貿易通 2021 年年報

142 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (l) 合約資產及合約負債（續） 當合約包括重大融資部分，合約結餘 包括根據實際利率法所累計的利息（見 附註 1(d) ）。 (m) 應收賬款及其他應收款項 應收賬款於本集團擁有無條件權利收 取代價時確認。收取代價的權利僅須 待時間過去代價即須到期支付方為無 條件。倘收益於本集團獲得無條件權 利收取代價前確認，有關金額則呈列 為合約資產（見 附註 1(l) ）。 並無包括重大融資部分的應收款項初 步按其交易價格計量。包括重大融資 部分的應收款項及其他應收款項初步 按公允價值另加交易成本計量。所有 應收款項其後均透過實際利率法按攤 銷成本（包括信貸虧損撥備）列賬（見 附 註 1(k)(i) ）。 (n) 應付賬款及其他應付款項 應付賬款及其他應付款項初步按公允 價值確認。應付賬款及其他應付款項 在初步確認後按攤銷成本列賬，但如 貼現影響甚微則除外，在此情況下按 發票金額列賬。 1 Significant accounting policies (Continued) (l) Contract assets and contract liabilities (Continued) When the contract includes a significant financing component, the contract balance includes interest accrued under the effective interest method (see Note 1(d) ). (m) Trade and other receivables A receivable is recognised when the Group has an unconditional right to receive consideration. A right to receive consideration is unconditional if only the passage of time is required before payment of that consideration is due. If revenue has been recognised before the Group has an unconditional right to receive consideration, the amount is presented as a contract asset (see Note 1(l) ). Trade receivables that do not contain a significant financing component are initially measured at their transaction price. Trade receivables that contain a significant financing component and other receivables are initially measured at fair value plus transaction costs. All receivables are subsequently stated at amortised cost using the effective interest method and including an allowance for credit losses (see Note 1(k)(i) ). (n) Trade and other payables Trade and other payables are initially recognised at fair value. Subsequent to initial recognition, trade and other payables are stated at amortised cost unless the effect of discounting would be immaterial, in which case they are stated at invoice amounts.