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二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
1
主要會計政策（續）
(d)
收益確認
收益按已收或應收代價的公允價值計
量。在經濟效益可能會流入本集團，且
收益及成本（如適用）能可靠地計算的情
況下，便會根據下列基準在損益表確認
收益：
(i)
交易費、處理費及登記費
有關收益乃於向客戶提供服務後確
認。
(ii)
年費
有關收益乃參考登記年期而按時間
比例確認。
(iii)
貨品銷售
貨品銷售收益於貨品擁有權的主要
風險及利益已轉至客戶，並扣除任
何交易折扣後確認。
(iv)
股息
來自非上市投資的股息收入乃於股
東收取股息的權利獲確立時確認。
(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。
1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(Continued)
(d) Revenue recognition
Revenue is measured at the fair value of the consideration
received or receivable. Provided it is probable that the
economic benefits will flow to the Group and the revenue and
costs, if applicable, can be measured reliably, revenue is
recognised in profit or loss as follows:
(i) Transaction fees, handling fees and registration fees
Revenue is recognised when services have been provided
to customers.
(ii) Annual subscription fees
Revenue is recognised on a time-apportioned basis by
reference to the period of the subscription.
(iii) Sale of goods
Revenue from sale of goods is recognised when the
significant risks and rewards of ownership of the goods
have been transferred to customers and is after deduction
of any trade discounts.
(iv) Dividends
Dividend income from unlisted investments is recognised
when the shareholder’s right to receive payment is
established.
(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.