2023年香港中華游樂會年報

112 週年年報 26 承值理會批准: Approved on behalf of the Committee by: 副主席 Vice Chairman 馮鈺斌 Patrick Fung Yuk Bun 主席 Chairman 林詩鍵 Kenneth Lam Sze Ken 義務司理 Hon. Secretary 施熙禮 Shih Henry 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. 於二零二三年十二月三十一日 AS AT 31ST DECEMBER, 2023 註釋 2023 2022 Note 港元 港元 HK$ HK$ 非流動資產 NON-CURRENT ASSETS 物業、機器及設備 Property, plant and equipment 12 82,054,601 61,426,489 高爾夫球會會籍 Golf memberships 13 606,063 666,669 預付費用 Prepayments 44,409,072 11,671,342 127,069,736 73,764,500 流動資產 CURRENT ASSETS 存貨 Inventories 14 1,273,603 1,158,198 訂金及預付費用 Deposits and prepayments 3,235,521 3,493,322 應收賬款及其他應收款項 Accounts and other receivables 15 51,095,182 43,455,537 原到期日多於三個月的 Time deposits with original maturity over 定期存款 three months 16 93,563,551 240,012,831 現金及現金等價物 Cash and cash equivalents 16 277,375,779 112,604,348 426,543,636 400,724,236 減: Deduct: 流動負債 CURRENT LIABILITIES 應付賬款及應付費用 Accounts payables and accrued expenses 17 20,390,378 15,075,623 合約負債 Contract liabilities 18 34,115,495 30,556,290 54,505,873 45,631,913 流動資產淨值 NET CURRENT ASSETS 372,037,763 355,092,323 總資產減流動負債 TOTAL ASSETS LESS CURRENT LIABILITIES 499,107,499 428,856,823 非流動負債 NON-CURRENT LIABILITIES 員工長期服務金 Provision for staff long service and 及退休金準備 retirement payments 19 (3,065,133) (2,508,846) 資產淨值 NET ASSETS 496,042,366 426,347,977 資金來源： Representing: 會員基金 SPECIAL RESERVE FUND 45,393,233 27,663,233 建設準備金 BUILDING CONSTRUCTION AND DEVELOPMENT RESERVE 86,207,623 78,733,364 Ｄ座重建計劃準備基金 BLOCK D REDEVELOPMENT RESERVE FUND 341,000,000 302,600,000 472,600,856 408,996,597 累積盈餘 ACCUMULATED SURPLUS 23,441,510 17,351,380 496,042,366 426,347,977 財務狀況表 STATEMENT OF FINANCIAL POSITION