Page 50 - 香港旅遊業議會 2018-2019 年度報告

財務狀況表

Statement of financial position

截至二零一九年六月三十日止年度 For the year ended 30th June, 2019
2019 2018
附註 Note 港幣 HK$ 港幣 HK$
資產 Assets
非流動資產 Non-current assets
物業、機器及設備 Property, plant and equipment 11 11,499,713 11,580,940
遞延稅項 Deferred taxation 10(c) 45,731 161,637
11,545,444 11,742,577
流動資產 Current Assets
雜項按金、預付款項及暫付款項 Sundry deposits, prepayments and temporary payments 2,211,128 1,810,731
普通會員的保證按金 Security deposits from Affiliate Members 12 4,950,000 5,550,000
為國際航空運輸協會持有銀行存款 Deposits with bank in trust for IATA 13 11,587,174 11,981,010
為網上旅遊資源平台撥款持有銀行 Deposits with bank for Web-based Tourism Resource
存款 Platform funding 14 1,427,502 -
為中小企業發展支援基金持有銀行 Deposits with bank for SME Development Fund
存款 15 50 -
為旅行社資訊科技發展配對基金先 Deposits with bank for Pilot Information Technology
導計劃持有銀行存款 Development Matching Fund Scheme for Travel Agents 16 34,488,786 8,447,615
為旅遊業培訓基金持有銀行存款 Deposits with bank for Travel Industry Training Fund 17 4,637,753 4,806,360
應收賬款 Accounts receivable 497,719 260,310
應收利息 Interest receivable 344,993 193,894
現金及銀行結餘 Cash and bank balances 18 38,561,915 34,326,315
98,707,020 67,376,235
流動負債 Current Liabilities
應付賬款及應計支出 Accounts payable and accruals 6,018,733 5,443,476
預收印花徵費 Levy received in advance 5,511,204 4,762,211
預收訓練課程費用 Course fees received in advance 768,280 377,390
預收會員收費 Membership fees received in advance 1,977,000 1,988,800
預收證件費用 Pass fees received in advance 2,000,815 2,132,378
其他應付旅遊業培訓基金賬款 Other payable to Travel Industry Training Fund 17 4,637,753 4,806,360
其他應付旅行社資訊科技發展配對 Other payable to Pilot Information Technology
基金先導計劃賬款 Development Matching Fund Scheme for Travel Agents 16 33,425,267 8,447,615
其他應付國際航空運輸協會賬款 Other payable to IATA 13 11,587,174 11,981,010
中小企業發展支援基金的遞延政府 Deferred government grant to SME Development Fund
撥款資助 15 50 -
網上旅遊資源平台撥款的遞延政府 Deferred government grant to Web-based Tourism
撥款資助 Resource Platform funding 14 2,881,308 -
旅行社資訊科技發展配對基金先導 Deferred government grant to Pilot Information
Technology Development Matching Fund Scheme for
計劃的遞延政府撥款資助 Travel Agents 16 1,063,519 -
普通會員的保證按金 Security deposits from Affiliate Members 12 4,950,000 5,550,000
稅項撥備 Provision for taxation 219 -
遣散費及長期服務金撥備 Provision for severance and long service payments 690,000 660,000
75,511,322 46,149,240
淨流動資產 Net current assets 23,195,698 21,226,995

總淨資產 Total net assets 34,741,142 32,969,572

累計基金 Accumulated fund
累計轉後盈餘 Accumulated surplus carried forward 19 34,741,142 32,969,572

第四十七至六十四頁的財務報表已於二零一九年九月十日獲 The financial statements on pages 47 to 64 were approved and
理事會批准與授權刊印，並由以下理事代為簽署： authorised for issue by the Board of Directors on 10th September, 2019
and signed on its behalf by:

主席 Mr. WONG Chun Tat, Jason JP
黃進達先生 JP Chairman

名譽司庫 Mr. LO Kai Pong, Roy
羅啟邦先生 Hon. Treasurer

第五十一至六十四頁的附註為本財務報表的一部份。 The notes on pages 51 to 64 form an integral part of these financial
statements.

香港旅遊業議會二零一八至二零一九年度報告 48