Page 54 - 香港旅遊業議會 2018-2019 年度報告

持有作生產或供應貨品及服務、或作行政用途的建築
物，減去累計折舊及累計減值虧損後以成本列入財務狀
況表內。
建築物的折舊按估計經濟年期以直線法撇銷成本。
物業、機器及設備項目於處置時或預期繼續使用該資產
不會帶來未來經濟利益時終止確認。終止確認資產所帶
來的任何收益或虧損(按該項目的處置所得款項淨額及賬
面值之間的差額計算)於該項目終止確認的年度內計入損
益及其他綜合收入表。
b. 收入確認
在有關經濟收益可能歸於議會及在收入能可靠地計量的
情況下，有關收入才會確認。
˙會員收費收入於會籍期確認。
˙印花徵費收入於旅行團收據蓋上或列印印花後確認。
˙入境團登記費收入於議會收款後確認。
˙講座及訓練課程收入於服務提供期間確認。
˙銀行利息收入根據尚餘本金按時間比例及適用利率累計。
˙機場服務櫃檯收入於服務提供時確認。
˙其他營運收入於收款後確認。
c. 政府撥款資助
用作補償議會所產生支出的政府撥款資助，於支出產生
的同一期間有系統地在損益及其他綜合收入表中確認為
收入。就資產成本而補償議會的政府撥款資助被視為遞
延收入，於相關資產折舊的同一期間以直線法計入損益
及其他綜合收入表。
d. 所得稅
所得稅指本期應付稅項及遞延稅項。
本期應付稅項按本年度應課稅盈餘計算。應課稅盈餘與
損益及其他綜合收入表所列盈餘不同，因其不包括在其
他年度內應課稅或可扣減的收入或支出項目，亦不包括
永不課稅或扣減的項目。議會的本期稅項負債，按申報
期結束時已頒佈或實質頒佈的稅率計算。
遞延稅項採用負債法就財務報表上資產與負債的稅務基
準及其賬面值之間的暫時性差額作全數撥備。不過，如
遞延稅項源自業務合併以外的交易中初步確認的資產或
香港旅遊業議會二零一八至二零一九年度報告
Buildings held for use in the production or supply of goods and
services, or for administrative purposes, are stated in the statement
of financial position at cost less accumulated depreciation and
accumulated impairment losses.
Depreciation on buildings is provided to write off the cost over their
estimated economic lives using the straight line method.
An item of property, plant and equipment is derecognised upon
disposal or when no future economic benefits are expected to arise
from the continued use of the asset. Any gain or loss arising on
derecognition of the asset (calculated as the difference between
the net disposal proceeds and the carrying amount of the item) is
included in the statement of profit or loss and other comprehensive
income in the year in which the item is derecognised.
b. Income recognition
Income is recognised when it is probable that the economic benefits
will flow to the Council and when the income can be measured
reliably.
˙Membership fee income is recognised over the term of the
membership.
˙Levy income is recognised when the levy stamp has been franked
or printed on the tour receipt.
˙Inbound tour registration fee income is recognised when the Council
receives payment.
˙Income from seminars and courses is recognised in the period
when the services are rendered.
˙Bank interest income is accrued on a time proportion basis on the
principal outstanding and at the interest rate applicable.
˙Airport service counter income is recognised when the relevant
services are rendered.
˙Other operating income is recognised when received.
c. Government grants
Government grants that compensate the Council for expenses
incurred are recognised as revenue in the statement of profit or loss
and other comprehensive income on a systematic basis in the same
period in which the expenses are incurred. Government grants that
compensate the Council for the cost of an asset are regarded as
deferred income and credited to the statement of profit or loss and
other comprehensive income on a straight-line basis over the same
period in which the related assets are depreciated.
d. Income tax
Income tax represents the sum of the tax currently payable and
deferred tax.
The tax currently payable is based on taxable surplus for the year.
Taxable surplus differs from surplus reported in the statement of profit
or loss and other comprehensive income because it excludes items
of income or expense that are taxable or deductible in other years
and it further excludes items that are never taxable or deductible. The
Council’s liability for current tax is calculated using tax rates that have
been enacted or substantively enacted at the end of the reporting
period.
Deferred tax is provided in full, using the liability method, on
temporary differences arising between the tax bases of assets and
liabilities and their carrying amounts in the financial statements.
However, if the deferred tax arises from initial recognition of an
asset or liability in a transaction other than a business combination
that at the time of the transaction affects neither accounting nor
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