Page 52 - 香港旅遊業議會 2018-2019 年度報告

現金流量表

Statement of cash flows

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$
營運活動的現金流量 Cash flows from operating activities
稅前盈餘 Surplus before taxation 1,887,695 1,850,246
調整項目： Adjustments for:
折舊 Depreciation 278,599 283,586
銀行利息收入 Bank interest income (591,675) (293,900)
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 (170,871) (92,341)
應付國際航空運輸協會的利息支出 Interest expenses payable to IATA 170,871 92,341

營運資金變動前的營運盈餘 Operating surplus before working capital changes 1,574,619 1,839,932

應收賬款的(增加)／減少 (Increase)/ decrease in accounts receivable (237,409) 156,961
應收利息的(增加) (Increase) in interest receivable (151,099) (193,894)
預付款項及按金的(增加)／減少 (Increase)/ decrease in prepayments and deposits (400,397) 86,337
應付賬款及應計支出的增加 Increase in accounts payable and accruals 575,257 586,149
預收印花徵費的增加 Increase in levy received in advance 748,993 2,762,211
遣散費及長期服務金撥備的增加 Increase in provision for severance and long service
payment 30,000 75,000
預收會員收費的(減少) (Decrease) in membership fees received in advance (11,800) (3,400)
預收訓練課程費用的增加 Increase in course fees received in advance 390,890 29,320
預收證件費用的(減少) (Decrease) in pass fees received in advance (131,563) (146,550)
網上旅遊資源平台撥款的變動淨額 Net changes in Web-based Tourism Resource Platform
funding 1,453,806 -

營運活動的現金流入額 Cash inflow from operating activities 3,841,297 5,192,066
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 3,841,297 5,212,067

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 (197,372) (127,593)
銀行利息收入 Bank interest income 591,675 293,900
銀行利息收入 - 為國際航空運輸協 Bank interest income – deposits with bank for IATA
會持有銀行存款 170,871 92,341

投資活動的現金流入淨額 Net cash inflow from investing activities 565,174 258,648

融資活動前的現金流入淨額 Net cash inflow before financing activities 4,406,471 5,470,715

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 (170,871) (92,341)

融資活動的現金流出淨額 Net cash outflow from financing activities (170,871) (92,341)

現金及現金等價物的增加淨額 Net increase in cash and cash equivalents 4,235,600 5,378,374

本年度初的現金及現金等價物 Cash and cash equivalents at the beginning of the year 34,326,315 28,947,941

本年度末的現金及現金等價物 Cash and cash equivalents at the end of the year 18 38,561,915 34,326,315

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 50