2023年香港中華游樂會年報

35 Annual Report 2023 (f) 現金及現金等價物 Cash and cash equivalents 現金及現金等價物包括手上現金、存放於銀行之存款及是指非高度風險變值及隨時可兌換為已知 數額現金之短期及自購買時間起計至到期日為三個月或以下之高流動性投資。 Cash and cash equivalents comprise cash at bank and on hand, demand deposit with banks and short term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, having been within three months of maturity at acquisition. (g) 外幣換算 Foreign currencies translation ( i) 功能及呈報貨幣 Functional and presentation currency 會務賬目項目以會務主要營運貨幣計算。本會之財務報表以港元呈列，港元為本會之功能及 呈報貨幣。 Items included in the financial statements of the Club are measured using the currency of the primary economic environment in which the Club operates (“the functional currency”). The financial statements are presented in Hong Kong dollars, which is the Club’s functional and presentation currency. (ii) 交易及結餘 Transactions and balances 外幣交易按交易日之匯率換算為功能貨幣，於報告期末以外幣結算之貨幣項目均按該日之市場 匯率換算為港元。以外幣為單位而按計算歷史成本入賬的非貨幣項目按交易日之匯率計算。以 外幣為單位而按計算公允價值入賬的非貨幣項目按釐訂公允價值當日的匯率換算。兌換盈虧在 其產生時期撥入收益及費用中處理。 Foreign currency transactions are translated into the functional currency at the exchange rates ruling at the transaction dates. Monetary items denominated in foreign currencies are translated into Hong Kong dollars at the closing rate at the end of the reporting period. Non- monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. All exchange differences are dealt with in income and expenditure for the period in which they arise. (h) 金融工具 Financial instruments 當機構成為金融工具合約條款的一方時，金融資產與金融負債會於財務狀況表中被確認。所有屬 香港財務報告準則第9號範圍內之金融資產與金融負債，最初均以公平值計量，而直接可歸屬於 購買或發行金融資產及金融負債的交易成本，於合適的情況下，在首次確認時加入或扣除金融資產 或金融負債的公平值。 本會的金融資產，包括訂金、應收賬款及其他應收款項、原到期日多於三個月的定期存款與現金及 現金等價物，隨後按照使用實際利息法計算之攤銷成本減去確認減值款額後的餘額計量；而有關 資產在以持有資產以收取合約現金流量為目標的會務模式下持有，且該金融資產的合約條件在特定 日期產生的現金流量僅為支付本金及未償本金之利息。 金融負債包括應付賬款及應付費用。其後，所有金融負債均按用實際利息法計算的攤銷成本計量。