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 173 21 應付賬款、合約負債及其他 應付款項（續） (a) 應付賬款 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。 (c) 合約負債 本集團會於生產活動開始前收取按金， 此將於合約開始時導致合約負債，直至 已確認的項目收益超過按金金額為止。 按金的金額（如有）乃按各個案與客戶磋 商得出。 合約負債的變動 於二零一九年十二月三十一日，預期將 於一年後確認為收入的履約提前計費金 額為港幣 800,000 元（二零一八年：港幣 836,000 元）。 21 Trade creditors, contract liabilities and other payables (Continued) (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: 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 29,658 11,079 1 to 3 months 一至三個月 152 368 29,810 11,447 (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. (c) Contract liabilities When the Group receives a deposit before the production activity commences this will give rise to contract liabilities at the start of a contract, until the revenue recognised on the project exceeds the amount of the deposit. The amount of the deposit, if any, was negotiated on a case by case basis with customers. Movements in contract liabilities 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 As at 1 January 於一月一日 9,566 14,295 Decrease in contract liabilities as a result of recognising revenue during the year that was included in the contract liabilities at the beginning of the period 合約負債因年內確認於期 初計入合約負債的收益 而減少 (8,732) (13,152) Increase in contract liabilities as a result of billing in advance 合約負債因提前計費而 增加 11,828 8,423 As at 31 December 於十二月三十一日 12,662 9,566 As at 31 December 2019, the amount of billings in advance of performance expected to be recognised as income after more than one year is HK$800,000 (2018: HK$836,000).