2023年香港中華游樂會年報

112 週年年報 28 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. 現金流量表 STATEMENT OF CASH FLOWS 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$ 經營會務之現金流量 CASH FLOWS FROM OPERATING ACTIVITIES 本年度盈餘 Surplus for the year 69,694,389 92,362,276 調整： Adjustments for : 折舊 Depreciation 9,556,811 7,976,887 高爾夫球會會籍攤銷 Amortisation and impairment 及減值 of golf memberships 60,606 60,606 會所註銷回撥 Club House written back on written off — 1,212,883 傢俬器具及電腦器材撇除 Furniture and fixtures and computer equipment written off — 211,272 利息收入 Interest income (15,820,397) (4,889,909) 營運資金變化前的 Operating surplus before working 經營會務盈餘 capital changes 63,491,409 96,934,015 存貨(增加)/減少 (Increase)/decrease in inventories (115,405) 68,470 訂金及預付費用增加 Increase in deposits and prepayment (32,479,929) (2,036,873) 應收賬款及其他應收 Increase in accounts and 款項增加 other receivables (7,639,645) (2,813,722) 原到期日多於三個月的 Decrease/(increase) in time deposits with 定期存款減少/(增加) original maturity over three months 146,449,280 (148,044,942) 應付賬款及應付費用 Increase/(decrease) in accounts payables 增加/(減少) and accrued expenses 5,314,755 (235,948) 合約負債增加 Increase in contract liabilities 3,559,205 1,386,212 員工長期服務金及 Increase in provision for staff long service 退休金準備增加 and retirement payments 556,287 244,406 經營會務產生/(所用)之 Net cash from/(used in) operating activities 現金淨額 179,135,957 (54,498,382) 投資活動之現金流量 CASH FLOWS FROM INVESTING ACTIVITIES 購入物業、機器及設備 Purchase of property, plant and equipment 12 (30,184,923) (46,991,668) 利息收入 Interest income 15,820,397 4,889,909 投資活動所用之現金淨額 Net cash used in investing activities (14,364,526) (42,101,759) 現金及現金等價物 NET INCREASE/(DECREASE) IN CASH 增加/(減少)淨額 AND CASH EQUIVALENTS 164,771,431 (96,600,141) 於年初時之現金及 CASH AND CASH EQUIVALENTS 現金等價物 AT BEGINNING OF YEAR 112,604,348 209,204,489 於年終時之現金及 CASH AND CASH EQUIVALENTS 現金等價物 AT END OF YEAR 277,375,779 112,604,348 現金及現金等價物之分析 ANALYSIS OF BALANCES OF CASH AND CASH EQUIVALENTS 銀行存款及現金 Cash at bank and in hand 5,375,779 49,785,099 原到期日不足三個月的 Time deposits with original maturity 定期存款 within three months 272,000,000 62,819,249 現金及現金等價物 Cash and cash equivalents 16 277,375,779 112,604,348