Page 62 - 香港旅遊業議會 2018-2019 年度報告

c. 遞延稅項資產分析 c. Analysis of deferred tax assets

加速稅務折舊
Accelerated tax 稅項虧損 合計
Depreciation Tax losses Total
港幣 HK$ 港幣 HK$ 港幣 HK$

於二零一七年六月三十日 At 30th June, 2017 200,875 398,919 599,794
扣自本年度收入 Charged to income for the year (124,757) (313,400) (438,157)
於二零一八年六月三十日 At 30th June, 2018 76,118 85,519 161,637
扣自本年度收入 Charged to income for the year (30,387) (85,519) (115,906)
於二零一九年六月三十日 At 30th June, 2019 45,731 - 45,731

財務狀況表所列報的稅項撥備為按本年度估計應課稅盈 Provision for taxation in the statement of financial position represents
Hong Kong profits tax provided at the rate of 8.25% on the estimated
餘減去已付暫繳香港利得稅後以稅率8.25%作出撥備的 assessable surplus for the year less the amount of provisional Hong
香港利得稅。 Kong profits tax paid.

11. 物業、機器及設備 11. Property, plant and equipment

辦公室設備
及電腦
Office
租賃土地 傢具及設備 equipment
建築物 Leasehold Furniture and and 合計
Buildings land fixtures computers Total
港幣 HK$ 港幣 HK$ 港幣 HK$ 港幣 HK$ 港幣 HK$

成本 Cost

於二零一七年七月一日 At 1.7.2017 13,182,783 13,182,783 3,045,692 1,918,403 31,329,661
添置 Additions - - 22,586 105,007 127,593

於二零一八年六月三十日 At 30.6.2018 and
及二零一八年七月一日 1.7.2018 13,182,783 13,182,783 3,068,278 2,023,410 31,457,254
添置 Additions - - 20,872 176,500 197,372

於二零一九年六月三十日 At 30.6.2019 13,182,783 13,182,783 3,089,150 2,199,910 31,654,626

累計折舊 Accumulated depreciation
於二零一七年七月一日 At 1.7.2017 12,367,630 2,477,959 3,005,809 1,741,330 19,592,728
本年度折舊 Charge for the year 47,951 99,118 30,551 105,966 283,586

於二零一八年六月三十日 At 30.6.2018 and
及二零一八年七月一日 1.7.2018 12,415,581 2,577,077 3,036,360 1,847,296 19,876,314
本年度折舊 Charge for the year 47,951 99,118 11,910 119,620 278,599

於二零一九年六月三十日 At 30.6.2019 12,463,532 2,676,195 3,048,270 1,966,916 20,154,913

賬面淨值 Net book value
於二零一九年六月三十日 At 30.6.2019 719,251 10,506,588 40,880 232,994 11,499,713

於二零一八年六月三十日 At 30.6.2018 767,202 10,605,706 31,918 176,114 11,580,940

香港旅遊業議會二零一八至二零一九年度報告 60