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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
68
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)
Intangible assets (other than goodwill) (Cont’d)
Research and development costs
All research costs are charged to the income statement as
incurred.
Expenditure incurred on projects to develop new products is
capitalised and deferred only when the Group can demonstrate
the technical feasibility of completing the intangible asset so that
it will be available for use or sale, its intention to complete and its
ability to use or sell the asset, how the asset will generate future
economic benefits, the availability of resources to complete the
project and the ability to measure reliably the expenditure during
the development. Product development expenditure which does
not meet these criteria is expensed when incurred.
Deferred development costs are stated at cost less any impairment
losses and are amortised using the straight-line basis over the
commercial lives of the underlying products.
Operating leases
Leases where substantially all the rewards and risks of ownership
of assets remain with the lessor are accounted for as operating
leases. Where the Group is the lessor, assets leased by the Group
under operating leases are included in non-current assets, and
rentals receivable under the operating leases are credited to the
income statement on the straight-line basis over the lease terms.
Where the Group is the lessee, rentals payable under the operating
leases are charged to the income statement on the straight-line
basis over the lease terms.
Prepaid land premiums under operating leases are initially stated
at cost and subsequently recognised on the straight-line basis over
the lease terms.
2.4 主要會計政策概要
（續）
無形資產（不包括商譽）
（續）
研究及開發費用
所有研究費用於產生時在收益表扣除。
開發新產品項目所產生之支出，只有在本集團
證明在技術上可以完成無形資產並該無形資產
可供使用或出售、有意完成項目及有能力使用
或出售資產、資產如何產生未來經濟利益、可
動用資源以完成項目及能可靠衡量發展期間之
開支時，方會撥充資本及遞延處理。若產品開
發支出未符合上述條件，則於產生時列作支
出。
遞延開發成本按成本減任何減值虧損列賬，並
按相關產品之商業年期以直線法攤銷。
經營租約
凡資產擁有權之絕大部分回報及風險仍由出租
人享有及承擔之租約，均列為經營租約。倘本
集團為出租人，本集團根據經營租約出租之資
產乃計入非流動資產內，而經營租約項下之應
收租金則按直線法在租期內入賬收益表。倘本
集團為承租人，則根據該等經營租約應付之租
金乃以直線法按租期在收益表扣除。
經營租約之預付土地款首先按成本列賬，其後
以直線法按租期確認。
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