Haier 2008 Annual Report Download - page 91

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
89
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
6. Profit Before Tax
The Group’s profit before tax is arrived at after charging:
2008 2007
二零零八年 二零零七年
Notes HK$’000 HK$’000
附註 千港元 千港元
Cost of inventories sold 售出存貨成本 8,007,412 5,991,925
Depreciation 折舊 15 96,653 80,061
Recognition of prepaid 確認預付土地款
land premiums 16 2,064 2,324
Amortisation of 無形資產攤銷*
intangible assets * 17 645 355
Research and development 研究及開發費用*
costs * 91,923 60,505
Auditors’ remuneration 核數師酬金 5,000 8,000
Employee benefit expense 僱員福利開支
(including directors’ （包括董事酬金－ 附註8 ）：
remuneration – note 8):
Wages and salaries 工資及薪金 714,725 422,978
Welfare 福利 24,689 19,905
Pension scheme 退休金計劃供款
contributions 102,407 39,521
841,821 482,404
Minimum lease payments 土地及樓宇經營租約
under operating leases 之最低租金款項
in respect of land
and buildings 42,151 41,103
Provision for obsolete and 過時及滯銷存貨撥備*
slow-moving inventories * 40,526 5,226
Product warranty and 產品保養及安裝撥備
installation provisions 27 438,400 336,748
Loss on disposal/write-off 出售╱撇銷物業、廠房
of items of property, 及設備項目
plant and equipment, 之虧損淨額**
net ** 5,499 5,993
Impairment of other 其他應收賬款減值**
receivables ** 7,943 –
Foreign exchange 匯兌差額淨額
differences, net 34,100 25,990
* The amortisation of intangible assets, research and development
costs and provision for obsolete and slow-moving inventories
for the year are included in “Cost of sales” on the face of
the consolidated income statement.
** The loss on disposal/write-off of items of property, plant
and equipment, net, and impairment of other receivables are
included in “Other expenses” on the face of the consolidated
income statement.
6. 除稅前溢利
本集團之除稅前溢利扣除下列各項：
* 年內無形資產攤銷、研究及開發費用以及
過時及滯銷存貨撥備已於綜合收益表列入
「銷售成本」內。
** 出售╱撇銷物業、廠房及設備項目之虧損
淨額以及其他應收賬款減值已於綜合收益
表列入「其他費用」內。
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