貿易通 2021 年年報

151 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (v) 其他合約成本（續） 履約成本於成本直接與現有合約或特 定識別的預測合約有關時資本化；產 生或增加資源將於未來用作提供貨品 或服務；並預期收回。與現有合約或 特定識別的預測合約直接相關的成本 或包括直接勞工、直接物料、成本分 配、客戶明確應付的成本及僅因本集 團訂立合約（如承包商付款）而產生的 其他成本。其他未如存貨、物業、廠 房及設備或無形資產資本化的履約成 本則於產生時確認開支。 資本化合約成本按成本減累計攤銷及 減值虧損列賬。減值虧損於合約成本 資產的賬面值超出以下項目淨額時確 認： (i) 本集團預期換取貨品或服務而 收取資產相關的代價的餘額，減 (ii) 直 接與提供該等貨品或服務有關且尚未 確認為開支的任何成本。 資本化合約成本的攤銷於資產相關的 收益獲確認時於損益中計算。有關收 益確認的會計政策載於 附註 1(d) 。 (w) 政府補助金 當合理確認將會收取且本集團將會遵 守其所附帶的條件時，則會在財務狀 況表內初始確認政府補助金。補償本 集團已產生開支的補助金於產生有關 開支的同一期間按系統化基準於損益 內確認為收入。就資產成本補償本集 團的補助金自資產賬面值扣除，其後 以扣減折舊開支的方式於資產可使用 年期內在損益內實際確認。 1 Significant accounting policies (Continued) (v) Other contract costs (Continued) Costs to fulfil a contract are capitalised if the costs relate directly to an existing contract or to a specifically identifiable anticipated contract; generate or enhance resources that will be used to provide goods or services in the future; and are expected to be recovered. Costs that relate directly to an existing contract or to a specifically identifiable anticipated contract may include direct labour, direct materials, allocations of costs, costs that are explicitly chargeable to the customer and other costs that are incurred only because the Group entered into the contract (for example, payments to sub-contractors). Other costs of fulfilling a contract, which are not capitalised as inventory, property, plant and equipment or intangible assets, are expensed as incurred. Capitalised contract costs are stated at cost less accumulated amortisation and impairment losses. Impairment losses are recognised to the extent that the carrying amount of the contract cost asset exceeds the net of (i) remaining amount of consideration that the Group expects to receive in exchange for the goods or services to which the asset relates, less (ii) any costs that relate directly to providing those goods or services that have not yet been recognised as expenses. Amortisation of capitalised contract costs is charged to profit or loss when the revenue to which the asset relates is recognised. The accounting policy for revenue recognition is set out in Note 1(d) . (w) Government grants Government grants are recognised in the statement of financial position initially when there is reasonable assurance that they will be received and that the Group will comply with the conditions attaching to them. Grants that compensate the Group for expenses incurred are recognised as income in profit or loss on a systematic basis in the same periods in which the expenses are incurred. Grants that compensate the Group for the cost of an asset are deducted from the carrying amount of the asset and consequently are effectively recognised in profit or loss over the useful life of the asset by way of reduced depreciation expense.