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 133 1 主要會計政策（續） (l) 合約資產及合約負債 於無條件有權根據合約載列的付款條款 收取代價前，本集團會確認收益（見 附註 1(d) ），則合約資產會獲確認。合約資產 會根據 附註 1(k) 載列的政策評估預期信 貸虧損（「 ECL 」），並於代價權利成為無 條件後重新分類為應收款項（見 附註 1(m) ）。 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) ）。 (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) (l) Contract assets and contract liabilities A contract asset is recognised when the Group recognises revenue (see Note 1(d) ) before being unconditionally entitled to the consideration under the payment terms set out in the contract. Contract assets are assessed for expected credit losses (“ECL”) in accordance with the policy set out in Note 1(k) and are reclassified to receivables when the right to the consideration has become unconditional (see Note 1(m) ). 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) ). (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.