2023年香港中華游樂會年報

31 Annual Report 2023 4. 重大會計政策資料 MATERIAL ACCOUNTING POLICY INFORMATION 本財務報表已按照歷史成本慣例、《香港財務報告準則》、香港公認會計原則及香港《公司條例》之 規定編製。 所採用之主要會計政策概要如下。除非另有所述，這些政策已貫徹地運用於所有已呈報之年度。 The financial statements havebeenpreparedunder thehistorical cost conventionand inaccordance with HKFRSs, accounting principles generally accepted in Hong Kong and the requirements of the Hong Kong Companies Ordinance. The summary of significant accounting policies adopted are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. (a) 收入確認 Revenue and other income recognition 當本會將承諾的商品或服務轉讓給會員來履行履約義務時，本會便會確認有關收入。本會收入和其他 收入確認政策的進一步詳情如下： The Club recognises revenue from members when the Club satisfies a performance obligation by transferring a promised good or service to a member. Further details of the Club’s revenue and other income recognition policies are as follows: ( i) 當本會在某個時間點確認接納申請者為本會會員，入會費及建築附加費會先入賬為其他收入 計算，之後入會費及建築附加費由盈餘或虧絀中再撥入儲備基金變動表的會員基金，提名 會員基金，建設準備金及D座重建計劃準備基金。 Entrance fee and building construction levy are recognised at a point in time as other income when the candidate has been admitted as a member of the Club. The fee and levy are recognised in surplus or deficit and are transferred to the Special Reserve Fund, Payments from Nominee Members, Building Construction and Development Reserve and Block D Redevelopment Reserve Fund respectively in the statement of changes in funds. (ii) 當會員收取及消耗本會所提供的各項設施、活動及服務所產生的效益時，會費在會籍生效時 入賬。 Subscriptions are recognised over time based on the subscription period as the members receive and consume the benefits of various facilities, activities and services provided by the Club. (iii) 會員年賞收入在會員會籍生效時入賬。 Gratuity income from members are recognised over time based on the subscription period. (iv) 利息按有關之息率以時間分配基準計算入賬。 Interest, as it accrues using effective interest method. (v) 本會在某個時間點確認提供設施、活動及服務完成後入賬。 Club services and activities are recognised at a point in time on completion of facilities, activities and services provided. (b) 物業、機器及設備 Property, plant and equipment 於報告期末，物業、機器及設備按成本值減累積折舊及累計減值虧損列賬。 物業、機器及設備的折舊率足以在估計的可使用年期內將有關資產成本撇除。會所、多用途球場、 網球場及泳池折舊先在全面收益表中之收益及費用中確認為支出再在儲備基金變動表由建設準備金 回撥。 香港特別行政區政府地政總署署長允許本會由二零一一年十二月二十六日繼續租用本會會址十五年 至二零二六年十二月二十五日。