Page 113 - 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 (Continued)
A loss of $4,431,000 (2015: $2,794,000) for the impairment of accounts receivable was recognised by
the Group and the University during the year ended
30 June 2016. The loss has been mainly included in of ce expenses under Teaching and Research, Other Academic Services, Management and General, and Student and General Education Services in the statements of comprehensive income, to the extent of $1,578,000 (2015: $1,414,000), $531,000 (2015: $132,000), $2,138,000 (2015: $1,132,000) and $184,000 (2015: $116,000) respectively.
The Group’s and the University’s unused impairment provision of $426,000 (2015: $279,000) and $426,000 (2015: $272,000) respectively were reversed and credited to of ce expenses under Teaching and Research, Other Academic Services, Management and General, and Student and General Education Services in the Group’s statement of comprehensive income, to the extent of $227,000 (2015: $101,000), $Nil (2015: $97,000), $143,000 (2015: $56,000) and $56,000 (2015: $25,000) respectively and in the University’s statement of comprehensive income, to the extent of $227,000 (2015: $94,000), $Nil (2015: $97,000), $143,000 (2015: $56,000) and $56,000 (2015: $25,000) respectively.
(c) Amounts due from subsidiaries
The amounts due are unsecured and recoverable within 30 days. If balance is overdue, interest will be charged at monthly savings account interest rate quoted by bank. At the end of reporting period, none of the amounts due from subsidiaries was overdue.
9 應收賬款、按金及預付款項 (續)
(乙) 應收賬款的呆賬撥備 (續)
截至二零一六年六月三十日止年度 本集團及教大確認應收賬款的減 值虧損為4,431,000元(二零一五 年:2,794,000元)。此項虧損主要記 入全面收益表的教學及研究、其他學 術服務、管理及一般事項以及學生及 一般教育服務中的辦公室開支內， 數額分別為1,578,000元(二零一五 年:1,414,000元)、531,000元(二零一 五 年:1 3 2 , 0 0 0 元 )、2 , 1 3 8 , 0 0 0 元 ( 二 零 一五年:1,132,000元)及184,000元(二 零一五年:116,000元) 。
本集團及教大未動用的呆賬撥備分別 426,000元(二零一五年:279,000元) 及426,000元(二零一五年:272,000 元)已經轉回，並已計入本集團全面 收益表中教學及研究、其他學術服 務、管理及一般事項以及學生及一般 教育服務的辦公室開支內，數額分 別227,000元(二零一五年:101,000 元)、零元(二零一五年:97,000 元、143,000元(二零一五年:56,000 元)及56,000元(二零一五年:25,000 元);及教大全面收益表中相同開支 類別，數額分別為227,000元(二零 一五年:94,000元)、零元(二零一五 年:97,000元、143,000元(二零一五 年:56,000元)及56,000元(二零一五 年:25,000元) 。
(丙) 應收附屬公司的款項
此項應收款為無抵押和須於30日內償 還。如有逾期結餘，該款項會按銀行每 月儲蓄存款利率計算利息。於結算日 並無逾期應收附屬公司的款項。
香港教育大學 2015-2016年報
111
Notes to the Financial Statements 財務報表附註