貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 142 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (m) 應收賬款及其他應收款項 應收賬款於本集團擁有無條件權利收取 代價時確認。收取代價的權利僅須待待 時間過去代價即須到期支付方為無條 件。倘收益於本集團獲得無條件權利收 取代價前確認，有關金額則呈列為合約 資產（見 附註 1(l) ）。 應收款項透過實際利率法按攤銷成本減 信貸虧損撥備列賬（見 附註 1(k)(i) ）。 (n) 應付賬款及其他應付款項 應付賬款及其他應付款項初步按公允價 值確認，其後則按攤銷成本列賬，但如 貼現影響甚微則除外。在此情況下，則 按成本值列賬。 1 Significant accounting policies (Continued) (m) Trade and other receivables A receivable is recognised when the Group has an unconditional right to receive consideration. A right to receive consideration is unconditional if only the passage of time is required before payment of that consideration is due. If revenue has been recognised before the Group has an unconditional right to receive consideration, the amount is presented as a contract asset (see Note 1(l) ). Receivables are stated at amortised cost using the effective interest method less allowance for credit losses (see Note 1(k)(i) ). (n) Trade and other payables Trade and other payables are initially recognised at fair value and subsequently stated at amortised cost unless the effect of discounting would be immaterial, in which case they are stated at cost.