貿易通 2020 年年報

174 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 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 於二零二零年及二零一九年十二月 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綜合 損益表內確認為「採購成本」的一部 分。年內，並無確認有關資本化成本 期初餘額或成本資本化的減值虧損 （二零一九年：無）。 所有其他合約成本預期於一年內收 回或確認為開支。 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 2020 2019 二零二零年 二零一九年 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Other receivables and prepayments 其他應收款項及預付 款項 (a) 9,713 13,717 Other contract costs 其他合約成本 (b) 6,790 5,032 16,503 18,749 (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 2020 and 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 consolidated statement of profit or loss in the period in which revenue from the related sales or services is recognised. There was no impairment loss recognised in relation to the opening balance of capitalised costs or the costs capitalised during the year (2019: Nil). All other contract costs are expected to be recovered or recognised as expenses within one year.