2023年香港中華游樂會年報

112 週年年報 46 11. 員工成本 STAFF COSTS 10. 稅項 TAXATION 根據香港稅例第24（1）條，本會因非經營商業事務而無需作利得稅項準備。 No provision for profits tax has been made in the financial statements since, under section 24 (1) of the Inland Revenue Ordinance, the Club is deemed not to carry on a business and is consequently exempted from profits tax. 2023 2022 港元 港元 HK$ HK$ 薪金及津貼 Salaries and allowances 67,827,337 61,319,538 年賞 Gratuity 4,668,156 3,174,630 長期服務金及 Provision for long service and retirement 退休金準備 (註釋19) payments (note 19) 666,874 306,286 強積金供款 Mandatory provident fund contributions 2,714,445 2,518,813 75,876,812 67,319,267 9. 本年度盈餘 SURPLUS FOR THE YEAR 2023 2022 港元 港元 HK$ HK$ 本年度盈餘已減去/(計入)下列項目： Surplus for the year is arrived at after charging/(crediting) the following items: 高爾夫球會會籍攤銷 Amortisation of golf membership 60,606 60,606 壞賬 Bad debts 217,118 149,755 會所註銷回撥 Club House written back on written off — (1,212,883) 銷售成本 Cost of inventories sold 20,988,477 16,376,100 各部門直接費用 Direct expenses of club activities 18,592,586 13,327,191 傢俬器具及 Depreciation of furniture and fixtures 電腦器材折舊 and computer equipment 1,506,070 1,868,108 會所、多用途球場、 Depreciation of Club House, Multi-purpose 網球場及泳池折舊 Court, Tennis Courts and Swimming Pools 8,050,741 6,108,779 捐贈 Donations 37,500 47,750 傢俬及電腦器材撇除 Furniture and fixtures and computer equipment written off — 211,272 強積金供款 Mandatory provident fund contributions 2,714,445 2,518,813 長期服務金及 Provision for long service and retirement 退休金準備 payments 666,874 306,286 變賣傢俬及電腦器材 Surplus on disposal of furniture and 盈餘 fixtures and computer equipment (52,600) —