Page 112 - 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 (Continued)
(b) Allowance for doubtful debts
As at 30 June 2016, except for the Group’s and the University’s bad debts written back directly to the respective statements of comprehensive income of $Nil (2015: $32,000), the Group’s and the University’s accounts receivable of $4,463,000 (2015: $2,826,000) and of $4,431,000 (2014: $2,794,000) respectively were impaired and full provision has been made accordingly. These mainly relate to a number of students for whom there are unexpected dif cult economic situations. The ageing of these receivables is as follows :
9 應收賬款、按金及預付款項 (續)
(乙)
應收賬款的呆賬撥備
於二零一六年六月三十日，除了本集團 及教大直接撥回全面收益表的金額零 元 ( 二 零 一 五 年:3 2 , 0 0 0 元 ) 外，本 集 團 及教大的經已減值並已作出全數撥備 的應收賬款分別為4,463,000元(二零 一五年:2,826,000元)及4,431,000元 (二零一五年:2,794,000元)。此等款項 主要涉及出現預料以外經濟困難的學 生。此等應收款的賬齡分析如下:
University 教大 2016 2015
$'000 $'000 千元 千元 千元 千元
Group 本集團 2016
2015 $'000
$'000
Past due by:
Within 3 months
Over 3 months but within 6 months Over 6 months but within 12 months Over 12 months
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
1,946 996 747 733 1,459 829 311 268
4,463 2,826
1,946 996 747 733 1,459 829 279 236
4,431 2,794
The movement in the allowance for doubtful debts during the year is as follows:
應收賬款的呆賬撥備變動如下:
University 教大
Group 本集團
2016 2015 $'000 $'000
2016 2015 $'000 $'000 千元 千元 千元 千元
Balance at 1 July 2015/2014
Provision for impairment Receivables written off during
the year as uncollectible Reversal of provision for
impairment
Balance at 30 June 2016/2015
於二零一五年 / 二零一四年 七月一日的結存
呆賬撥備
年內撇銷應收款作為
不能收回的款項
轉回呆賬撥備
於二零一六年 / 二零一五年 六月三十日的結存
2,826
4,431
(2,368)
(426)
4,463
2,942
2,794
(2,631)
(279)
2,826
2,794
4,431
(2,368)
(426)
4,431
2,903
2,794
(2,631)
(272)
2,794
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The Education University of Hong Kong Annual Report 2015-2016