貿易通2018年年報

141 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） (l) 合約資產及合約負債（續） 合約負債於本集團確認相關收益前，客 戶支付代價時確認（見 附註 1(d) ）。倘本 集團在確認相關收益前有無條件權利收 取代價，則亦確認合約負債。於此情況 下，相應應收款項亦將獲確認（見 附註 1(m) ）。 對於與客戶簽訂一份單一合約，應以合 約資產淨額或合約負債淨額呈列。對於 與客戶簽訂的多份合約，不相關合約的 合約資產與合約負債不能以淨額基準呈 列。 當合約包括重大融資部分，合約結餘包 括根據實際利率法所累計的利息（見 附 註 1(d) ）。 於二零一八年一月一日前的政策 於比較期間，有關進行中合約的合約結 餘分別於財務狀況表中「應付賬款及其 他應付款項」呈列。有關結餘已於二零 一八年一月一日重新分類，並載於 附註 21 （見 附註 1(c)(ii) ）。 1 Significant accounting policies (Continued) (l) Contract assets and contract liabilities (Continued) A contract liability is recognised when the customer pays consideration before the Group recognises the related revenue (see Note 1(d) ). A contract liability would also be recognised if the Group has an unconditional right to receive consideration before the Group recognises the related revenue. In such cases, a corresponding receivable would also be recognised (see Note 1(m) ). For a single contract with the customer, either a net contract asset or a net contract liability is presented. For multiple contracts, contract assets and contract liabilities of unrelated contracts are not presented on a net basis. When the contract includes a significant financing component, the contract balance includes interest accrued under the effective interest method (see Note 1(d) ). Policy prior to 1 January 2018 In the comparative period, contract balances relating to contracts in progress were presented in the statement of financial position under “trade creditors and other payables”. This balance has been reclassified on 1 January 2018 as shown in Note 21 (see Note 1(c)(ii) ).