貿易通2018年年報

181 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） 21 應付賬款、合約負債及其他 應付款項 附註： (i) 本集團使用累計效應法首次採用《香港財務報 告準則》第 15 號及調整於二零一八年一月一日 的期初結餘。 (ii) 於採納《香港財務報告準則》第 15 號後，過往計 入為「應計開支及其他應付款項」的「已收墊款」 已重新分類為合約負債（見附註 1(c)(ii) ）。 (a) 應付款項 於報告期末，按發票日期計算，應付賬 款的賬齡分析如下： (b) 已收客戶按金 已收按金為客戶獲准使用本集團的系統 進行貿易交易前自客戶收取所得的款 項。一般來說，客戶可以累積的交易 費，僅以客戶向本集團支付的按金為 限。按金可應客戶要求予以退還。 21 Trade creditors, contract liabilities and other payables 31 December 2018 1 January 2018 (i) 31 December 2017 二零一八年 十二月三十一日 二零一八年 一月一日 (i) 二零一七年 十二月三十一日 Note HK$’000 HK$’000 HK$’000 附註 港幣千元 港幣千元 港幣千元 Trade creditors 應付賬款 11,447 15,838 15,838 Customer deposits received 已收客戶按金 134,851 140,772 140,772 Accrued charges and other payables 應計開支及 其他應付款項 (i) 38,358 29,196 43,491 Contract liabilities 合約負債 (i), (ii) 9,566 14,295 — 194,222 200,101 200,101 Notes: (i) The Group has initially applied HKFRS 15 using the cumulative effect method and adjusted the opening balance at 1 January 2018. (ii) Upon the adoption of HKFRS 15, “Advances received” previously included as “Accrued charges and other payables” were reclassified to contract liabilities (see Note 1(c)(ii)). (a) Trade creditors As of the end of the reporting period, the ageing analysis of trade creditors, based on the invoice date, is as follows: 2018 2017 二零一八年 二零一七年 HK$’000 HK$’000 港幣千元 港幣千元 Less than 1 month 少於一個月 11,079 15,702 1 to 3 months 一至三個月 368 136 11,447 15,838 (b) Customer deposits received Deposits received are monies received from customers before they are allowed to make trade transactions through the use of the Group’s systems. Generally, customers are only allowed to incur transaction charges up to the amount deposited with the Group. Deposits are refundable to customers on demand.