1996 — Page 42

帳項附註

Notes on the Accounts

1 主要會計政策(續)

1

(g)

存貨及在製品

(g)

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

變現淨值是參考貨物在結算日後

日常業務過程中出售所得的收入

來釐定。

i)

HKF

Principal accounting policies (continued)

Stocks and work in progress

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)

零備件及易耗品以成本減任何陳

舊撥備入帳。

ii)

Spare parts and consumables are stated at cost less

any provision for obsolescence.

(iii) 在製品按成本入帳,其中包括物 料、直接工資及開支,加上間接

生產費用的適當部份,扣除已知

的虧損及應收的工程造價。工程

所賺的利潤,祇於工程完成時才

入帳。

iii)

Work in progress is stated at cost, which includes

cost of purchase of materials, direct labour and

expenses and an appropriate proportion of

production overheads, less any foreseeable losses

and progress payments received and receivable to

date. No profit is taken until the work is fully

completed.

(h) 投資

(h)

Investments

長期投資成本列帳,並根據董事會對

其價值所估計之永久性減值作出撥備。

Investments held on a long-term basis are stated at cost,

less provision for any permanent diminution in value

estimated by the directors.

(i)

外幣伸算

(i)

Translation of foreign currencies

本年度內外幣交易以交易日的匯率換算 為港幣。以外幣結算的貨幣性資產及負 債以結算日的滙率伸算為港幣。所有外 幣伸算的損益,俱列入損益表內。

Foreign currency transactions during the year are

translated into Hong Kong dollars at the exchange rates

ruling at the transaction dates. Monetary assets and

liabilities in foreign currencies are translated into Hong

Kong dollars at the exchange rates ruling at the balance

sheet date. Exchange gains and losses on foreign

currency translation are dealt with in the profit and loss

account.

40

风

-