Haier 2007 Annual Report Download - page 94

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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
3. Significant Accounting Judgements And
Estimates (Cont’d)
Estimation uncertainty (Cont’d)
Write-down of inventories to net realisable value
Write-down of inventories to net realisable value
is made based on the ageing and estimated net
realisable value of inventories. The assessment
of the write-down amount involves management’s
judgements and estimates. Where the actual
outcome or expectation in future is different from the
original estimate, such differences will impact the
carrying value of the inventories and the write-down
charge/reversal in the period in which such estimate
has been changed.
Product warranty and installation provisions
Product warranty and installation provisions are
made based on sales volume and past experience
of the level of installation service rendered, repairs
or returns. The assessment of the provision amount
involves management’s judgements and estimates.
Where the actual outcome or expectation in future is
different from the original estimate, such differences
will impact the carrying amount of the product
warranty and installation provisions and the provision
amount charge/reversal in the period in which such
estimate has been changed.
Useful lives of items of property, plant and
equipment
The management determines the estimated useful
lives and related depreciation for the Group’s
property, plant and equipment. This estimate is
based on the historical experience of the actual
useful lives of items of property, plant and equipment
of similar nature and functions. It could change
significantly as a result of technical innovations and
competitor actions in response to industry cycles.
The depreciation charge will increase where the
useful lives are less than the previously estimated
useful lives, or it will write off or write down obsolete
or non-strategic assets that have been abandoned or
sold.
3. 重大會計判斷及估計
（續）
估計之不明朗因素 （續）
撇減存貨至可變現淨值
撇減存貨至可變現淨值乃按存貨賬齡及估計
可變現淨值而作出。評估撇減額涉及管理層
之判斷及估計。倘實際結果或未來期望與原
先估計不同，則上述差額將會對在有關估計
改變期間之存貨賬面值及撇減支出撥回構
成影響。
產品保養及安裝撥備
產品保養及安裝撥備乃按銷量及過往所提供
安裝服務、維修或退貨紀錄而作出。評估撥
備額涉及管理層之判斷及估計。倘實際結果
或未來期望與原先估計不同，則上述差額將
會對在有關估計改變期間之產品保養及安裝
撥備賬面值及撥備額支出撥回構成影響。
物業、廠房及設備項目之可使用年期
管理層釐定本集團之物業、廠房及設備之估
計可使用年期及有關折舊。該估計乃按照性
質與功能類似之物業、廠房及設備項目之實
際可使用年期而作出，可因技術創新及競爭
對手就行業週期而採取之行動而顯著改變。
倘可使用年期比先前之估計可使用年期短，
則會增加折舊支出，或會撇銷或撇減已棄置
或出售之過時或非策略資產。