貿易通 2021 年年報

184 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 19 其他應收款項、預付款項 及其他合約成本 (a) 其他應收款項及預付款項 所有其他應收款項及預付款項預期於 一年內收回或確認為開支。 (b) 其他合約成本 於二零二一年及二零二零年十二月三 十一日資本化的其他合約成本與於報 告日期履行與客戶合約的成本有關。 其他合約成本於來自相關銷售或服務 的收益獲確認期間的損益表內確認為 「採購成本」的一部分。年內，並無有 關資本化成本期初餘額或成本資本化 的減值虧損（二零二零年：無）。 所有其他合約成本預期於一年內收回 或確認為開支。 19 Other receivables, prepayments and other contract costs 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 Other receivables and prepayments 其他應收款項及預付款項 (a) 7,638 9,713 Other contract costs 其他合約成本 (b) 4,518 6,790 12,156 16,503 (a) Other receivables and prepayments All other receivables and prepayments are expected to be recovered or recognised as expenses within one year. (b) Other contract costs Other contract costs capitalised as at 31 December 2021 and 2020 relate to the costs to fulfil contracts with customers at the reporting date. Other contract costs are recognised as part of “cost of purchases” in the consolidated statement of profit or loss in the period in which revenue from the related sales or services is recognised. There was no impairment loss recognised in relation to the opening balance of capitalised costs or the costs capitalised during the year (2020: Nil). All other contract costs are expected to be recovered or recognised as expenses within one year.