Page 40 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25
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11.應付賬款及其他流動負債 11. ACCOUNTS PAYABLE AND OTHER CURRENT LIABILITIES
集團 生產力局
The Group The Council
2025 2024 2025 2024
港幣千元 港幣千元 港幣千元 港幣千元
HK$’000 HK$’000 HK$’000 HK$’000
應收賬款 Accounts payable 88,961 47,246 87,267 45,839
合同資產（附註a） Contract liabilities (note a) 341,413 322,999 339,319 316,407
預收款項 Receipts in advance
- 政府撥款基金 - Government 2,838,833 1,245,817 2,838,833 1,245,817
disbursement funds
- 政府資助項目 - Government funded 192,980 4,038 192,980 4,038
projects
- 新型工業化政府補助 - New Industrialization 2,983 - 2,983 -
Government Grants
年假補償撥備（附註b） Provision for annual leave
compensation (note b) 9,002 7,994 9,002 7,994
應計費用及其他應付款 Accruals and other payables 94,177 85,705 90,687 83,378
3,568,349 1,713,799 3,561,071 1,703,473
38 獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
