貿易通2018年年報

179 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） 19 應收賬款及合約資產（續） (a) 應收賬款，扣除虧損撥備 賬齡分析 於報告期末，按發票日期及扣除虧損撥 備計算，應收賬款的賬齡分析如下： 預期上述結餘均可於一年內收回，且若 干得到客戶提供的按金所保證（見 附註 21 ）。 有關本集團信貸政策及應收賬款產生的 信貸風險的進一步詳情載於 附註 26(a) 。 (b) 合約資產 本集團的合約包括付款時間表，規定當 達致里程碑時於合約期間支付階段款 項。該等付款時間表防止形成重大合約 資產。 年內確認的所有收益均來自於本年度已 達成（或部分達成）的履約責任。 所有合約資產預期於一年內收回。 19 Trade receivables and contract assets (Continued) (a) Trade receivables, net of loss allowance Ageing analysis As of the end of the reporting period, the ageing analysis of trade receivables, based on the invoice date and net of loss allowance, is as follows: 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Less than 1 month 少於一個月 19,313 17,664 1 to 3 months 一至三個月 7,097 5,315 3 to 12 months 三至十二個月 4,952 3,496 Over 12 months 超過十二個月 2,192 2,458 33,554 28,933 All the above balances are expected to be recovered within one year and some of them are covered by deposits from customers (see Note 21 ). Further details on the Group’s credit policy and credit risk arising from trade receivables are set out in Note 26(a) . (b) Contract assets The Group’s contracts include payment schedules which require stage payments over the contract period once milestones are reached. These payment schedules prevent the build-up of significant contract assets. All of the revenue recognised during the year are from performance obligations satisfied (or partially satisfied) in the current year. All of the contract assets are expected to be recovered within one year.