Annual Report 2008

Annual Report 2008 年報 19 銷售及分銷費用 截至二零零八年十二月三十一日止年度的銷售及 分銷費用約為人民幣 31,000,000 元，較上一財政 年度減少約人民幣 2,000,000 元，主要是因為本集 團對銷售活動費用的嚴格管控。此項費用佔本集 團總銷售收入的百分比與上一財政年度的 2.4% 相 若。 研發費用 於二零零八年財政年度，研發費用增加至約人民 幣 56,100,000 元，佔本集團銷售收入的 4.4% 。有 關增長主要是由於本集團增加主要研發項目包括 玻璃非球面、安防監控相機鏡頭及模組、 3 倍變 焦手機鏡頭的開發、中高端顯微儀器及基板晶片 （「 COB 」）工藝制程產能的擴大及高精密模具中心 建設等。 行政費用 行政費用由截至二零零七年十二月三十一日止年 度期間的約人民幣 121,100,000 元減至二零零八 年同期的約人民幣 108,000,000 元。此項費用佔 本集團收入的 8.5% 較去年同期的 8.8% 輕微下降 0.3% 。主要原因是由於集團加強對行政費用的預 算管理。 所得稅開支 由於按照中國有關法律的規定，本集團部份中國 附屬公司作為中外合資企業及聯營企業的首兩年 免稅期屆滿，所得稅開支由截至二零零七年十二 月三十一日止年度期間約為人民幣 10,400,000 元 增加到二零零八年同期的約為人民幣 12,100,000 元。於年內，本集團的實際稅率約為 13.6% 。 Selling and Distribution Expenses Selling and distribution expenses was approximately RMB31.0 million for the year ended 31 December 2008, a decrease of approximately RMB2.0 million as compared to the previous financial year. It was mainly because the Group has implemented stringent control on selling expenses. The expenses accounted for 2.4% of the Group’s revenue, more or less the same as that in the previous financial year. R&D Expenditure For the financial year 2008, R&D expenditure accounted for 4.4% of the Group’s revenue and increased to approximately RMB56.1 million. Such increase was mainly attributable to the increased spending in major R&D projects for the year that included the development of aspheric glass lenses, security surveillance lens sets and camera modules, 3X zoom handset lens sets, mid-high end microscopes and the capacity expansion of the chip-on-board (“COB”) technology, as well as the construction of the high precision mould centre. Administrative Expenses Administrative expenses decreased from approximately RMB121.1 million in the previous financial year to approximately RMB108.0 million in the financial year 2008. The expenses as a percentage of the Group revenue slightly decreased by 0.3% from 8.8% in the previous financial year to 8.5% in the financial year 2008. It was because the Group has strengthened the budget management on administrative expenses. Income Tax Income tax for the financial year 2008 increased to approximately RMB12.1 million from approximately RMB10.4 million in the previous financial year. Such increase came from the elapse of tax free periods of the first 2 years that some of the Company’s subsidiaries in the PRC had enjoyed in the previous year under the applicable laws of the PRC as sino-foreign equity joint ventures and jointly foreign owned enterprises. The effective tax rate for the Group for the year was approximately 13.6%.