Haier 2008 Annual Report Download - page 85

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
83
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
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
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 management will
write off or write down obsolete or non-strategic assets that have
been abandoned or sold.
Impairment of receivables
The Group maintains an allowance for estimated loss arising from
the inability of its debtors to make the required payments. The Group
makes its estimates based on the aging of its receivable balances,
debtor’s creditworthiness, and historical write-off experience. If the
financial condition of its debtors was to deteriorate so that the
actual impairment loss might be higher than expected, the Group
would be required to revise the basis of making the allowance.
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
用年期之過往經驗而作出，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，或管理層會撇銷或撇減已棄
置或出售之過時或非策略資產。
應收賬款減值
本集團維持其債務人未能作出所須付款而產生
之估計虧損之撥備。本集團根據應收賬款結餘
之賬齡、債務人之信譽及過往撇銷之經驗作出
估計。倘其債務人之財務狀況惡化，使實際減
值虧損可能高於預期，本集團將須修訂其作出
撥備之基準。
56432.27b!Opuft/joee!!!9456432.27b!Opuft/joee!!!94 33050311:!!!5;27;2433050311:!!!5;27;24