Non-currentassets固定资产管理..docxVIP

Non-current assets非流动资产A. Property, plant and equipmentB. Depreciationof assetsC. InvestmentsD. Other non-current assetsE. Management of property, plant and equipmentA. Property, plant and equipment (PPE)A.物业，厂房及设备（PPE）These assets are carried on the balance sheet at historical acquisition cost. If an asset is transferred between two units of the Group, the acquiring entity must record it in its accounts at the same historical cost that appeared on the books of the selling entity (gross amount less deprecation accumulated locally).这些资产是按历史进行了收购成本资产负债表。如果资产是两个集团之间的单位转让，收购的实体必须在其帐目记录在同一历史成本，对销售实体（累计折旧总额减本地）的书出现了。Property, plant and equipment is depreciated on a straight-line basis using the useful lives specified by the Group.物业，厂房及设备折旧以直线法使用由集团指定的有益生活的基础。Assets acquired on lease are considered to be the property of the unit from the time of acquisition; a corresponding liability is recognised on the balance sheet in the amount of the gross value. On this subject, see the attached file that defines a lease (finance lease) contract and specifies the requisite accounting treatment under IFRS.对租赁购入的资产被认为是从收购时间单位的财产;相应的责任是在量的总价值的资产负债表确认。关于这个问题，请参阅附加文件，它定义一个租赁（融资租赁）合同，并指定所需的国际财务报告准则下的会计处理。a) Acquisition cost of a PPE asset a）个人防护用品的资产购买成本This cost is the amount of cash or cash equivalents paid, or the fair value of any other consideration given, to acquire the asset.这个成本是现金或现金等价物支付的金额，或任何其他代价的公平值给出，收购资产。The cost of an item of property, plant and equipment comprises:一个物业，厂房及设备项目成本包括：1) its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates,1）其购买价格，包括进口关税和非退还购置税扣除贸易折扣和回扣，2) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management,2）任何直接应占成本将资产的位置和必要条件，它是由管理层预期方式运作能力，3) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located.3）把该项目的拆迁和恢复上它位于网站