Page 115 - EdUHK Annual Report 2015-2016
P. 115
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)
12 Accounts payable and accruals
12 應付賬款及應計款項
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
2015 $'000
Accounts payable
Accruals
Other deposits
Amounts due to subsidiaries
Receipts in advance
應付賬款 76,703 應計款項 52,861 其他按金 2,703 應付附屬公司的款項 -
132,267
預收款項 42,065 174,332
66,174 58,248 3,152 -
127,574
44,074 171,648
72,239 52,767 2,703 510
128,219
41,080 169,299
61,923 58,154 3,152 382
123,611
43,432 167,043
The Group and the University will settle the accounts payable according to payment due date. For remaining contractual maturities of accounts payable, please refer to Note 3.1(c).
The amounts due to subsidiaries are unsecured, interest-free and repayable on demand. The carrying amounts of accounts payable and accruals approximate their fair values as at 30 June 2016 and 2015.
13 Provision for employee bene ts
本集團及教大會根據應付賬款到期日，繳付有 關 金 額。應 付 賬 款 的 剩 餘 合 約 到 期，請 參 閱 附 註3.1(丙)。
應付附屬公司的款項為無抵押和免息，並按要 求支付。截至二零一六年及二零一五年六月三十 日止兩個財政年度應付賬款及應計款項的賬面 金額與其公允價值相若。
13
僱員福利撥備
Group 本集團
2016 2015 $'000 $'000
University 教大
2016 2015 $'000 $'000 千元 千元 千元 千元
Staff costs: 僱員成本:
Unutilised annual leave and others 未支取的年假及其他
Gratuities 約滿酬金 Long service payment 長期服務金
Payable: 應付款: Within 1 year 一年內
After 1 year 一年後
77,183 35,799 585
113,567
98,922 14,645
113,567
69,307 32,622 392
102,321
89,777 12,544
102,321
77,183 35,799 195
113,177
98,532 14,645
113,177
69,307 32,622 56
101,985
89,441 12,544
101,985
香港教育大學 2015-2016年報
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