Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 96 Notes to the Consolidated Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2009 綜合財務報表附註 截至二零零九年十二月三十一日止年度 3. 主要會計政策（續） 收益確認 收益乃按已收及應收代價之公允值計算，指 就日常業務過程中所銷售的貨品及所提供的 服務之應收款項（扣除折扣）。 貨品銷售收益乃於貨品付運及其所有權轉移 時確認。 分包服務收入於提供服務時確認。 金融資產（不包括按公允值計入損益之金融 資產）之利息收入乃按時間基準，經參考未 償還本金以實際利率計算。實際利率為將金 融資產於預計年期之所得估計未來現金收入 折現至該資產初步確認時的賬面淨額之比率。 物業、機器及設備 物業、機器及設備（包括持作生產或供應貨 品或服務或作行政用途的土地及樓宇，在建 工程除外）按成本減其後累計折舊及累計減 值虧損列賬。 除在建工程外，物業、機器及設備折舊（經 計及估計剩餘價值）乃就其估計可用年期以 直線法作出撥備以撇銷其成本。 在建工程指為生產或自用目的而正在興建的 物業、機器及設備。在建工程按成本減任何 已確認減值虧損列賬。在建工程於完成且可 作擬定用途時，會列作物業、機器及設備之 適當類別。該等資產按與其他物業資產相同 之方式，於資產可作擬定用途時開始折舊。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Revenue recognition Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods sold and services provided in the normal course of business, net of discounts. Revenue from the sale of goods is recognised when the goods are delivered and title has passed. Subcontracting service income is recognised when services are provided. Interest income from a financial asset excludes financial assets at fair value through profit or loss is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts the estimated future cash receipts through the expected life of the financial asset to that asset’s net carrying amount on initial recognition. Property, plant and equipment Property, plant and equipment including land and buildings held for use in the production or supply of goods or services, or for administrative purposes, other than construction in progress, are stated at cost less subsequent accumulated depreciation and accumulated impairment loss. Depreciation is provided to write off the cost of items of property, plant and equipment, other than construction in progress, over their estimated useful lives and after taking into account of their estimated residual value, using the straight-line method. Construction in progress includes property, plant and equipment in the course of construction for production or for its own use purposes. Construction in progress is carried at cost less any recognised impairment loss. Construction in progress is classified to the appropriate category of property, plant and equipment when completed and ready for intended use. Depreciation of these assets, on the same basis as other property assets, commences when the assets are ready for their intended use.