Haier 2008 Annual Report Download - page 77

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
75
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)
Inventories
Inventories are stated at the lower of cost and net realisable value.
Cost is determined on the weighted average basis and, in the case
of work in progress and finished goods, comprises direct materials,
direct labour and an appropriate proportion of overheads. Net
realisable value is based on the estimated selling prices less any
estimated costs to be incurred to completion and disposal.
Cash and cash equivalents
For the purpose of the consolidated cash flow statement, cash and
cash equivalents comprise cash on hand and demand deposits, and
short term highly liquid investments that are readily convertible
into known amounts of cash, are subject to an insignificant risk
of changes in value, and have a short maturity of generally within
three months when acquired, less bank overdrafts which are
repayable on demand and form an integral part of the Group’s
cash management.
For the purpose of the balance sheets, cash and cash equivalents
comprise cash on hand and at banks, including term deposits,
which are not restricted as to use.
Provisions
A provision is recognised when a present obligation (legal or
constructive) has arisen as a result of a past event and it is probable
that a future outflow of resources will be required to settle the
obligation, provided that a reliable estimate can be made of the
amount of the obligation.
When the effect of discounting is material, the amount recognised
for a provision is the present value at the balance sheet date
of the future expenditures expected to be required to settle the
obligation. The increase in the discounted present value amount
arising from the passage of time is included in finance costs in the
income statement.
Provisions for installation services and product warranties granted
by the Group on certain products are recognised based on sales
volume and past experience of the level of installation services
rendered, repairs or returns, discounted to their present values as
appropriate.
2.4 主要會計政策概要 （續）
存貨
存貨乃按成本與可變現淨值兩者中之較低者入
賬。成本按加權平均基準釐定。如屬在製品及
製成品，成本包括直接原料、直接勞工及按適
當比例計算之間接成本。可變現淨值指估計售
價減任何在完成及出售時產生之估計成本。
現金及現金等值項目
就綜合現金流量表而言，現金及現金等值項目
包括庫存現金及活期存款，以及可隨時兌換為
已知數額現金、價值波動風險輕微，且一般於
取得當日起計三個月內到期之高度流動短期投
資，減須按通知償還之銀行透支，為本集團現
金管理之整體部分。
就資產負債表而言，現金及現金等值項目為用
途不受限制之庫存及存放於銀行之現金，包括
定期存款。
撥備
倘若由於過往事項產生現有法定或推斷責任，
而解除責任可能需要未來資源流出，且該責任
之數額能可靠衡量，則會確認撥備。
當貼現影響重大時，已確認之撥備數額為預期
解除責任所需之未來支出於結算日之現值。隨
時間流逝而產生之貼現現值增加將計入收益表
之融資成本。
本集團就若干產品所提供之安裝服務及產品保
養撥備根據銷量及過往之安裝服務及維修或退
貨水平而確認，並貼現成現值（如適用）。
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