Page 88 - Hospital Authority Annual Report 2016-2017

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審查的財務報表

Notes to the Financial Statements 財務報表附註

2. Principal accounting policies (Continued) 2. 主要會計政策（續）

(l) Inventories （l） 存貨

Inventories, which comprise drugs, other medical and general 存貨包括藥物、其他醫療及一般消耗品，按

consumable stores, are valued at the lower of cost and net 成本及可變現淨值兩者之較低者入賬。計算

realisable value. Cost is calculated using the weighted average 成本時使用加權平均方式，有需要時會對過

method. Where applicable, provision is made for obsolete and 時及消耗緩慢的存貨作撇賬準備。在資產負

slow-moving items. Inventories are stated net of such provision 債表中所列的存貨，是已減去撇賬準備後的

in the balance sheet. Net realisable value is determined with 款項。可變現淨值乃參考替換成本釐定。

reference to the replacement cost.

(m) Accounts receivable （m） 應收賬款

Accounts receivable are recognised initially at fair value and 應收賬款先以公允價值確認，其後以實際利

subsequently measured at amortised cost using the effective 息法，按攤餘成本值減去壞賬撥備後確認。

interest method, less provision for impairment. A provision for 當有客觀證據顯示集團將不能按原來條款收

impairment of accounts receivable is established when there is 回所有應收賬款，應收賬款便會作出減值撥

objective evidence that the Group will not be able to collect all 備。欠款人有重大經濟困難，或欠款人可能

amounts due according to the original terms of the receivables. 拖欠款項或過期不付款，均被視為應收賬款

Significant financial difficulties of the debtor, probability that the 作出減值的跡象。撥備款項是應收賬款的賬

debtor will default or delinquency in payments are considered 面價值及估計未來現金流量按原來實際息率

as indicators that the receivable is impaired. The amount of the 貼現值的差額。應收賬款的賬面價值會利用

provision is the difference between the carrying amount of the 備抵賬戶減值，虧損額在收支結算表確認為

accounts receivable and the present value of estimated future 開支。先前確認的壞賬額如減少，會在備抵

cash flows, discounted at the original effective interest rate. The 賬戶作出調整。當應收賬款不能收回並最終

carrying amount of the accounts receivable is reduced through 註銷，不能收回的款額會在應收賬款的備抵

the use of an allowance account, and the amount of the loss 賬戶抵銷，已註銷的款額如日後收回，會記

is recognised as an expense in the statement of income and 入收支結算表本年度開支的貸方。

expenditure. Decrease in the previously recognised impairment

loss shall be reversed by adjusting the allowance account. When

an accounts receivable is uncollectible and eventually written

off, the respective uncollectible amount is offset against the

allowance account for accounts receivable. Subsequent recoveries

of amounts previously written off are credited against the current

year’s expenses in the statement of income and expenditure.

(n) Cash and cash equivalents （n） 現金及現金等值

For the purposes of the statement of cash flows, cash and cash 在現金流動報表中所列的現金及現金等值，

equivalents comprise cash in hand, deposits held at call with 包括手持現金、銀行即期存款，以及原來到

banks, and bank deposits with original maturity within three 期日不超過三個月的現金存款。

months.

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