Page 108 - EdUHK Annual Report 2016-2017

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)
8
Accounts receivable, deposits and prepayments (Continued)
(b) Allowance for doubtful debts
As at 30 June 2017, the Group’s and the University’s accounts receivable of $3,744,000 (2016: $4,463,000) and of $3,712,000 (2016: $4,431,000) 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 nancial situations. The ageing of these receivables is as follows:
8 應收賬款、按金及預付款項 (續)
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The Education University of Hong Kong Annual Report 2016-2017
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
(乙)
Group 本集團 2017
應收賬款的呆賬撥備
於二零一七年六月三十日，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3,744,000元(二零一六 年:4,463,000元)及3,712,000元(二零 一六年:4,431,000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 2017 2016
$'000 $'000 千元 千元 千元 千元
$'000
2016 $'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
1,685 1,946 559 747 1,086 1,459 414 311
3,744 4,463
1,685 559 1,086 382
3,712
1,946 747 1,459 279
4,431
A loss of $3,451,000 (2016: $4,431,000) for the impairment of accounts receivable was recognised by
the Group and the University during the year ended
30 June 2017. 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 $1,576,000 (2016: $1,578,000), $284,000 (2016: $531,000), $1,359,000 (2016: $2,138,000) and $232,000 (2016: $184,000) respectively.
截至二零一七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3,451,000元(二零一六 年:4,431,000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1,576,000元(二零一六 年:1,578,000元)、284,000元(二零一 六年:531,000元)、1,359,000元(二零 一六年:2,138,000元)及232,000元(二 零一六年:184,000元)。
Group 本集團
2017 2016 $'000 $'000
2017 2016 $'000 $'000 千元 千元 千元 千元
Balance at 1 July 2016/2015
Provision for impairment Receivables written off during
the year as uncollectible Reversal of provision for
impairment
Balance at 30 June 2017/2016
於二零一六年 / 二零一五年 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
於二零一七年 / 二零一六年 六月三十日的結存
4,463
3,451
(2,631)
(1,539) 3,744
2,826
4,431
(2,368)
(426) 4,463
4,431
3,451
(2,631)
(1,539) 3,712
2,794
4,431
(2,368)
(426) 4,431