Page 107 - EdUHK Annual Report 2016-2017

Notes to the Financial Statements
THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學 財務報表附註 (Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
8
Accounts receivable, deposits and prepayments
8 應收賬款、按金及預付款項
Group 本集團 2017
$'000
千元
University 教大 2017 2016
$'000 $'000 千元 千元 千元
2016 $'000
Accounts receivable
Less: Allowance for doubtful debts (Note b)
Amounts due from subsidiaries (Note c)
Security deposits 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)
67,049 (3,744)
63,305 -
44,905 (4,463)
40,442
- 5,918
46,360 6,425
52,785
67,015 (3,712)
63,303
4 7,322
70,629 5,842
76,471
44,840 (4,431)
40,409
8 5,902
46,319 6,329
52,648
保證按金 7,351 70,656
預付款項 6,194 76,850
The amount of security deposits expected to be recovered or recognised as expense after more than one year is $2,709,000 (2016: $5,318,000). All of other accounts receivable, deposits and prepayments are expected to be recovered or recognised as expenses within one year.
(a) Accounts receivable
As at 30 June 2017, the Group’s and the University’s accounts receivable of $8,871,000 (2016: $3,316,000) 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2,709,000元(二零一六年:5,318,000 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。
(甲) 應收賬款
在二零一七年六月三十日，本集團及教 大的已逾期但並無減值的應收賬款為 8,871,000元(二零一六年:3,316,000 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
Group 本集團
2017 2016 $'000 $'000
2017 2016 $'000 $'000 千元 千元 千元 千元
Not past due 未逾期
Past due by: 已逾期:
Within 3 months 3個月或以下
Over 3 months but within 6 months 超過3個月但 6 個內 Over 6 months but within 12 months 超過6個月但12 個月內 Over 12 months 超過12個月
54,434
8,871 63,305
37,126
3,316 40,442
54,432
8,871 63,303
37,093
3,316 40,409
7,487 847 368 169
2,917 53 248 98
7,487 847 368 169
2,917 53 248 98
香港教育大學 2016-2017 年報 / 105