Page 53 - 香港旅遊業議會（2017-2018年度報告）

現金流量表

Statement of cash flows

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$
營運活動的現金流量 Cash flows from operating activities
稅前盈餘 Surplus before taxation 1,850,246 101,059
調整項目： Adjustments for:
折舊 Depreciation 283,586 317,441
銀行利息收入 Bank interest income (293,900) (161,625)
銀行利息收入 - 為國際航空運輸 Bank interest income – deposits with bank for IATA
協會持有銀行存款 (92,341) (55,698)
應付國際航空運輸協會的利息支出 Interest expenses payable to IATA 92,341 55,698

營運資金變動前的營運盈餘 Operating surplus before working capital changes 1,839,932 256,875

應收賬款的減少 / (增加) Decrease/(Increase) in accounts receivable 156,961 (1,308)
應收利息的(增加) (Increase) in interest receivable (193,894) -
預付款項及按金的減少 / (增加) Decrease/(Increase) in prepayments and deposits 86,337 (376,203)
應付賬款及應計支出的增加 Increase in accounts payable and accruals 586,149 181,527
預收印花徵費的增加 Increase in levy received in advance 2,762,211 300,000
遣散費及長期服務金撥備的增加 Increase in provision for severance and long service
payment 75,000 30,000
預收會員收費的(減少) (Decrease) in membership fees received in advance (3,400) (20,600)
預收訓練課程費用的增加 Increase in course fees received in advance 29,320 28,630
預收證件費用的(減少) (Decrease) in pass fees received in advance (146,550) (54,691)

營運活動的現金流入額 Cash inflow from operating activities 5,192,066 344,230
所得稅退稅 Income tax rebate 20,001 -

營運活動的現金流入淨額 Net cash inflow from operating activities 5,212,067 344,230

投資活動的現金流量 Cash flows from investing activities
購入物業、機器及設備 Purchase of property, plant and equipment (127,593) (21,707)
銀行利息收入 Bank interest income 293,900 161,625
銀行利息收入 - 為國際航空運輸 Bank interest income – deposits with bank for IATA
協會持有銀行存款 92,341 55,698

投資活動的現金流入淨額 Net cash inflow from investing activities 258,648 195,616

融資活動前的現金流入淨額 Net cash inflow before financing activities 5,470,715 539,846

融資活動 Financing activities
應付國際航空運輸協會的利息支出 Interest expenses payable to IATA (92,341) (55,698)

融資活動的現金流出淨額 Net cash outflow from financing activities (92,341) (55,698)

現金及現金等價物的增加淨額 Net increase in cash and cash equivalents 5,378,374 484,148

本年度初的現金及現金等價物 Cash and cash equivalents at the beginning of the year 28,947,941 28,463,793

本年度末的現金及現金等價物 Cash and cash equivalents at the end of the year 15 34,326,315 28,947,941

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.
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