HARP的差異//GAPbetweenCASandBusiness對生產(chǎn)成本有對稅收有對PracticeinCostofGoodsRevenuesfromby-productsandexternalservice.e.g.wastedtrap,wastedoilbarrel,salesofkilnashandsalesrevenuesownpower會計準(zhǔn)則應(yīng)用指南》—6051其他業(yè)《CASNO14—Revenues《CASprincipleguidelines》—appendix6051RevenuesfromOtherBusiness。Reflectedbeforeoperating5By-productsandotherRecordedinrelevantcostcenter,andreduceproductioncosts.Revenuesfrombyandexternale.g.wastedstrap,wastedoilbarrel,kilnashandsalesrevenuesfromowSalesofBusiness對生產(chǎn)成本有對稅收有對Practicein《CASNO14—Revenues《CASprincipleguidelines》—appendix6051RevenuesfromOtherBusiness。Salesofrawmaterialswhichoriginallyshouldbeconsumedduringtheproductionperiodarerecorded“RevenuesfromOtherBusiness”andreflectedbeforeoperatingprofit.Reducethecostof“rawmaterials”andleadtothemaindifferencebetweenHARPandCASAffecttaxduetotdifferenceremaininventorieswhichProvisionandallowanceforwearCAS:Norelevant.1RecordprovisionforwearpartsproductioncostaccordingtoHuaxindoesnotrecordTheimpactonprocosthappensbtwosituations.effectontaxatBusiness對生產(chǎn)成本有對稅收有對Practiceinvolumeineveryperiod.Whenwearpartsisactuallyreced,utilizethewearpartprovision.Sumofthewearpartsprovisionandactualcostofwearpartsgoesintoproductioncostsofthatforwearparts,buttheactualwearpartscostgoesintothatperiod’sproductioncost.ProvisionandamortizationforFixedcostCAS:Norelevant1固定費用的準(zhǔn)備和攤銷ProvisionandamortizationforFixedMakeprovisionforfixedcostofnts(suchassalary)whichhaveseasonalshutdown.Itwillaffectproductioncostandbereflectedbeforeoperating有EffectonBusiness

Practicein

對生對稅產(chǎn)成收有本有

的RefundableVATfromthegeneralusageofresource;

《CASNO.16— ernmentgrants》and《CASprincipleguidelines》—appendix6301non-operating 與當(dāng)期收益相關(guān) ernmentgrantsrelatedtocurrentWhenreceivedcreditsideis“non- e”andithasnoeffectonproductcostsandshouldbereflectedbelowoperatingprofit.：

如不發(fā)達(dá)地區(qū)或特殊項目補WhenrefundableVATfromthegeneralusageofresourceisreceivedreductionofrawmaterialscostsleadtoreduceproductcosts. ernmentgrantsdonotimpactproductcosts:Forexample:refundofbulkcementspecificfundisrecordedin“othercostcenterexpenses”inthecostcenterwhichshouldberesponsibleforthe

RefundableVATfr usageoresourcehaseffecduetothedifferenremainedininvenwhicharenotBusiness對生產(chǎn)成本有對稅收有對Practiceinernmentgrantsrelatedtoassetsornon–currentrevenues:Whenreceivedcreditsideise”andithastobeamortizedduringtheusefullifeoftheassets.theentryis:DR:deferred eCR:non-operating NoeffectonproductcostsbereflectedbelowoperatingIftheernmentgrantisforpoorareasorotherspecialprogramsitisrecordedin“othercostcenterexpenses”inthegeneralmanagementwithinadministration.4號—<CASNO#4-Fixedassets>exnationChaper5NO#性支出VS資本性支HARPiftheprojectexpectedtoHaseffecton，launchedManyprojectshouldcapitalizationin ifshouldbe化，否則費用化。因CASprojectdoesHARPduetobelaunchedBusiness

Practicein

對生對稅產(chǎn)成收有本有

的IftheexpenditureofPPEafterwardmeetstheconditionsofdefinitionofPPE,Itshouldbecapitalizedandatthesametimethecarrying-valueofthere shouldbewrittenoff.ButthemaintenanceexpenserelatedtoPPEwhichdoesnotmeettherulesofcapitalizationshouldbe（一）的累計折舊和減值準(zhǔn)備轉(zhuǎn)銷，將固定資產(chǎn)舊。發(fā)生的后續(xù)支出，通過“在建工程“科到預(yù)定可使用狀態(tài)時，再從在建工程轉(zhuǎn)為固定資產(chǎn)，并按重新確定的使用 (-)theexpenditureofPPEafterwardGrossvalue,accumulateddepreciationandprovisionforimpairmentofPPEshouldbewrittenoffandtherestvalueofPPEshouldbetransferredinto“CIP”andstopdepreciation.TheexpenditureofPPEafterwardgoesthrough“CIP”.WhenthePPEcanbeusedthentransferinto

MaintenanceVScapitalization Makedecisionbasedonthecapitalizeddecisiontree. Iftheexpendituremeetstherequirementsofcapitalization,itshouldbecapitalized,otherwise,itshouldbeexpensed.ManyexpenditureofcapitalizationinCASshouldbeexpensedinHARPduetohighcapitalizationthreshold.Ifmajormaintenanceandupdatemeettherequirementsofcapitalization,theyshouldbecapitalized,otherwise,theyshouldbeexpensed.ButasformajormaintenanceCASdoesnotrequire

shouldbe

viceversa, thedwillbedeferredtofuturethroughBusiness對生產(chǎn)成本有對稅收有對Practicein“PPE”from“CIP”isneeded,andtheusefullife,netscrapvalue depreciationmethodareneededtobeDailymaintenanceandmajormaintenanceistomakePPEinnormalworkingstatusandcannotcreatefuturebenefits,therefore,theydonotmeettherequirementsofcapitalizationbutbedirectlyexpensedwhenincurred.capitalization.so,thereisdifferencebetweentwocases.《企業(yè)會計準(zhǔn)則應(yīng)用指南》—公允價值變動損益,直接計入損益表,在營無無NoeffectonBusiness對生產(chǎn)成本有對稅收有對PracticeinChangesinFV《CASprincipleguidelines》—appendix e(loss)ofChangesinFVisbookedintoISandreflectedbeforeBookedinto“financial 113-115)belowoperatingprofit. Allocateddividendleadstoe2Directlybookedinto“Investment beforeoperatingprofit.Bookedinto“dividendsearned”(line110-112)belowoperatingprofit.無無NoeffectonPropertyinsurance4號-<CASNO4#-Fixedassets><CAS Bookedinto“disposalofPPE”andthene(loss)”andreflected和其他收入”,若索賠資產(chǎn)在生產(chǎn)類成Propertyinsurancerefundisbookedinto“by-productandotherrevenue”inthecostcenterwhichtheassetsarelocated.IftheassetsarelocatedhaseffectontaxdthedifferencereminventorieswhichBusiness對生產(chǎn)成本有對稅收有對Practiceinthecostcenterrelatedtoproduction,itleadstothedifferenceofproduct《AccountingStandardforBusinessEnterprisesNo.1–Inventories》Allowanceforobsolescenceofallinventories（notonlysparepart）arebookedinto“Inventoryfallingpricereserves”of“Impairmentofassets”,andreflectedbeforeoperatingprofit.Onlysparepartinventoryissubjecttoallowanceforobsolescence,whichischargedto“allowanceforobsolescenceofspareparts”,themountofallowanceiscalculatedaccordingtothe ageofthespares.Otherinventorieswillbereflectedasnetvalueafterobsolescenceinbalancesheet,and“Inventory有有有Business對生產(chǎn)成本有對稅收有對Practiceinpricereserves”isn’tbeused.Thewritedowntonetrealizablevalueisdirectlyrecordedinto“otherprovisionandwrite-off”attherespectivecostcenters,whichwillaffectcostofgoodsinvestmentonstock《企業(yè)會計準(zhǔn)則應(yīng)用指南》-6701資《CASapplicationguideline》-appendix6701ImpairmentofassetTheallowancesforimpairmentofinvestmentsarebookedto“Stockrightsinvestmentdepreciationreserves”of“impairmentofasset”,whicharereflectedbeforeoperatingprofit, anddeterminedbytheamountofinvestmenttoassociatecompaniesandthirdparties.“-”（行）Onlyimpairmentofinvestmenttoassociatecompaniesneedtobecalculated,andchargedinto“impairmentofinvestment”in statement(line124)afteroperatingLong-terminvestmentonstockwillbereflectedasnetvalueafterimpairmentinbalancesheet.無無Business對生產(chǎn)成本有對稅收有對PracticeinFixedassets業(yè)會計準(zhǔn)則應(yīng)用指南》—1801長期要求場地恢復(fù)準(zhǔn)備金資本化:(見下一條)《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》,《CASapplicationguideline》-appendix1801Long-termdeferredandprepaidSiterestorationcostsneedtobeCASaccountingstandardhavenodefinitionaboutstripcost.HARP要求場地恢復(fù)準(zhǔn)備金、采準(zhǔn)剝HARPdefinessiterestorationcostsandstripcost toPPE.Stripcostischargedtolong-termdeferred“provisionforsiterestorationcosts”isnotsetuptemporarily.Therearenodifferenceelse.無無Siterestoration4號—固定資HARP從上線即開始計提“場地恢復(fù)準(zhǔn)準(zhǔn)備金”。故生產(chǎn)成本相對HARP較有有Business對生產(chǎn)成本有對稅收有對Practicein《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》thirdruleTheamountofcostsfortheremovalofPPEshouldbethepresentvalueoftheexpendituresexpectedtobeincurredtosettletheobligation,whichisbookedtofixedassetandanticipationliabilitiesHARP每年會對場地恢復(fù)準(zhǔn)備金進行財務(wù)上的展開,提高場地恢復(fù)準(zhǔn)備金余HARP:siterestorationcostsarecalculatedeveryperiodaccordingtoextractionvolumefromHARPimplemented.Therefore,thecostofgoodsproducedofHARPishigherthanCAS.“provisionforsiterestorationcosts”isnotcalculatedTherefore,thecostofgoodsproducedinHuaxinislowerthanHARP.Strip《AccountingStandardforBusinessEnterprises》havenodefinitionaboutit.Stripcostincurrednomatterduringnewprojectstructureperiodandproductionperiod,canbecapitalizedifitqualifiescapitalizationthreshold.Theamountofstripcostiscalculatedaccording本化項目,并按年Stripincurredin有有Business對生產(chǎn)成本有對稅收有對Practiceinliveischargedtoproductioncost.StripcostincurredduringnewprojectstructureperiodisbookedtoPPE,anddepreciatedaccordingtofixednumberofyear.Therefore,thecostofgoodsproducedinHuaxinisdifferentHARP.Fixedasset4號—固定資產(chǎn)》對于《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》Therearenodefinitions5000美Thecapitalizationthreshold2000Thethresholdisaboveandequal有有HARP的資本HABusiness對生產(chǎn)成本有對稅收有對PracticeinbuildingandinstallationsandmachinesisaboveorequalUS20000;thecapitalizationthresholdoffurniture,vehiclesandtoolisITITcostIT資本化內(nèi)容沒有《AccountingStandardforBusinessEnterprises》havenodefinitionaboutit.HARP對資本化內(nèi)容有明確規(guī)定，對ITIT部分和經(jīng)營部HARPhasdefinitionaboutCAPEX,BEPwithhighITcomponentisdividedtotechnicalcostandcommercialcost,arecapitalizedandreflectedintherespectivecost有有DepreciationandamortizationofPPE.4號—固定資產(chǎn)》《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》TherearenodefinitionsaboutusefulHARP固定資產(chǎn)有具體的折舊年限或HARPhavedefinitionaboutlivesandconfineofHARP中的折舊年The有有Business

Practicein

對生對稅產(chǎn)成收有本有

的reservesofPPE

of《企業(yè)會計準(zhǔn)則應(yīng)用指南》—。《CASapplicationguideline》-appendix1603impairmentofasset.DepreciationreservesofPPEreflectsbeforeoperatingprofit,donotaffectcostsofgoodproduced.

105行“固定資產(chǎn)Fixedassetsdepreciationreservesarenotcalculated,whenassetvalueiswrittenoff,itwillberecordedin“depreciationofPPE”line105reflectedinrespectivecostcentrewhereassetislocated.Fixedassetsusedintheproductionoperationaffectcostsofgoodsproduced.

ageandmethodofsameassetaredifferentHARPandHuaxin,whichaffectscostsofgoodsproduced.

Business

Practicein

對生對稅產(chǎn)成收有本有

的固定資產(chǎn)處置(含報 ,轉(zhuǎn)讓,或Fixedassetdisposal(reject,transfer,sale,destroy

《企業(yè)會計準(zhǔn)則應(yīng)用指南》—《CASapplicationguideline》-appendix1606LiquidationoffixedassetsWhenfixedassetneedtobedisposed,thefixedassetisbookedto“l(fā)iquidationoffixedassets,gainsorlossesondisposalofPPEarerecordedtonon-operatinge/cost,arenotreflectedcostsofgoodproduced.

發(fā)生報廢,毀損時，資產(chǎn)注銷先進入105行“固定資產(chǎn)折舊和沖銷”,在資產(chǎn)處置若導(dǎo)致利得,(收入抵105行“固定資產(chǎn)折舊和沖銷”后)進126行“固定資產(chǎn)的處置利得或損失”,不影響生產(chǎn)成本。處置若導(dǎo)致?lián)p失,處置凈損失(收入抵105行“固定資產(chǎn)折舊和沖銷”后)進126行“固定資產(chǎn)的處置利得或損失”,不影響生產(chǎn)成本。 –帳面凈值–處置費用Thewrite-offsPPEarerecordedin“depreciationofPPE”(line105)firstlyintherespectivecostcentrewherethePPEarelocated,whenthePPEBusiness對生產(chǎn)成本有對稅收有對PracticeinarerejectedandThegainsfromPPEdisposal( deductedline105“depreciationofPPE”)arerecordedto“gains(losses)ondisposalofPPE”(line126)andtheydonotaffectcostsofgoodsThelossesfromPPEdisposal edeductedline105“depreciationofPPE”)arerecordedto“gains(losses)ondisposalofPPE”(line126) andtheydonotaffectcostsofgoodsproduced.Netgains/lossesdisposalofPPE=sellingprice–accountingbookingnetvalue-disposalcostsFixassetphysical54《AccountingStandardforBusinessHARP計入“固定資產(chǎn)折舊和攤銷”，在有有Business對生產(chǎn)成本有對稅收有對PracticeinrprisesNo.4-Fixedassets》exnationchapterNo.5sectionNo.4《CASapplicationguideline》-appendix6711non-operatingcost《AccountingStandardforBusinessEnterprises》:fixedassetsinventorygainsarerecordedto“Prioryear adjustment”,anddonotaffectcostofgoodproduced;fixedassetsinventorylossesarechargedto“non-operatingcosts”anddonotaffectcostofgoodHARP:thegainsorlossesarerecordedto“depreciationoramortizationofPPE”inthecostcentrewheretheassetsarelocated,donotaffectcostofgoodproduced.調(diào)整”[PWC仍有保留].Arefixedassetsinventorygainsrecordedto“Prioryear Fixedassets《企業(yè)會計準(zhǔn)則應(yīng)用指南》-6301無無MakenoBusiness對生產(chǎn)成本有對稅收有對PracticeinfromCASApplicationGuideline-Appendix6301:Non-operating Gainsfromthedonationsarerecordedin eStatement:Line128-Other e(expenses)CAPEXwrite-offtheexistingassetthatisbeingreced4號——CASNo.4–FixedCASApplicationGuideline-Appendix1606:Disposaloffixedassets折舊攤銷(105行)eStatement:Line105-DepreciationandamortizationofPPE無無MakenoConstructionin52自建固定資產(chǎn)的成本,由建造該項資產(chǎn)達(dá)HARP根據(jù)資本化起點來判定是否資，AftertheAffecttaxationbecTheitemsthatarebecapitalizedarerecordedBusiness

Practicein

對生對稅產(chǎn)成收有本有

的《企業(yè)會計準(zhǔn)則第38號——首次執(zhí)行企業(yè) CASNo.4–Fixedassets:Chapter5,Section2Self-constructedassetscomprisesalltheexpenditureoccurredbeforetheassetsarereadyfortheirintendeduse,i.e.,theconstructionmaterials,laborexpenses,relatedtaxesandlevies,capitalizedborrowingcostsandallocatedoverheadTheexpensesincurredinanenterpriseduringitspreparationperiodshallbeaccountedforasorganizationexpenses.Theyarerecordedadminexpenseswhen

密相關(guān)的開辦費不能資本化,而必須在發(fā)生的當(dāng)月費用化，與中方相同。Inthecaseofself-constructedassets,allcostincurreddirectlyattributabletotheproject-includinglabor,materialsandcomponents,insurance,propertytaxesandsimilarcosts-shouldbecapitalizedaspartofthecostoftheasset.Start-upcostsassociatedwithopeninganew ntandnotcloselyrelatedtotheconstructionofthe itselfcannotbecapitalizedandhavetobeexpensedintheperiodthey

projecthasbeenauthorized,allthecostassociatedwiththeprojecthavetobecapitalizedaspartofthecostofthatproject,asconstructioninprogress.Nomaterwhattheamountsarebigor

Business對生產(chǎn)成本有對稅收有對PracticeinCASNo.38–FirsttimeadoptionofCAS,Chapter2,Section4:ForbusinessenterprisesthatadoptCASfirsttime,thebalanceoforganizationexpensesshouldbewrittenoffinthefirstmonthaftertheoperationstarts.HARP計入“固定資產(chǎn)折舊和攤銷”，在CASNo.8–ImpairmentofassetsCASApplicationGuideline-Appendix6711:Non-operatingexpensesBelowoperatingprofitandhavenoeffectonproductioncost.–高管成本中心反映,不影響生 eStatement:Line-DepreciationandamortizationofPPEwiththeCompulsorySub-TypeofCost“Write-offsofPPE”:Theirregularwrite-off(e.g.impairments)ofoperatingproperty,ntandequipment(PPE).AlsoDependingonthedeferentcase.Business

Practicein

對生對稅產(chǎn)成收有本有

的unusualwrite-offsofconstructioninprogressandidleassets.Aboveoperatingprofitandhaveeffectonproductioncost.Minorprojectsshouldberecordedinthecostcenterwheretheassetislocated.IthaseffectonproductionLong-terminvestmentprojectsarerecordedinadminexpenseswiththecostcenter“GeneralManagement”.Ithasnoeffectonproductioncost.Impairmentof

CASApplicationGuideline-Appendix6701:recordedin“Impairmentofassets-ImpairmentofCIP”.Ithasnoeffectonproductioncostandcanbereflected

105行“固定資產(chǎn)折舊和攤銷”,在營業(yè)利潤之前反映.–高管成本中心反映,不影響生

MakenoBusiness對生產(chǎn)成本有對稅收有對PracticeinaboveoperatingNoprovisionforitandwrite-offassetvaluedirectly.Ifpermanentimpairmentoccurred,theassetshouldbewrittendowntorecoverablevalueaboveOperatingProfitintypeofcost'DepreciationandAmortizationofLong-TermOperatingAssets'.Minorprojectsshouldberecordedinthecostcenterwheretheassetislocated.IthaseffectonproductionLong-terminvestmentprojectsarerecordedinadminexpenseswiththecostcenter“GeneralManagement”.Ithasnoeffectonproductioncost.thresholdfor6號—CASNo.6–IntangibleAssets:definecapitalizationthreshold。Goodwill(Line36)2000人民HABusiness對生產(chǎn)成本有對稅收有對PracticeinshouldonlybecapitalizedifitsinitialvalueexceedstheequivalentofUSDOtherIntangibleAssets(Line37)AdditionalotherintangibleassetsshouldonlybecapitalizedifitsinitialvalueexceedstheequivalentofUSD20,000anditsexpectedusefullifeismorethan1year.Goodwill(line36),otherintangibleassets(line37)andotherlong-termassets(line39):CostgreaterthanorequaltoUSD20,000AssameasfixedthresholdforintangibleassetsinHuaxinisRMB2,000.However,theruleisnotcompliedstrictlyinpractice.Manyitemsthatshouldbecapitalizedwereexpensed,sotheprofitswereCapitalizationthreHARPissohightgreatdealofassecapitalizedinHuabeexpensedaccoHARP.Therefore,differenceswillhagreatimpactonImpairmentBusiness

Practicein

對生對稅產(chǎn)成收有本有

的

CASNo.8–Impairmentofassetsrecordedin“Impairmentofassets-Impairmentofintangibleassets”.Ithavenoeffectonproductioncostandcanbereflectedbeforeoperatingprofits

106行“其他長期資產(chǎn)折舊和攤Thereisnoaccountcalled“Impairmentofintangibleassets”inHARP.Impairmentofintangibleassetsisrecordedin“DepreciationandAmortizationofLong-TermOperatingAssets”withthecompulsorysub-typeofcost“Write-offsotherlong-termassets”:Theirregularwrite-off(e.g.impairments)ofotherlong-termoperatingassetsincludingpatentsandcopyrightsandminingconcessions.

haveanimpactonrevenuebecausedifferencesareincImpairmentof

107行“商

對 沒有影響產(chǎn) MakenoBusiness對生產(chǎn)成本有對稅收有對PracticeinCASNo.8–Impairmentofassets：Chapter6recordedin“Impairmentofassets-Impairmentofgoodwill”.Ithavenoeffectonproductioncostandcanbereflectedaboveoperatingprofits eStatement:Line-ImpairmentofTheimpairmentofgoodwillmustbecarriedoutbyaGroupreportingunitonanannualbasis.Animpairmentlossisonlyrecognizedwherethecarryingamountofgoodwillexceedsitsrecoverableamount.IthavenoeffectonproductioncostandcanbereflectedaboveoperatingCurrentassetsphysicalCASNo.1–Inventories:Para21Afterstocktaking,notonlytheoverage2recordedinthecost有haveanimpactonrevenuebecausedifferencesareincBusiness對生產(chǎn)成本有對稅收有對Practiceinshortageofcurrentassetsarerecordedin“administrationexpenses”,anddonotaffectcostofgoodproducedwiththetypeofcost“OtherProvisionsandWrite-Offs”andaffectcostofgoodproduced102差旅費,招待費進入用CASApplicationGuideline-Appendix6602:AdministrationexpensesCASNo.9–EmployeeCompensation:Chapter10,Section2TravelandEntertainmentexpensesarerecordedintoAdminexpenses.Doesnotaffectproductioncosts.“其他人工費用”，影響生產(chǎn)成“其他成本中心費用”，影響生7Businesstravelexpensesarerecordedintherelevantcostcenterwiththetypeofcost“OthernelExpenses”andthenaffectproduction3Entertainmentexpensesarerecordedintherelevantcostcenterwiththetypeofcost“OtherCostCenterExpenses”andthenBusinesstravelexpensesandexpensesofnelarereflectedinexpenses”andhaveoneffectonproductioncostBusiness對生產(chǎn)成本有對稅收有對PracticeinDistributionPackagingcostse.g.costsofpackageworkshopCASApplicationGuideline-Appendix6601:SalesexpensesCASNo.1–InventoriesCASExnation:Chapter2Packagingcostisrecordedin產(chǎn)品的包裝費用在儲運成本的成本類型“包裝材料”（只適用Thetypeofcost“PackingMaterial“isonlyapplicableforcostcenter“shipstation”fordistributioncostPackingCosts(includinginboundPackagingcostisrecordedinSale無無Business

Practicein

對生對稅產(chǎn)成收有本有

的

relatingtotheusageofpackingmaterialpurchasedforuseinthedistributionprocess.Inventories(Lines15-19):Costsforbagging(includingcostofthebags)are,inthecaseofbaggedcement,partoftheinventoryvalue ProductiontransferForexample:thefreightfeeoftransferproductionfromntto

CAS-appendix6601sales

水泥和熟料的儲運成本 DistributioncostofClinkerandCementThecostoftransferproductiontocustomerindividedroad,railwayandwaterwayandchargedtothedistributioncost.

Inhuaxindistributioncostchargedtothe,Intheendofmonthwas

本，對應(yīng)的收收。 estate distributioncostdichargetothecostgoodssold,thecorrespondingdiscostdidn’tchargnetsales.NoPracticein對生對稅產(chǎn)成收有本有對Businessconsolidatedtothemaincostofgoodssold.Intheotherhandreducedthemaincostofgoodsthe無無無CorporatelogisticCAS:NospecificexNoinfluencetologisticanddistributionIfthelogisticdepartmentresponsiblemorethanonethesecostsareallocatedbytheuseofakeytothecorrespondingproductsubsegmentusingameasurement,whichrepresentstheextentoftheserviceusedbythesub-InhuaxinthecorporatelogisticbelongtothesaleexpensesanddidnotallocatetotheMarketingand無無Business

Practicein

對生對稅產(chǎn)成收有本有

的Write-offandallowancesforbaddoubtfuldebtsofaccountreceivabletradeandaccountreceivableother

CASNo8:ImpairmentofassetsandCASappendix6701Impairmentofassetsdidn’tdistinguishthecostcenter. estatementtheallowancesforbaddoubtfuldebtsforimpairmentofassetsbelongtotheoperatingprofitandnoinfluencesforproductcost.Theaccountreceivableotheris

其他應(yīng)收的壞帳備，如生產(chǎn)相關(guān)，計在成本中的”他準(zhǔn)備沖銷”()，影響生產(chǎn)成本如與生產(chǎn)無關(guān)，計入” 銷”Write-offandallowancesforbaddoubtfuldebtsofaccountreceivabletrade:isrecordedin“Write-OffsandAllowancesforBadandDoubtfulDebts”(3).Thistypeofcostisusedonlyforbaddebtexpensesassociatedwiththesalesofpro