Page 110 - EdUHK Annual Report 2016-2017
P. 110
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)
11
Accounts payable and accruals
11 應付賬款及應計款項
12
12 僱員福利撥備
Group 本集團
2017 2016 $'000 $'000
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 2.1(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 2017 and 2016.
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2.1(丙)。
應付附屬公司的款項為無抵押和免息，並按要 求支付。截至二零一七年及二零一六年六月三 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。
Group 本集團
2017 2016 $'000 $'000
University 教大
2017 2016 $'000 $'000 千元 千元 千元 千元
Accounts payable
Accruals
Other deposits
Amounts due to subsidiaries
Receipts in advance
應付賬款 79,316 應計款項 46,678 其他按金 3,267 應付附屬公司的款項 -
129,261
預收款項 51,327 180,588
76,703 52,861 2,703 -
132,267
42,065 174,332
73,780 46,582 3,267 611
124,240
50,336 174,576
72,239 52,767 2,703 510
128,219
41,080 169,299
2017 2016 $'000 $'000 千元 千元 千元 千元
University 教大
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
78,495 41,192 605
120,292
107,141 13,151
120,292
77,183 35,799 585
113,567
98,922 14,645
113,567
78,495 41,192 367
120,054
106,903 13,151
120,054
77,183 35,799 195
113,177
98,532 14,645
113,177
108 / The Education University of Hong Kong Annual Report 2016-2017
