貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 117 1 主要會計政策（續） (d) 收益及其他收入（續） (v) 利息收入 利息收入乃採用實際利率法於累計 時確認。就透過其他全面收益按公 允價值計量且非信貸減值的金融資 產而言，實際利率應用於資產的賬 面總值。就信貸減值的金融資產而 言，實際利率應用於資產的攤銷成 本（即虧損撥備的賬面總值）（見 附註 1(k)(i) ）。 (vi) 服務收入 服務收入乃於相關服務的控制權已 轉至客戶，並扣除任何交易折扣後 確認。 倘合約的結果可合理計量，合約的 收益透過成本法隨時間續步確認， 即根據相關估計總成本產生的實際 成本比例確認。 倘合約的結果不可合理計量，收益 僅確認預期可收回的合約成本。 倘完成合約的成本於任何時候估計 超過合約代價的餘額，則根據 附註 1(o) 載列的政策確認撥備。 (e) 物業、廠房及設備 下列物業、廠房及設備項目於財務狀況 表按成本值減去累計折舊（或攤銷）及減 值虧損（ 附註 1(k) ）列賬： — 持作自用並建於租賃土地上的樓 宇，而其公允價值在租賃開始時可 與租賃土地的公允價值分開計量（見 附註 1(j) ）； — 租賃土地權益；及 — 其他廠房及設備項目，包括相關廠 房及設備租賃所產生的使用權資產 （見 附註 1(j) ）。 1 Significant accounting policies (Continued) (d) Revenue and other income (Continued) (v) Interest income Interest income is recognised as it accrues using the effective interest method. For financial assets measured at FVOCI that are not credit-impaired, the effective interest rate is applied to the gross carrying amount of the asset. For credit-impaired financial assets, the effective interest rate is applied to the amortised cost (i.e. gross carrying amount net of loss allowance) of the asset (see Note 1(k)(i) ). (vi) Services income Services income is recognised when the control of the relevant services have been transferred to customers and is after deduction of any trade discounts. When the outcome of a contract can be reasonably measured, revenue from the contract is recognised progressively over time using the cost-to-cost method, i.e. based on the proportion of the actual costs incurred relative to the estimated total costs. When the outcome of the contract cannot be reasonably measured, revenue is recognised only to the extent of contract costs incurred that are expected to be recovered. If at any time the costs to complete the contract are estimated to exceed the remaining amount of the consideration under the contract, then a provision is recognised in accordance with the policy set out in Note 1(o) . (e) Property, plant and equipment The following items of property, plant and equipment are stated in the statement of financial position at cost less accumulated depreciation (or amortisation) and impairment losses ( Note 1(k) ): — buildings held for own use which are situated on leasehold land, where the fair value of the building could be measured separately from the fair value of the leasehold land at the inception of the lease (see Note 1(j) ); — interest in leasehold land; and — other items of plant and equipment, including right-of-use assets arising from leases of underlying plant and equipment (see Note 1(j) ).