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-386968000 0 0 0 119000 119000 119000 76895000 76895000 76895000 -150000000 437174000 287174000 1720821000 0 -11383977000 -11383977000 76895000 0 0 119000 77014000 -9298968000 7739358000 437174000 8176532000 10820744000 10273674000 26980122000 37253796000 91983000 -34000 0 -1539000 90410000 56341482000 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 (十五) 應付行銷費用 本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 (十七) 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）及本公司因 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 (六) 收入之認列及應收帳款、備抵呆帳 　　本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。 　　銷貨收入係按本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。本公司係依據對客戶 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，本公司於一○○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，故本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本公司過去收款經驗、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。