94
財務報告
Financial Report
Notes to the financial statements (continued)
財務報表附註（續）
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
11. ACCOUNTS AND OTHER
RECEIVABLES
2015
2014
HK$
港幣
HK$
港幣
Accounts receivable
應收賬款
5,202,428
4,614,312
Deposits, other receivables and prepayments
按金、其他應收款及預付款
1,178,997
1,493,915
Interest receivable
應收利息
204,907
125,719
6,586,332
6,233,946
Individual credit evaluations are performed on all customers
requiring credit over a certain amount. These take into
account the customer’s past payment history, financial
position and other factors. These accounts receivables are
due on presentation of billings. Normally, apart from certain
customers with good credit ratings, advances are requested
from customers to cover the service fee before rendering of
services by the Council.
Included in the Council’s accounts receivables are debtors
with aggregate carrying amount of HK$1,657,704 (2014:
HK$2,376,495) which are past due at the end of the reporting
period for which the Council has not provided for impairment
loss. The Council does not hold any collateral over these
balances. Based on the historical experiences of the Council,
those receivables that are past due but not impaired are
generally recoverable as there was no recent history of default
and there has not been a significant change in credit quality of
the customers.
Aging of accounts receivables which are past due but not
impaired:
2015
2014
HK$
港幣
HK$
港幣
Less than 1 month 1
個月內
1,649,704
1,920,441
More than 1 month 1
個月以上
8,000
456,054
1,657,704
2,376,495
11.
應收賬款和其他應
收款
本局會針對所有超出一定數額
信貸的客戶實施信貸評估。該信
貸評估會考慮客戶以往的付款
記錄、財務狀況及其他因素。這
些應收賬款在交單時須即支付。
一般而言，除個別信貸紀錄良好
的客戶外，本局於提供服務前均
要求客戶預付服務費用。
本局的應收款項結餘總賬面值是
港幣
1,657,704
元（二零一四年：
港幣
2,376,495
元），該應收賬款
於呈報日已逾期。本局並無就該
等結餘持有任何抵押。根據本局
過往經驗，這些逾期但並無減值
的應收賬款客戶並無拖欠記錄
及其信貸質量一直沒有重大變動。
已逾期但並無減值的應收賬款
的賬齡：
