×ÊѶ±êÌ⣺2019ºáÏØÄÇÀïÓÐ»á¼ÆÖ¤Åàѵ°à
»á¼ÆÅàѵÐÅÏ¢ ºáÏØ»á¼ÆÖ¤ÊǺáÏØ»á¼ÆÖ¤ÅàѵѧУµÄÖØµãרҵ£¬ºáÏØÊÐÖªÃûµÄ»á¼ÆÖ¤Åàѵ»ú¹¹£¬½ÌÓýÅàѵ֪ÃûÆ·ÅÆ£¬ºáÏØ»á¼ÆÖ¤ÅàѵѧУʦ×ÊÁ¦Á¿ÐÛºñ£¬È«¹ú¸÷´ó³ÇÊоùÉèÓзÖУ£¬Ñ§Ð£»¶ÓÄãµÄ¼ÓÈë¡£
ºáÏØ»á¼ÆÖ¤ÅàѵѧУ·Ö²¼ºáÏØÊеȵØ,ÊǺáÏØÊм«¾ßÓ°ÏìÁ¦µÄ»á¼ÆÖ¤Åàѵ»ú¹¹¡£
ºáÏØ»á¼ÆÖ¤ÅàѵѧУÊÇÒ»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¡£
ÔÚÕ®ÎñÖØ×éÖУ¬ÓÐÁ½¸öÖØÒªµÄ¸ÅÄ¼´¡°ÕËÃæ¼ÛÖµ¡±Óë¡°ÕËÃæÓà¶î¡±¡£ÔÚÆóÒµ»á¼ÆÖƶÈÖУ¬ÕâÁ½¸öÃû´ÊµÄº¬ÒåÊÇÓкܴóÇø±ðµÄ¡£ÕËÃæÓà¶îÊÇָijÕË»§µÄÕËÃæÊµ¼ÊÓà¶î£¬²»¿Û³ýÓë¸ÃÕË»§Ïà¹ØµÄ±¸µÖÏîÄ¿£¨ÈçÀÛ¼ÆÕ۾ɡ¢×ʲúµÄ¼õÖµ×¼±¸µÈ£©¡£
»ú»á³É±¾µÄ°Ñ¿ØÆäʵ˵°×ÁË£¬»¹ÊǶÔ×Ô¼ºÈËÐԵİѿء£
¡°Èô²»¼°Ê±Ö¹Ë𣬵ڶþÌì¿÷Ë𽫼ÌÐøÀ©´ó¡±£¬Íõ¿ÉÃ÷˵£¬¡°ÁíÍâÒ»¸ö·çÏÕÊǽ»¸î·çÏÕ¡±¡£ÔڻƽðÆÚ»õÉÏÊÐǰ£¬²»ÉÙͶ×ÊÕß±§×Å¡°´ó²»ÁË×îºó½»¸îʵÎï½ðÌõ¡±µÄÏë·¨¡£¸ù¾ÝÓйع涨£¬»Æ½ðÆÚ»õ¸öÈËͶ×ÊÊDz»ÄܽøÐн»¸îµÄ¡£¡°Ä¿Ç°ÉÏÆÚËù¹ÒÅÆ×îÔç½»¸îµÄºÏÔ¼ÊÇ6Ô·ݵ½ÆÚµÄºÏÔ¼£¬½øÈë½»¸îÔÂÖ®ºó£¬Èç¹û»¹Óгֲֵϰ£¬»á±»ÆÚ»õ¹«Ë¾Ç¿ÐÐÆ½²Ö£¬Ò»¶¨Òª¸ß¶ÈÖØÊÓ¡±£¬Íõ¿ÉÃ÷˵¡£
ÖлªÈËÃñ¹²ºÍ¹ú½¨Á¢ºó£¬1951Äê10ÔÂ24ÈÕ£¬ÕþÎñÔº²ÆÕþ¾¼ÃίԱ»áÖÆ¶¨ÁË¡¶ºË¶¨»á¼ÆÊ¦¹ÜÀí¹æÔò¡·£¬¹æ¶¨¾ËùÔÚµØÊй¤Éֻ̾òÏØÈËÃñÕþ¸®ºË×¼µÄ»á¼ÆÊ¦£¬¿ÉÒÔÔÚµ±µØÖ´ÐÐÒµÎñ...
ÓªÒµ·ÑÓÃÖеĴ󲿷ֻáËæ×ÅÆóÒµÊÕÈëµÄÔö¼Ó¶øÔö¼Ó£¬µ«²»³ÉÏßÐÔÕý±ÈÀý¹ØÏµ¡£
¼ÛÖµ¹Û²»·ÖºÃ»µ£¬Ö»·ÖÕâÊÇÄãµÄ¼ÛÖµ¹Û£¬ÕâÊÇÎҵļÛÖµ¹Û£¬´ó¼Ò¾®Ë®²»·¸ºÓË®£¬Ï໥×ðÖØ£¬Ï໥Á˽â¾ÍºÃÁË¡£
µÚ¢Û¾ä¡°ÓйطÑÓÃÏÈÈ«µ÷£¬²îÒìÁôÔÚºóÃæÕÒ¡±ÊÇÖ¸ÏȰѡ°¹ÜÀí·ÑÓᱡ°ÓªÒµ·ÑÓà ¡±µÄÊý¶îÈ«²¿µ÷Õû¡°Ö§¸¶µÄÆäËûÓë¾Óª»î¶¯ÓйصÄÏֽ𡱡£¶øºóÃæ°Ñ6ÏîÄÚÈݽöµ÷»ØÀ´¡£Õâ6ÏîÄÚÈÝÊÇ£º»µÕË×¼±¸£¬´ý̯·ÑÓã¬ÀÛ¼ÆÕ۾ɣ¬ÎÞÐÎ×ʲú̯Ïú£¬Ó¦¸¶¹ÜÀíÈËÔ±¹¤×Ê£¬Ó¦¸¶¹ÜÀíÈËÔ±µÄ¸£Àû·Ñ £¨ÓªÒµ·ÑÓÃÎÞÈκε÷Õû£©
SAPµÄ²úÆ·ÓÐÄÄЩ
¢ßΪְ¹¤Ö§¸¶µÄµ¥¶À´¦Àí¡£
ÉÏÊö¹¤×÷Ó¦ÔÚÊÕµ½ÆóÒµÉêÇë²ÄÁϺó60¸ö¹¤×÷ÈÕÄÚÍê³É¡£
£¨Î壩¹«Ê¾¼°°ä·¢Ö¤Êé
¼ÈÈ»ÔÚ¡°¹©¸øÇý¶¯¡±µÄÀíÄîϲÆÎñ±¨¸æ»á·¸Ï¡°Æß×Ú×£¬ÄÇô£¬¾ÀíÃÇÓ¦¸Ã¸Ä±äËüÃǵÄ̬¶È¡£ÊÂʵÉÏ£¬Èç¹û°Ñ½Ç¶È´Ó¹©¸ø×ªÏòÐèÇóÒ»·½£¬¾Í»áÈ¡µÃºÜ´óµÄ½øÕ¹¡£ÕýÈç¸ÃÊéÖÐ̸µ½µÄQFR£¬Ëüʵ¼ÊÉÏÊÇÖ¸Ò»ÖÖ±¨¸æÌ¬¶ÈµÄת±ä£¬¼´´Ó¡°¹©¸øÇý¶¯¡±ÀíÄîÏò¡°ÐèÇóÀ¶¯¡±Ë¼ÏëµÄÒ»ÖÖת±ä¡£
ʵ¼Ê½ÉÄÉʱ£º
½è£ºÓ¦½»Ë°·ÑÓ¦½»ËùµÃ˰ 1070000
´û£ºÒøÐдæ¿î1070000
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¡£
ŬÁ¦ºÜÖØÒª£¬Å¬Á¦µÄ·½Ïò¸üÖØÒª
´ó¼Ò¶¼ÖªµÀ£¬ÏÖÔÚ¹ÜÀí»á¼ÆÊÇÇ÷ÊÆ¡£ÔÚÐÂÇ÷ÊÆÃæÇ°£¬ÄÜ·ñץס»ú»á£¬¾ö¶¨ÁËÈýÎåÄêºóÄãµÄ·¢Õ¹ËٶȺÍλÖá£
°ü×°Îï¡¢¸¨ÁϵȿÆÄ¿µÄÉèÖÿÉÒÔ±ÈÕÕÔ²ÄÁÏ¿ÆÄ¿µÄÉèÖ㬶Բ¿·ÖÃâ·Ñ»ñµÃµÄ¸¨ÁÏ¿ÉÒÔ²»¼Ç½ð¶îÕËÖ»¼ÇÊýÁ¿±¸²éÕË¡£
Èý¡¢²ú³ÉÆ·¿ÆÄ¿µÄÉèÖÃ
²»¶¨ÆÚÇå²éÒ»°ãÊǾֲ¿Çå²é£¬Èç¸Ä»»²Æ²úÎï×ʱ£¹ÜÈËÔ±½øÐеÄÓйزƲúÎï×ʵÄÇå²é¡¢·¢ÉúÒâÍâÔÖº¦µÈ·Ç³£Ëðʧ½øÐеÄËðʧÇé¿öµÄÇå²é¡¢Óйز¿ÃŽøÐеÄÁÙʱÐÔ¼ì²éµÈ¡£
²¹ÌùÊÕÈëÊÇÓÃÀ´ºËËãÆóÒµ°´¹æ¶¨Êµ¼ÊÊÕµ½µÄ²¹ÌùÊÕÈë(°üÀ¨ÍË»¹µÄÔöֵ˰)¡¢¶¨¶î²¹ÌùµÈ¡£¹ú¼ÒΪÁËʵÏÖºê¹Ûµ÷¿Ø£¬¶ÔһЩ¹ÄÀøÀàÆóÒµ»òÕßÏîÈÕ£¬»áÒÔ˰ÊÕ·µ»¹µÈ·½Ê½¸øÆóҵһЩ×ÊÖú£¬ÕâÑùµÄÊÕÈë¼ÆÈ˸ÃÏîÄ¿¡£
5.ÓªÒµÍâÊÕÈë
Ó¯Ó๫»ýÄê³õ
80(400¡Á20%)
ºáÏØ»á¼ÆÖ¤ÅàѵѧУ³É¾ÍÄãµÄ°×ÁìÖ®ÃΡ£Ñ§»á¼ÆÖ¤¾ÍÀ´ºáÏØ»á¼ÆÖ¤ÅàѵѧУ
Åàѵ×Éѯµç»°£ºµã»÷×ó²àÀëÏß±¦Ãâ·Ñ×Éѯ