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Hong Kong Cyberport Management Company Limited
2015/16 Annual Report
104
Notes to the Financial Statements
財務報表附註
2
主要會計政策
（續）
(g)
政府補助金或資助
政府補助金或資助於能夠合理確定可收取
以及本公司可達成所有附帶條件時按其公
允價值予以確認。
若政府補助金與資助屬遞延性收入，有關
補助金將與擬補償之成本進行匹配之期間
內在損益及其他全面收益表中確認為收入。
用於購置物業、機器及設備之政府補助金
與資助，按相關資產之估計可使用年限，
以直線法按期分攤於損益及其他全面收益
表內。
(h)
存貨
存貨包括食品、飲料和營運用品，按成本
值與可變現淨值兩者中之較低者列賬。成
本值採用加權平均成本法計算。可變現淨
值則根據預期銷售所得款項扣除估計銷售
費用確定。
(i)
應收賬款及其他應收款項
應收賬款及其他應收款項初步按公允價值
確認，其後則以實際利息法按攤銷成本扣
除減值撥備計算。當有客觀證據顯示本公
司將無法按照應收款項之原訂條款收回所
有到期款項，則須就應收賬款及其他應收
款項作出減值撥備。撥備金額為資產賬面
值與估計未來現金流量按實際利率折算之
現值兩者中之差額，並於損益及其他全面
收益表中確認。
2 Significant accounting policies
(continued)
(g) Government grants or sponsorship
A government grant or sponsorship is recognised at fair
value when there is reasonable assurance that the
Company will comply with the conditions attaching with it
and that the grant will be received.
Government grants and sponsorships relating to income
are deferred and recognised in the statement of profit or
loss and other comprehensive income over the period
necessary to match them with the costs they are intended
to compensate.
Government grants and sponsorships relating to the
purchase of property, plant and equipment are credited
t o t h e s t a t eme n t o f p r o f i t o r l o s s a n d o t h e r
comprehensive income on a straight-line basis over the
estimated useful lives of the related assets.
(h) Inventories
Inventories, comprising food, beverage and operating
supplies, are stated at the lower of cost and net realisable
value. Costs are calculated using the weighted average
costing method. Net realisable value is determined on the
basis of anticipated sales proceeds less estimated selling
expenses.
(i) Trade and other receivables
Trade and other receivables are recognised initially at fair
value and subsequently measured at amortised cost
using the effective interest method, less provision for
impairment. A provision for impairment of trade and other
receivables is established when there is objective
evidence that the Company will not be able to collect all
amounts due according to the original terms of the
receivables. The amount of the provision is the difference
between the asset’s carrying amount and the present
value of estimated future cash flows, discounted at the
effective interest rate. The amount of the provision is
recognised in the statement of profit or loss and other
comprehensive income.