Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 143 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.14 存貨 原材料、在製品和製成品以成本值 及可變現淨值兩者中較低者列賬， 成本包括直接材料、直接人工和適 當比例的變動和固定間接費用，後 者根據正常運營能力進行分配。成 本根據加權平均成本分配給各個庫 存項目。購買庫存的成本在扣除回 扣和折扣後確定。可變現淨值為日 常業務過程中的估計售價減去估計 完工成本及進行銷售所需的估計成 本。 2.15 應收賬款、應收票據及其他應收 款 應收賬款乃於日常業務過程中就銷 售商品或提供服務而應收客戶之款 項。 倘應收賬款、應收票據及其他應收 款預計將在一年或以內收回（或在 業務正常經營週期內之較長期間）， 則分類為流動資產。否則，在非流 動資產中列報。 應收賬款、應收票據及其他應收款 初步按無條件代價金額確認，除非 其包含重大融資成份以公平值確 認。本集團持有應收賬款、應收票 據及其他應收款，目的是收取合約 現金流量，因此，其後採用實際利 率法按攤餘成本計量。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.14 Inventories Raw materials, work in progress and finished goods are stated at the lower of cost and net realisable value. Cost comprises direct materials, direct labour and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated on the basis of normal operating capacity. Costs are assigned to individual items of inventory on the basis of weighted average costs. Costs of purchased inventory are determined after deducting rebates and discounts. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. 2.15 Trade receivables, bills receivable and other receivables Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. If collection of trade receivables, bills receivable and other receivables is expected in one year or less (or in the normal operating cycle of the business if longer), they are classified as current assets. If not, they are presented as non-current assets. Trade receivables, bills receivable and other receivables are recognised initially at the amount of consideration that is unconditional unless they contain significant financing components, when they are recognised at fair value. The Group holds the trade receivables, bills receivable and other receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method.