iii)
固定資產(投資物業、待發展物業
及酒店物業除外)之折舊乃按下列
年率在估計可用年期內以直線法
撇銷其成本:-
土地
以租約所餘年期
攤銷
樓宇
以40年或租約所餘
年期 (取較短者)
攤銷
小輪及其他
船舶
8至30年
機器、傢俬及
其他固定資產
一乾船塢
40年
-其他
4至10年
1
HKF
Principal accounting policies (continued)
ii)
The carrying amounts of fixed assets carried at depreciated cost are reviewed periodically to determine whether they are in excess of their recoverable amounts. If the carrying amount
exceeds the recoverable amount, the asset is
written down to the recoverable amount. In
assessing the recoverable amount, the expected cash flows generated by the fixed assets are not discounted to their present
value.
!
iii)
Depreciation is provided at rates calculated to
write off the cost of fixed assets, other than
investment properties, properties held for
development and hotel properties, over their
estimated useful lives on a straight line basis
as follows : -
Land
Buildings
Ferry vessels and
other crafts
Machinery, furniture
and other fixed assets
- Dry dock
- Others
Over the unexpired terms
of the leases
40 years or over the
unexpired terms of the
leases, if shorter
8 to 30 years
40 years
4 to 10 years
(g) 存貨及在製品
i)
貿易存貨乃以成本及可變現淨值
兩者中較低者入帳。成本包括以
加權平均法計算的物料成本。可
變現淨值則參考貨物在結算日後
日常業務過程中出售所得之收入
釐定。
(g) Stocks and work in progress
i)
Trading stocks are stated at the lower of cost and net realisable value. Cost includes the
cost of materials computed using the weighted average method. Net realisable value is determined by reference to the sales proceeds of items sold in the ordinary course of business subsequent to the balance sheet
date.
ii)
後備零件及易耗品以成本,以加
權平均法計算,減任何陳舊撥備
入帳。
(ii)
Spare parts and consumables are stated at
cost, computed using the weighted average method, less any provision for obsolescence.
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