貿易通2019年中報

46 Tradelink Electronic Commerce Limited  Interim Report 2019 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） For the six months ended 30 June 2019 截至二零一九年六月三十日止六個月 13 應收賬款及合約資產 (a) 應收賬款，扣除虧損撥備 本公司一般給予客戶一天至一個月的信貸 期。本集團旗下其他公司所給予的信貸期 乃基於與客戶商訂的個別商業條款而定。 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，且一般 得到客戶提供的按金所保證（見 附註 16(b) ）。 (b) 合約資產 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。 期內確認的所有收益均來自於本期間已達 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。 13 Trade receivables and contract assets As at 30 June 2019 As at 31 December 2018 於二零一九年 六月三十日 於二零一八年 十二月三十一日 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Trade receivables, net of loss allowance 應收賬款，扣除虧損撥備 (a) 25,736 33,554 Contract assets 合約資產 (b) 10,899 10,563 36,635 44,117 (a) Trade receivables, net of loss allowance Credit terms granted by the Company to customers generally range from one day to one month. Credit terms offered by other companies of the Group based on individual commercial terms negotiated with customers. 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: As at 30 June As at 31 December 2019 2018 於二零一九年 六月三十日 於二零一八年 十二月三十一日 HK$’000 HK$’000 港幣千元 港幣千元 Less than 1 month 少於一個月 16,695 19,313 1 to 3 months 一至三個月 3,008 7,097 3 to 12 months 三至十二個月 5,269 4,952 Over 12 months 超過十二個月 764 2,192 25,736 33,554 All of the above balances are expected to be recovered within one year and are generally covered by deposits from customers (see Note 16(b)) . (b) Contract assets 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 period are from performance obligations satisfied (or partially satisfied) in the current period. All of the contract assets are expected to be recovered within one year.