Haier 2008 Annual Report Download - page 80

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
78
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)
Government grants
Government grants are recognised at their fair value where there
is reasonable assurance that the grant will be received and all
attaching conditions will be complied with. When the grant relates
to an expense item, it is recognised as income over the periods
necessary to match the grant on a systematic basis to the costs
that it is intended to compensate.
Revenue recognition
Revenue is recognised when it is probable that the economic
benefits will flow to the Group and when the revenue can be
measured reliably, on the following bases:
(a) from the sale of goods, when the significant risks and rewards
of ownership have been transferred to the buyer, provided
that the Group maintains neither managerial involvement to
the degree usually associated with ownership, nor effective
control over the goods sold;
(b) rental income, on a time proportion basis over the lease
terms;
(c) interest income, on an accrual basis using the effective interest
method by applying the rate that discounts the estimated
future cash receipts through the expected life of the financial
instrument to the net carrying amount of the financial asset;
and
(d) dividend income and compensation received from suppliers,
when the rights to receive were established.
2.4 主要會計政策概要 （續）
政府補助金
政府補助金於合理確定將獲取補助金及符合所
有附帶條件時，按公平值確認。倘補助金與開
支項目有關，則於有關期間必須確認為收入，
以有系統地配合擬補助之成本。
收入確認
收入乃於本集團可取得經濟利益且能可靠地計
算時按以下基準確認：
(a) 銷售貨物收入，於擁有權之大部分風險及
回報已轉移至買方而本集團不涉及通常與
擁有權聯繫之管理亦無實際上控制售出之
貨物時確認；
(b) 租金收入，按租期按時間比例確認；
(c) 利息收入，根據實際利息法按應計基準以
可將金融工具預期期限之估計未來現金回
報貼現為財務資產賬面淨值之比率計算；
及
(d) 股息收入及向供應商收取之賠償，於收款
權利獲確立時確認。
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