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 171 19 應收賬款及合約資產（續） (b) 合約資產，扣除虧損撥備 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）的履約義務。 所有合約資產預期於一年內收回。 20 其他應收款項、預付款項及 其他合約成本 (a) 其他應收款項及預付款項 所有其他應收款項及預付款項預期於一 年內收回或確認為開支。 (b) 其他合約成本 於二零一九年十二月三十一日資本化的 其他合約成本與於報告日期履行與客戶 合約的成本有關。其他合約成本於來自 相關銷售或服務的收益獲確認期間的損 益表內確認為「採購成本」的一部分。年 內，概無有關成本資本化的減值（二零 一八年：無）。 所有其他合約成本預期於一年內收回。 19 Trade receivables and contract assets (Continued) (b) Contract assets, net of loss allowance 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. 20 Other receivables, prepayments and other contract costs 31 December 2019 31 December 2018 二零一九年 十二月三十一日 二零一八年 十二月三十一日 HK$’000 HK$’000 港幣千元 港幣千元 Other receivables and prepayments 其他應收款項及預付款項 13,717 11,176 Other contract costs 其他合約成本 5,032 4,742 18,749 15,918 (a) Other receivables and prepayments All other receivables and prepayments are expected to be recovered or recognised as expenses within one year. (b) Other contract costs Other contract costs capitalised as at 31 December 2019 relate to the costs to fulfil contracts with customers at the reporting date. Other contract costs are recognised as part of “cost of purchases” in the statement of profit or loss in the period in which revenue from the related sales or services is recognised. There was no impairment in relation to the costs capitalised during the year (2018: nil). All other contract costs are expected to be recovered within one year.