Page 50 - 香港旅遊業議會（2017-2018年度報告）

損益及其他綜合收入表

Statement of profit or loss and other comprehensive income

截至二零一八年六月三十日止年度 For the year ended 30th June, 2018
2018 2017
附註 Note 港幣 HK$ 港幣 HK$
收入 Income
印花徵費收入 Levy income 5(a) 26,388,221 27,316,464
訓練課程及考試收入 Training course and examination income 5(b) 2,812,030 2,091,110
會員收費收入 Membership fee income 5(c) 2,454,300 2,530,200
入境團登記費收入 Inbound tour registration fee income 5(d) 2,322,270 1,869,440
領隊證及導遊證收入 Tour Escort Pass and Tourist Guide Pass income 1,602,191 1,689,072
店舖登記費收入 Shop registration fee income 156,500 175,500
機場服務櫃檯收入 Airport service counter income 273,600 273,600
銀行利息收入 Bank interest income 6 386,241 217,323
其他營運收入 Other operating income 1,856,901 538,938
38,252,254 36,701,647

支出 Expenditure
員工支出 Staff costs 22,414,685 22,305,705
強制性公積金供款及公積金供款 Mandatory provident fund and provident fund contributions 1,427,193 1,487,310
公共關係與會員關係支出 Public and member relations 4,415,231 3,388,488
訓練課程及考試支出 Training course and examination expenses 1,030,699 1,270,976
法律及專業費用 Legal and professional fees 524,345 1,803,951
行政及其他費用 General and administration 1,127,517 950,816
租金、大廈管理費及相關支出 Rental, building management fee and related expenses 2,546,828 2,478,857
印花機維修及保養費用 Repair and maintenance of franking machines 1,620,318 1,617,758
領隊證及導遊證支出 Tour Escort Pass and Tourist Guide Pass expenses 94,251 115,740
機場服務櫃檯營運支出 Airport service counter operating expenses 214,034 212,120
巡查支出 Inspection expenses 451,480 405,314
策劃、研究及發展支出 Planning, research and development expenses - 37,414
理事袍金、報酬及交通津貼 Director’s fees, emoluments and travelling allowances 7 96,000 96,000
核數師酬金 Auditor’s remuneration 63,500 57,000
折舊 Depreciation 10 283,586 317,441
利息支出 Interest expenses 92,341 55,698
36,402,008 36,600,588

稅前盈餘 Surplus before taxation 8 1,850,246 101,059

所得稅 Income tax 9(b) (418,156) (9,728)

本年度盈餘 Surplus for the year 1,432,090 91,331

本年度稅後其他綜合收入 Other comprehensive income for the year, net of tax - -

本年度總綜合收入 Total comprehensive income for the year 1,432,090 91,331

第五十二至六十四頁的附註為本財務報表的一部份。 The notes on pages 52 to 64 form an integral part of these financial statements.

48

48 香港旅遊業議會二零一七至二零一八年度報告