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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
88
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(d) Revenue recognition (continued)
(v) Interest income
Interest income is recognised as it accrues using the effective
interest method.
(vi) Services income
Services income is recognised when the relevant services have
been provided to customers and is after deduction of any trade
discounts.
(e) Property, plant and equipment
The following items of property, plant and equipment are stated
in the statement of financial position at cost less accumulated
depreciation (or amortisation) and impairment losses
(Note 1(k))
:
– buildings held for own use which are situated on leasehold
land, where the fair value of the building could be measured
separately from the fair value of the leasehold land at the
inception of the lease (see
Note 1(j)
);
– interest in leasehold land; and
– other items of plant and equipment.
Gains or losses arising from the retirement or disposal of an item
of property, plant and equipment are determined as the difference
between the net disposal proceeds and the carrying amount of the
item and are recognised in profit or loss on the date of retirement or
disposal.
Depreciation is calculated to write off the cost of items of property,
plant and equipment, less their estimated residual value, if any, using
the straight line method over their estimated useful lives as follows:
Leasehold improvements
lower of 5 years or
the remaining term of the lease
Platform hardware and software,
computer and office equipment
3–5 years
Motor vehicles
3 years
Furniture and fixtures
5 years
Building
20 years
Leasehold land
unexpired term of the lease
Where parts of an item of property, plant and equipment have
different useful lives, the cost of the item is allocated on a reasonable
basis between the parts and each part is depreciated separately.
Both the useful life of an asset and its residual value, if any, are
reviewed annually.
1
主要會計政策（續）
(d)
收益確認（續）
(v)
利息收入
利息收入乃採用實際利率法於累計時確認。
(vi)
服務收入
服務收入乃於向客戶提供相關服務後，並經
扣除任何交易折扣後確認。
(e)
物業、廠房及設備
下列物業、廠房及設備項目於財務狀況表按成本
值減去累計折舊（或攤銷）及減值虧損
（附註
1(k)
）
列賬：
－
持作自用並建於租賃土地上的樓宇，而其公
允價值在租賃開始時可與租賃土地的公允價
值分開計量（見
附註
1(j)
）；
－
租賃土地權益；及
－
其他機器及設備項目。
報廢或出售物業、廠房及設備項目所產生的盈
虧，按出售所得款項淨額與有關項目賬面值之間
的差額釐定，並於報廢或出售日期在損益表中確
認。
物業、廠房及設備項目乃使用直線法按其估計可
使用年期減去估計剩餘價值（如有）以撇銷其成本
值計算折舊，詳情如下：
租賃物業裝修
5
年或剩餘租期
（以較短者為準）
平台硬件及軟件、電腦
以及辦公室設備
3–5
年
汽車
3
年
傢俬及裝置
5
年
樓宇
20
年
租賃土地
未屆滿租約年期
當一項物業、廠房及設備的各部分有不同的可使
用年期，此項目各部分的成本將按合理基礎分
配，而每部分將作個別折舊。資產的可使用年期
及其剩餘價值（如有）會每年進行檢討。