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Hong Kong Cyberport Management Company Limited
2015/16 Annual Report
128
Notes to the Financial Statements
財務報表附註
15
應收賬款及其他應收款項
（續）
(a)
應收賬款及其他應收款項之賬面值
均與其公允價值相若，並以港元為
單位。
(b)
給予客戶之信貸期為
0
至
30
天。
(c)
於
2016
年
3
月
31
日，應收賬款
3,353,041
港元（
2015
年：
3,080,121
港元）已逾期但並無減值。該等款項
涉及若干近期並無違約記錄之獨立
客戶。該等應收賬款及已扣除減值
撥備之賬齡分析如下：
(d)
本公司根據應收賬款結餘之賬齡分
析、過往壞賬率、還款方式、客戶信
譽及行業趨勢分析以評估是否有個
別客戶出現減值。於
2016
年
3
月
31
日，應收賬款之減值撥備為
759,021
港元（
2015
年：
1,421,649
港元）。
應收賬款減值撥備之變動載列如下：
15 Trade and other receivables
(continued)
(a)
The carrying amounts of trade and other receivables
approximate their fair values and are denominated
in Hong Kong dollars.
(b)
The credit terms given to the customers range from
0–30 days.
(c)
As at 31 March 2016, trade receivables of
HK$3,353,041 (2015: HK$3,080,121) were past due
but not impaired. These relate to a number of
independent customers for whom there is no recent
history of default. The aging analysis of these trade
receivables and net of provision for impairment is as
follows:
2016
2015
HK$
HK$
港元
港元
Neither past due nor impaired
未逾期亦無減值
1,316,826
2,000,996
Less than one month past due
逾期少於
1
個月
2,815,813
2,724,597
One to three months past due
逾期
1–3
個月
424,668
321,625
Over three months past due
逾期
3
個月以上
112,560
33,899
3,353,041
3,080,121
4,669,867
5,081,117
(d)
The Company has assessed if there is any
impairment on an individual customer basis based
on aging analysis of trade receivables balance,
historical bad debt rates, repayment patterns,
customer credit worthiness and industry trend
analysis. As at 31 March 2016, the amount of the
provision for impairment of trade receivables was
HK$759,021 (2015: HK$1,421,649).
Movements on the provision for impairment of trade
receivables are as follows:
2016
2015
HK$
HK$
港元
港元
At the beginning of the year
年初
1,421,649
4,869,891
Impairment loss recognised
確認減值虧損
10,685
682,916
Impairment loss written back
撥回減值虧損未動用款項
–
(562,464)
Uncollectible amounts written off
註銷不可收回款項
(673,313)
(3,568,694)
At the end of the year
年終
759,021
1,421,649