貿易通 2021 年年報

183 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） 18 應收賬款及合約資產 (a) 應收賬款，扣除虧損撥備 賬齡分析 於報告期末，按發票日期及扣除虧損 撥備計算，應收賬款的賬齡分析如 下： 預期上述結餘均可於一年內收回，且 若干得到客戶提供的按金所保證（見 附 註 20 ）。 有關本集團信貸政策及應收賬款產生 的信貸風險的進一步詳情載於 附註 25(a) 。 (b) 合約資產，扣除虧損撥備 本集團的合約包括付款時間表，規定 當達致里程碑時於合約期間支付階段 款項。該等付款時間表防止形成重大 合約資產。 年內確認的所有收益均來自於本年度 已達成（或部分達成）的履約義務。 預期於超過一年後收回的合約資產金 額為港幣 4,936,000 元（二零二零年： 無）。所有其他合約資產預期於一年內 收回。 18 Trade receivables and contract assets 2021 2020 二零二一年 二零二零年 Note HK$’000 HK$’000 附註 港幣千元 港幣千元 Trade receivables, net of loss allowance 應收賬款，扣除虧損撥備 (a) 24,969 39,577 Contract assets, net of loss allowance 合約資產，扣除虧損撥備 (b) 15,241 25,134 40,210 64,711 (a) Trade receivables, net of loss allowance Ageing analysis As of the end of the reporting period, the ageing analysis of trade receivables, based on the invoice date and net of loss allowance, is as follows: 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Less than 1 month 少於一個月 15,769 12,626 1 to 3 months 一至三個月 4,614 7,141 3 to 12 months 三至十二個月 3,970 16,933 Over 12 months 超過十二個月 616 2,877 24,969 39,577 All the above balances are expected to be recovered within one year and some of them are covered by deposits from customers (see Note 20 ). Further details on the Group’s credit policy and credit risk arising from trade receivables are set out in Note 25 (a) . (b) Contract assets, net of loss allowance The Group’s contracts include payment schedules which require stage payments over the contract period once milestones are reached. These payment schedules prevent the build-up of significant contract assets. All of the revenue recognised during the year are from performance obligations satisfied (or partially satisfied) in the current year. The amount of contract assets expected to be recovered after more than one year is HK$4,936,000 (2020: Nil). All of the other contracts assets are expected to be recovered within one year.