貿易通2018年年報

117 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (d) 收益及其他收入 本集團將其一般業務過程中銷售貨品或 提供服務而產生收入分類為收益。 於貨品或服務的控制權轉移予客戶時， 本集團按其預期有權收取的承諾代價金 額確認收益，惟不包括代表第三方收取 的該等金額。收益不包括增值稅項或其 他銷售稅項，並扣除任何貿易折扣後確 認。 倘合約載有超過 12 個月提供重大融資利 益予客戶的融資部分，收益則按應收款 項的現行價值計量，並透過可能於與客 戶的個別融資交易中反映的折扣貼現， 而利息收入則透過實際利率法個別累 計。倘合約載有提供重大融資利益予本 集團的融資部分，該合約下確認的收益 包括透過實際利率法於合約義務中計算 的利息開支。本集團善用《香港財務報告 準則》第 15 號第 63 段的可行權宜方法的 優勢，倘融資期為 12 個月或以下，並無 調整重大融資部分下任何影響的代價。 1 Significant accounting policies (Continued) (d) Revenue and other income Income is classified by the Group as revenue when it arises from the sale of goods or the provision of services in the ordinary course of the Group’s business. Revenue is recognised when control over a product or service is transferred to the customer, at the amount of promised consideration to which the Group is expected to be entitled, excluding those amounts collected on behalf of third parties. Revenue excludes value added tax or other sales taxes and is after deduction of any trade discounts. Where the contract contains a financing component which provides a significant financing benefit to the customer for more than 12 months, revenue is measured at the present value of the amount receivable, discounted using the discount rate that would be reflected in a separate financing transaction with the customer, and interest income is accrued separately under the effective interest method. Where the contract contains a financing component which provides a significant financing benefit to the Group, revenue recognised under that contract includes the interest expense accreted on the contract liability under the effective interest method. The Group takes advantage of the practical expedient in paragraph 63 of HKFRS 15 and does not adjust the consideration for any effects of a significant financing component if the period of financing is 12 months or less.