Haier 2008 Annual Report Download - page 68

Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
66
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
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%
Where parts of an item of property, plant and equipment have
different useful lives, the cost of that item is allocated on a
reasonable basis among the parts and each part is depreciated
separately.
Residual values, useful lives and the depreciation method are
reviewed, and adjusted if appropriate, at least at each balance
sheet date.
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致其
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%
若物業、廠房及設備項目任何部分之可使用年
期不同，則該項目成本將合理分配至各部分，
而各部分將分開計算折舊。
餘值、可使用年期及折舊方法將至少於每個結
算日檢討及作出適當調整。
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