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-1539000 90410000 56341482000 14206000 56355688000 勤業眾信聯合會計師事務所 楊民賢 王自軍 2011-07-20 Y Y 應付行銷費用 (十七)應付行銷費用 　　合併公司對行銷推廣費用，依合約約定及其他攸關因素合理估 計其可能金額，認列應付行銷費用；並依其性質帳列費用或收入之 減項。 與產品攸關之成本 (十九)與產品攸關之成本 　　與產品有關之成本包括已出售存貨之成本（材料、人工及已分 攤製造費用）、跌價損失（或回升利益）及合併公司因對售出產品提 供一至二年之免費保固，依歷史經驗及其他攸關因素合理估計的產 品保證費用。 收入之認列及應收帳款、備抵呆帳 (八)收入之認列及應收帳款、備抵呆帳 　　合併公司係於貨物之所有權及顯著風險移轉予客戶時認列銷貨 收入，因其獲利過程大部分已完成，且已實現或可實現。 　　銷貨收入係按合併公司與買方所協議交易對價（考量商業折扣 及數量折扣後）之公平價值衡量；惟銷貨收入之對價為一年期以內 之應收款時，其公平價值與到期值差異不大且交易量頻繁，則不按 設算利率計算公平價值。 　　備抵呆帳係按應收款項之收回可能性評估提列。合併公司係依 據對客戶之應收帳款帳齡分析及抵押品價值等因素，定期評估應收 帳款之收回可能性。 　　如附註三所述，合併公司於一○○年一月一日適用財務會計準 則公報第三十四號「金融商品之會計處理準則」第三次修訂條文， 修訂條文將原始產生之應收款納入適用範圍，故合併公司對於應收 帳款係於每一資產負債表日評估其減損跡象，當有客觀證據顯示， 因應收帳款原始認列後發生之單一或多項事件，致使應收帳款之估 計未來現金流量受影響者，該應收帳款則視為已減損。客觀之減損 證據可能包含： 1.債務人發生顯著財務困難；或 2.應收帳款發生逾期之情形；或 3.債務人很有可能倒閉或進行其他財務重整。 　　針對某些應收款項經個別評估未有減損後，另再以組合基礎來 評估減損。應收帳款組合之客觀減損證據可能包含合併公司過去收 款經驗、該組合之延遲付款增加情況，以及與應收帳款違約有關之 可觀察全國性或區域性經濟情勢變化。 　　認列之減損損失金額係為該資產之帳面金額與預期未來現金流 量以該應收帳款原始有效利率折現值之間的差額。應收款帳之帳面 金額係藉由備抵評價科目調降。當應收款項視為無法回收時，係沖 銷備抵評價科目。原先已沖銷而後續回收之款項係貸記備抵評價科 目。備抵評價科目帳面金額之變動認列為呆帳損失。