中遠海能(01138.HK)會計估計變更
中遠海能(01138.HK)公吿,根據《中國企業會計準則第4號-固定資產》有關規定,於每個會計年度完結時,企業應對其固定資產的預計使用壽命、淨殘值和折舊方法進行覆核,如果固定資產的預計使用壽命、淨殘值與原先會計估計數有差異的,應當進行相應調整。
近期公司對自有船舶的使用壽命、預計淨殘值和折舊方法進行了覆核。鑑於船舶的淨殘值發生了變化,為了提供更加可靠、相關及可比較的會計信息,公司有必要對船舶的淨殘值會計估計進行調整。
本次會計估計變更前,本公司船舶資產的會計政策為:船舶淨殘值按照366美元╱輕噸(約人民幣2,511.93元╱輕噸,匯率6.8632)執行。本次會計估計變更後,本公司船舶資產的會計政策為:船舶淨殘值按照280美元╱輕噸(約人民幣1,815.91元╱輕噸,匯率6.4854),自2021年10月1日起執行。
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