【正文】 conomic benefit to flow out from the Company。 if the construction in process is stopped for long time and will not be constructed in the next three years and the construction in progress brings great uncertainty to the economic benefits of enterprises due to backward performance or techniques and the construction in progress occurs impairment, the balance of recoverable amount of single construction in progress lower than the book value of construction in progress is for impairment provisions of construction in progress. Impairment loss on the construction in progress shall not be reversed in subsequent accounting periods once recognized.The pricing and amortizing of intangible assets Pricing of the intangible assets The cost of outsourcing intangible assets shall be priced based on the actual expenditure directly attributable to intangible assets for the expected purpose. Expenditure on internal research and development projects is charged into the current profit or loss, and expense in the development stage can be recognized as intangible costs if meeting the criteria for capitalization. Intangible assets of investment is in accordance with the agreed value of the investment contract or agreement as costs, excluding not fair agreed value of the contract or agreement. Intangible assets of the debtor obtained in the noncash asset cover debt method can be accepted。 the foreign currency nonmonetary items measured at historical cost will still be converted with the spot exchange rate of the transaction date.The standard for recognizing cash equivalentWhen making the cash flow statement, cash on hand and deposits readily to be paid will be recognized as cash, and shortterm (usually no more than three months), highly liquid and readily convertible to known amounts of cash with insignificant risk of changes in value are recognized as cash equivalent.Financial Instruments Classification, recognition and measurement of financial assets The pany at the time of initial recognition of financial assets divides it into the following four categories: financial assets measured at fair value with changes included in the profit or loss of this period, loans and receivables, financial assets available for sale and heldtomaturity investments. Financial assets are measured at fair value when initially recognized. Relevant transaction costs of financial assets measured at fair value with changes included in the profit or loss of this period are recognized in profit or loss of this period, and relevant transaction costs of other categories of financial assets are recognized in the amount initially recognized. Financial assets measured at fair value with changes included in the profit or loss of this period refer to the shortterm sales financial assets, including financial assets held for trading or financial assets measured at fair value with changes included in the profit or loss of this period designated upon initial recognition by the management. Financial assets measured at fair value with changes included in the profit or loss of this period are subsequently measured at fair value, and the interest or cash dividends obtained during the holding period will be recognized as investment ine, and the gains or losses of the change in fair value at the end of this period are recognized in the profit or loss in this period. When it is disposed, the difference between the fair value and the initial recorded amount is recognized as investment ine, while adjusting gains from changes in the fair value.Loans and receivables: the nonderivative financial assets without the price in an active market and with fixed and determinable recovery cost are classified as loans and receivables. Loans and receivables adopt the effective interest method and take amortized cost for subsequent measurement, and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period. Financial assets available for sale: including nonderivative financial assets available for sale recognized initially and other nonderivative financial assets except for loans and receivables, heldtomaturity investments and trading financial assets. Financial assets available for sale are subsequently measured at fair value, and interest or cash dividends obtained during the holding period will be recognized as investment ine, and gains or losses arising from the changes in fair value at the end of this period are recognized directly in owners39。 leasing business。 (2) the aggregate consideration received from the transfer plus the cumulative amounts of the changes in the fair values originally recognized in the owners’ equity. If the partial transfer of financial assets satisfy the criteria for derecognition, the carrying amounts of the entire financial assets transferred shall be split into the derecognized and recognized parts according to their respective fair values and differences between the amounts of the following two items are charged to profit or loss for the current period: (1) the carrying amounts of the derecognized parts。 (3) the method that the intangible assets generate economic benefits, including existence of a market for products produced by the intangible assets or for the intangible assets themselves, shall be proved. Or, if to be used internally, the usefulness of the intangible assets shall be proved。 (3) when all or part of the expenses necessary for the settlement of estimated liabilities of the Company are expected to be pensated by a third parties, the pensations should be separately recognized as assets only when it is virtually certain that the pensations will be received. The carrying amount of the estimated liabilities should be checked at each balance sheet date, and if any changes occur, the book value should be adjusted to reflect the current best estimate.Salary payable to staffThe staff’ salary means that the