Page 111 - EdUHK Annual Report 2015-2016

THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
9 Accounts receivable, deposits and prepayments
9 應收賬款、按金及預付款項
The amount of security deposits expected to be recovered or recognised as expense after more than one year is $5,318,000 (2015: $5,088,000). All of other accounts receivables, deposits and prepayments are expected to be recovered or recognised as expenses within one year.
(a) Accounts receivable
As at 30 June 2016, the Group’s and the University’s accounts receivable of $3,316,000 (2015: $3,300,000) was past due but not impaired. These mainly relate to a number of students and the HKSAR Government for whom there is no recent history of default. The ageing analysis of accounts receivable is as follows:
預計一年以上收回或確認為費用的保證按金的 金額為5,318,000元(二零一五年:5,088,000 元)。其他應收賬款、按金和預付款項預期會在 一年之內取回或確認為支出。
Group 本集團 2016
2015 $'000
$'000
Notes to the Financial Statements 財務報表附註
Group 本集團 2016
$'000
千元
University 教大 2016 2015
$'000 $'000 千元 千元 千元
(甲)
2015 $'000
Accounts receivable
Less: Allowance for doubtful debts
(Note b)
Amounts due from subsidiaries (Note c)
Security deposits
Maximum exposure to credit risk Prepayments
應收賬款 減:呆賬撥備
(附註乙)
應收附屬公司的款項 (附註丙)
44,905 (4,463)
40,442 -
36,402 (2,826)
33,576
- 8,354
41,930 7,073
49,003
44,840 (4,431)
40,409
8 5,902
46,319 6,329
52,648
36,272 (2,794)
33,478
1 8,338
41,817 7,032
48,849
保證按金 5,918 信貸風險的最高承擔 46,360
預付款項 6,425 52,785
應收賬款
在二零一六年六月三十日，本集團及教 大的已逾期但並無減值的應收賬款為 3,316,000元(二零一五年:3,300,000 元)。此等款項主要涉及最近沒有拖欠 還款記錄的學生及香港特別行政區政 府。此等應收賬款的賬齡分析如下:
University 教大 2016 2015
$'000 $'000 千元 千元 千元 千元
Not past due
Past due by:
Within 3 months
Over 3 months but within 6 months Over 6 months but within 12 months Over 12 months
未逾期
已逾期:
3個月或以下 超過3個月但 6 個內 超過6個月但12 個月內 超過12個月
37,126 30,276 2,917 2,642
53 309 248 261 98 88
40,442 33,576
37,093 30,178 2,917 2,642
53 309 248 261 98 88
40,409 33,478
香港教育大學 2015-2016年報
109