×ÊѶ±êÌ⣺³£ÖÝÆÝÊûÑßÇøÄÇÀïÓйÜÀí»á¼ÆÅàѵ°à
»á¼ÆÅàѵÐÅÏ¢ ³£ÖÝÆÝÊûÑßÇø¹ÜÀí»á¼ÆÊdz£ÖÝÆÝÊûÑßÇø¹ÜÀí»á¼ÆÅàѵѧУµÄÖØµãרҵ£¬³£ÖÝÊÐÖªÃûµÄ¹ÜÀí»á¼ÆÅàѵ»ú¹¹£¬½ÌÓýÅàѵ֪ÃûÆ·ÅÆ£¬³£ÖÝÆÝÊûÑßÇø¹ÜÀí»á¼ÆÅàѵѧУʦ×ÊÁ¦Á¿ÐÛºñ£¬È«¹ú¸÷´ó³ÇÊоùÉèÓзÖУ£¬Ñ§Ð£»¶ÓÄãµÄ¼ÓÈë¡£
³£ÖÝÆÝÊûÑßÇø¹ÜÀí»á¼ÆÅàѵѧУ·Ö²¼³£ÖÝÊÐÌìÄþÇø,ÖÓÂ¥Çø,ÆÝÊûÑßÇø,б±Çø,Îä½øÇø,äàÑôÊÐ,½ð̳ÊеȵØ,Êdz£ÖÝÊм«¾ßÓ°ÏìÁ¦µÄ¹ÜÀí»á¼ÆÅàѵ»ú¹¹¡£
³£ÖÝÆÝÊûÑßÇø¹ÜÀí»á¼ÆÅàѵѧУÊÇÒ»Ëù¼¯¸÷Àà»á¼ÆÅàѵÓèÒ»ÌåµÄ»á¼ÆÅàѵÀàѧУ£¬¿ªÉèÓгõ¼¶»á¼ÆÅàѵ¡¢Öм¶»á¼ÆÅàѵ¡¢»á¼ÆÊµ²ÙÅàѵ¡¢×¢²á»á¼ÆÊ¦¿¼Ö¤¡¢»á¼ÆµçË㻯Åàѵ¡¢»á¼Æ´ÓÒµ×ʸñÖ¤¡¢³öÄÉÅàѵ¡¢Ë°ÎñÈí¼þÅàѵ¼°cpa¿¼Ö¤ÅàѵµÈרҵ¡£
¹ú¿Æ·¢»ð[2008]172ºÅ¹æ¶¨£¬ÒÀ¾Ý¡¶¸ßм¼ÊõÆóÒµÈ϶¨¹ÜÀí°ì·¨¡·È϶¨µÄ¸ßм¼ÊõÆóÒµ£¬¿ÉÒÀÕÕ¡¶ÆóÒµËùµÃ˰·¨¡·¼°Æä¡¶ÊµÊ©ÌõÀý¡·¡¢¡¶ÖлªÈËÃñ¹²ºÍ¹ú˰ÊÕÕ÷ÊÕ¹ÜÀí·¨¡·¼°¡¶ÖлªÈËÃñ¹²ºÍ¹ú˰ÊÕÕ÷ÊÕ¹ÜÀí·¨ÊµÊ©Ï¸Ôò¡·µÈÓйع涨£¬ÉêÇëÏíÊÜ˰ÊÕÓÅ»ÝÕþ²ß¡£
×ʲúµÄÌØµãÈçÏ¡£
ÆóÒµ²ÉÓÃÀúÊ·³É±¾¼ÆÁ¿ÓÅÏÈÖ÷ÒªÊÇÒòΪÀúÊ·³É±¾¾ßÓÐÒÔÏÂÓŵ㡣
¶þÊǶԼǼµÄ½á¹û¿ÉÒÔ½øÐÐÊÔËãÆ½ºâ¡£²ÉÓø´Ê½¼ÇÕË·¨£¬¿ÉÒÔÈ«ÃæµØ¡¢Ï໥ÁªÏµµØ·´Ó³¸÷Ïî¾¼ÃÒµÎñµÄȫò£¬²¢¿ÉÀûÓÃ»á¼ÆÒªËØÖ®¼äµÄÄÚÔÚÁªÏµºÍÊÔËãÆ½ºâ¹«Ê½£¬À´¼ì²éÕË»§¼Ç¼µÄ׼ȷÐÔ£¬ËüÊÇÒ»ÖֱȽÏÍêÉÆµÄ¼ÇÕË·½·¨¡£
·ÑÓû¯µÄºóÐøÖ§³ö
ÔÚ»á¼ÆºËËãµÄ¸÷ÖÖ·½·¨ÖУ¬ÉèÖÃ»á¼Æ¿ÆÄ¿Õ¼ÓÐÖØÒªµÄλÖá£
ÔÚÕâÒ»µãÉÏ£¬³¤ÆÚͶ×ÊÏÔÈ»ÓëÒÔÀûÓöàÓàÏÖ½ðΪĿµÄµÄ¶ÌÆÚͶ×ʲ»Í¬¡£ÌìØ·¹«Ë¾µÄ³¤ÆÚͶ×ÊΪ590990572.72Ôª£¬Îª³¤ÆÚ¹ÉȨͶ×Ê¡£
»áÎÊÇׯÝÅóÓÑÖж®»á¼ÆµÄ£¬
ÉèÖÃ»á¼Æ¿ÆÄ¿¾ßÓÐÈçÏÂÒâÒå¡£
ÈëѧÄÜÁ¦²âÆÀ£¬Ñ§Ï°·½°¸Öƶ¨£¬Ö°Òµ·½Ïò½¨Ò飻ѧϰ5SѧϰЧ¹û²âÊÔ ¿¼ÊÔ³å´Ì£¬ÀúÄêÕæÌâ°àÖ÷ÈÎÈ«³Ì¼à¶½£¬½ÌѧÀÏʦÏà°é£»±Ïҵͨ¹ýÂÊ¡¢±ÏÒµÂÊ¡¢¾ÍÒµÂÊ¡¡ÄêÄê¶¼ÔÚÌá¸ßѧԱԽÀ´Ô½¶à×ßÏò´óÆóÒµ£¬ÈÃÄãѧÓÐËù³ÉÊÇÎÒÃÇʼÖÕרעµÄÊ¡£
ÐèÒª»á¼ÆµÄµØ·½ºÜ¶à£¬Ê×ÏÈ£¬×¨ÒµµÄ»á¼ÆÊ¦ÊÂÎñËù¡¢Æä´Î£¬¸÷¸öÆóÒµ¡¢ÔÙÆä´Î£¬Õþ¸®¼°·ÇÓ¯Àû×éÖ¯¡£»á¼ÆÕÆÎÕµÄÊÇÒ»¸öÍÅÌåµÄ¾¼ÃÃüÂö£¬ËùÒÔ£¬Ã¿Ò»¸öÍÅÌå¶¼ÐèÒªËûÃÇ¡£½ñÌìûÓÐÕÒµ½Ã¿ÄêÐÂÔö¶àÉÙÆóÒµµÄÊý¾Ý£¬µ«Ã»ÓÐÊý¾ÝÖ¤Ã÷£¬´ó¼ÒÒ²Ã÷°×£¬Ã¿ÄêÐÂÔöµÄÆóÒµÊýÒÔÍò¼Æ¡£ÓÐÆóÒµ²úÉú£¬¾ÍÓÐ¶Ô»á¼ÆµÄÐèÇó£¬ËùÒÔ£¬»á¼ÆÊÇÒ»¸öÓÀ²»Ë¥Í˵IJúÒµ¡£
ÓÉÓÚ¸÷ÖÖ˰µÄ¼ÆË°ÒÀ¾ÝºÍÕ÷ÊÕ·½·¨²»Í¬£¬²»Í¬ÐÐÒµ¡¢²»Í¬ÄÉ˰È˶ÔͬһÖÖ˰µÄ»á¼Æ´¦ÀíÒ²ÓÐËù²»Í¬£¬Òò´Ë£¬·´Ó³¸÷ÖÖ˰¿îµÄ½ÉÄÉ·½·¨Ò²²»¾¡Ò»Ö¡£¼õÃâ˰ÊǶÔijЩÄÉ˰È˺ͿÎ˰¶ÔÏó¸øÓè¹ÄÀø»òÕչ˵ÄÒ»ÖÖÌØÊâ¹æ¶¨£¬Êǽâ¾öÒ»Ð©ÌØÊâÇé¿öϵÄÌØÊâÐèÒª£¬ÊÇÎÒ¹ú˰ÊÕÕþ²ßµÄÒ»ÏîÖØÒªÄÚÈÝ¡£ÆóÒµ¶Ô˰¿îµÄ½ÉÄɺͼõÃ⣬Ӧ°´¹ú¼Ò¹æ¶¨ºÍ»á¼ÆÖƶÈÕýÈ·½øÐÐ»á¼ÆºËËã¡£
We amortize the capitalized costs associated with the acquisition of players\' registrations. These costs are amortized over the period of the employment contract agreed with a player. If a player extends his contract prior to the end of the pre-existing period of employment£¬ the remaining unamortized portion of the acquisition cost is amortized over the period of the new contract. Changes in amortization of the costs of players\' registrations from year to year and period to period reflect additional transfer fees paid for the acquisition of players£¬ the impact of contract extensions and the disposal of players\' registrations.
ºÃÁË£¬»Ø¹ýÍ·À´¿´£¬Ò»±Êת»á·Ñ¿ÉÄÜÉæ¼°µ½µÄ»á¼Æ¿ÆÄ¿ÓжàÉÙÄØ£¿
1. ÇòÔ±½»Ò׺󣬸ù¾ÝÇòÔ±µÄת»á¼Û¸ñ£¬¼ÆÈëplayers\' registrationsµÄ×ʲú¼Û¸ñ£»µ±È»ÏàÓ¦µÄ£¬»áÓÐÒøÐдæ¿î»òÕßÏÖ½ðµÄ¼õÉÙ£»
2. Èç¹ûÇòÔ±ÊÇ·ÖÆÚ¸¶¿î£¬Ôò»¹Òª¼ÆÈëÓ¦¸¶Õ˿һ°ã»áÓÐרÃŵĿÆÄ¿´úÌæ£¬¼´Trade and other payables£¬¸ù¾ÝÓ¦¸¶ÕË¿îµÄÆÚÏÞ£¬·Ö±ð¼ÆÈëcurrentºÍnon-current liabilityÏ¡£ Èç¹ûÇòԱת»á»¹ÓÐÆäËûµÄ½±ÀøÌõ¿î»òÕßÓÐÌõ¼þµÄ¸¶¿î£¬Ò²ÊǼÆÈënon-currentϵÄtrade and other payables£¬µ±Ìõ¼þûÓгɹ¦´¥·¢£¬½ìʱÔÙÏúÏ
3. ÇòÔ±ÂòÈëºó£¬¸ù¾Ý̯ÏúÔÔò£¬Ã¿Äê»á½øÐÐ̯Ïú£¬¼ÆÈëAmortisation of players\' registrations£»
4. ÇòԱÿÄêµÄÂòÂô£¬»áÓÐרÃÅµÄ»á¼Æ¿ÆÄ¿Profit£¨loss) on disposal of players\' registrations£»
5. ÔÚÏÖ½ðÁ÷Á¿±íÀÿÄêÓÉÓÚÇòÔ±ÂòÂô½ø³öµÄÏÖ½ð£¬ÓÐÏPurchases of players\' registrationsÒÔ¼°Proceeds from sale of players\' registrations.
6. ÖÁÓÚÆäËûÀàËÆÇòÔ±ÍËÒÛ£¬»òÕßÌáǰÍËÒÛ£»ÒÔ¼°·Ç»õ±ÒµÄÇòÔ±Öû»£¬²ÎÕÕÖйú×ãеÄÄÇ·ÝÎļþ£¬»ù±¾°Ë¾Å²»ÀëÊ®¡£
7.Èç¹ûÒòΪÇòÔ±½»Ò×£¬»¹»áÓÐÒøÐнè¿î»òÕß»áÔ±³ï×Ê£¬»òÕ߯äËûÈκÎÉæ¼°×ʽðÁ÷¶¯µÄÐÐΪ£¬Õâ¾ÍÓëÕý³£»á¼Æ´¦ÀíûÓвî±ð£¬¾Í²»Ò»Ò»ÐðÊöÁË¡£
ÕËÎñ´¦Àí£º
ÆóÒµÄÚ²¿µÄƾ¾Ý¸ù¾ÝÆóÒµµÄ¹æÄ£Óë¹ÜÀí·½Ê½²»Í¬£¬¿ÉÄܲ»¾¡Ïàͬ¡£
Èý¡¢ÊDz»ÊÇÖ»ÓÐÕýʽ·¢Æ±²ÅÄÜ˰ǰ¿Û³ý?
ÁíÍ⻹ҪÐéÐÄÏòÀÏ»á¼Æ¡¢Éϼ¶Ö÷¹ÜµÈÈËѧϰ£¬ËûÃǵľÑé¿ÉÒÔÈÃÄãÉÙ×ߺܶàÍä·¡£
ÏúÊÛ·ÑÓÃ
£¨1£©Í¨ÓÃÆ¾Ö¤¡£ËüµÄ¸ñʽͳһ£¬Ò»°ãÔÚijһµØÇø¡¢ÐÐÒµ»òÊÇÈ«¹úͨÓã¬ÓÉÏà¹Ø²¿ÃÅͳһӡˢ¡£ÈÕ³£¼ûµ½×î¶àµÄ¾ÍÊÇÒøÐеÄתÕ˽áËãÆ¾Ö¤µÈ¡£ÕâÖÖÆ¾Ö¤Ò»°ã¾ÍÊÇÉÏÃæËùÌáµ½µÄÍâÀ´Æ¾Ö¤¡£
³£ÖÝÆÝÊûÑßÇø¹ÜÀí»á¼ÆÅàѵѧУ³É¾ÍÄãµÄ°×ÁìÖ®ÃΡ£Ñ§¹ÜÀí»á¼Æ¾ÍÀ´³£ÖÝÆÝÊûÑßÇø¹ÜÀí»á¼ÆÅàѵѧУ
Åàѵ×Éѯµç»°£ºµã»÷×ó²àÀëÏß±¦Ãâ·Ñ×Éѯ