貿易通 2020 年年報

二零二零年年報 貿易通電子貿易有限公司 135 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (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。 (o) 撥備及或有負債 當本集團因過往事件而須負上法律 或推定的責任，且可能須就履行該 等責任而導致經濟效益流出，並能 夠就此作出可靠估計，方始確認撥 備。當數額涉及重大的時間價值時， 則按預期用以履行責任的開支的現 值作出撥備。 如不一定需要流出經濟效益履行責 任或未能可靠估計款額，則該等責 任將披露作或有負債，但如出現經 濟效益流出的可能性極微則除外。 可能出現的責任（僅可於一項或多項 未來事件發生或不發生的情況下確 定）亦披露為或有負債，但如出現經 濟效益流出的可能性極微則除外。 1 Significant accounting policies (Continued) (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. (o) Provisions and contingent liabilities Provisions are recognised when the Group has a legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Where the time value of money is material, provisions are stated at the present value of the expenditure expected to settle the obligation. Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of economic benefits is remote. Possible obligations, whose existence will only be confirmed by the occurrence or non- occurrence of one or more future events are also disclosed as contingent liabilities unless the probability of outflow of economic benefits is remote.