貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 170 19 應收賬款及合約資產 (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) 。 19 Trade receivables and contract assets 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Trade receivables, net of loss allowance 應收賬款，扣除虧損撥備 35,610 33,554 Contract assets, net of loss allowance 合約資產，扣除虧損撥備 27,977 10,563 63,587 44,117 (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: 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 Less than 1 month 少於一個月 22,734 19,313 1 to 3 months 一至三個月 5,486 7,097 3 to 12 months 三至十二個月 6,990 4,952 Over 12 months 超過十二個月 400 2,192 35,610 33,554 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) .