38 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 11. ACCOUNTS PAYABLE AND OTHER CURRENT LIABILITIES (a) Contract liabilities The balance of contract liabilities at 1 April 2021 for the Group and the Council were HK$258,218,000 and HK$257,315,000 respectively. 11. 應付賬款及其他流動負債 集團 The Group 生產力局 The Council 2023 2022 2023 2022 港幣千元 港幣千元 港幣千元 港幣千元 HK$’000 HK$’000 HK$’000 HK$’000 應付賬款 Trade payables 66,253 73,003 64,612 72,412 合約負債(附註a) Contract liabilities (note a) 306,639 269,783 298,242 265,328 預收款項 Receipts in advance – 政府撥款基金 – Government disbursement funds 1,363,727 1,085,736 1,363,727 1,085,736 年假補償撥備(附註b) Provision for annual leave compensation (note b) 8,773 9,140 8,773 9,140 應計費用及其他應付款 Accruals and other payables 104,333 107,088 102,926 105,646 1,849,725 1,544,750 1,838,280 1,538,262 (a) 合約負債 集團 The Group 生產力局 The Council 2023 2022 2023 2022 港幣千元 港幣千元 港幣千元 港幣千元 HK$’000 HK$’000 HK$’000 HK$’000 預收客戶短期款項 Short-term advances received from customers – 顧問服務 – Consultancy 291,949 260,356 283,552 255,901 – 培訓 – Training 7,611 5,674 7,611 5,674 – 製造業支援服務 – Manufacturing support 7,079 3,753 7,079 3,753 合約負債總額 Total contract liabilities 306,639 269,783 298,242 265,328 於2021年4月1日,本集團及生產力局的合約負債結餘 分別為港元258,218,000及港元257,315,000。
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