2023年香港中華游樂會年報

25 Annual Report 2023 截至二零二三年十二月三十一日止年度 YEAR ENDED 31ST DECEMBER, 2023 註釋 2023 2022 Note 港元 港元 HK$ HK$ 收入 REVENUE 各部門活動 Club activities 7 83,530,271 62,845,343 各部門活動直接成本 Direct costs of club activities (39,581,063) (29,703,291) 各部門活動毛盈餘 GROSS SURPLUS ON CLUB ACTIVITIES 43,949,208 33,142,052 會費 Subscriptions 7 45,659,740 39,510,145 會員年賞收入 Gratuity income from members 7 4,668,156 3,174,630 利息收入 Interest income 7 15,820,397 4,889,909 其他收入 Other income 7 1,977,840 7,524,542 112,075,341 88,241,278 行政及日常運作費用 ADMINISTRATIVE AND OPERATING EXPENSES 核數師有關核數服務酬金 Auditor's remuneration for audit services 110,000 100,000 壞賬 Bad debts 217,118 149,755 銀行手續費 Bank charges 63,867 50,519 清潔衛生 Cleaning and sanitation 1,947,914 1,856,211 傢俬器具及電腦 Depreciation of furniture and fixtures and 器材折舊 computer equipment 4(b) 1,506,070 1,868,108 電、水及煤氣 Electricity, water and gas 11,089,859 8,781,586 資訊科技費用 Information technology expenses 527,296 1,164,567 保險 Insurance 1,341,290 1,110,062 牌照費 Licence fee 129,184 193,121 郵費、文具及印刷 Postage, stationery and printing 1,326,589 987,730 專業費用 Professional fee 349,074 448,825 差餉及地租 Rates and government rent 2,849,600 2,614,000 修理保養 Repairs and maintenance 7,302,756 3,775,241 員工成本 Staff costs 11 75,876,812 67,319,267 雜費 Sundry 1,110,249 2,541,564 電話 Telephone 101,760 97,517 舟車費 Travelling 18,623 10,154 制服 Uniform 117,150 79,113 105,985,211 93,147,340 其他收入及支出前之 SURPLUS/(DEFICIT) BEFORE OTHER INCOME 盈餘/(虧絀) AND CHARGES 6,090,130 (4,906,062) 入會費 Entrance fee received from new members 4(a) 56,130,000 103,710,000 建築附加費 Building construction levy received from new members 4(a) 15,525,000 880,000 會所註銷回撥 Club House written back on written off 4(b) - (1,212,883) 會所、多用途球場、 Depreciation of Club House, Multi-purpose Court, 網球場及泳池折舊 Tennis Courts and Swimming Pools 4(b) (8,050,741) (6,108,779) 63,604,259 97,268,338 本年度盈餘 SURPLUS FOR THE YEAR 69,694,389 92,362,276 本年度其他全面收益 OTHER COMPREHENSIVE INCOME FOR THE YEAR - - 本年度全面收益總額 TOTAL COMPREHENSIVE INCOME FOR 及轉撥至累積盈餘 THE YEAR AND TRANSFERRED TO ACCUMULATED SURPLUS 69,694,389 92,362,276 會計準則和附註構成此等財務報表之一部份，並應一併使用來閱讀此財務報表。 The accompanying Accounting Policies and Explanatory Notes form an integral part of, and should be read in conjunction with, these financial statements. 全面收益表 STATEMENT OF COMPREHENSIVE INCOME