣，而收
益表按年內之加權平均匯率換算為港元。所
產生之匯兌差額計入外匯波動儲備。出售海
外實體時，有關特定海外業務於權益確認之
遞延累計數額將於收益表確認。
就綜合現金流量表而言，中國大陸附屬公司
之現金流量按現金流量日期之匯率換算為港
元。中國大陸附屬公司於整個年度經常產生
之現金流量，按年內之加權平均匯率換算為
港元。