2023年香港中華游樂會年報

112 週年年報 50 16. 現金及現金等價物及原到期日多於三個月的定期存款 CASH AND CASH EQUIVALENTS AND TIME DEPOSITS WITH ORIGINAL MATURITY OVER THREE MONTHS 現金及現金等價物包含現金及銀行結餘。在現金流量表內的現金及現金等價物包含以下財務狀況表 項目： Cash and cash equivalents consist of cash on hand and balances with banks. Cash and cash equivalents included in the statement of cash flows comprise the following amounts in the statement of financial position: 銀行存款根據銀行存款利率賺取浮動利息。短期定期存款主要為三個月期限，並按當前短期存款 利率計息為4.50%至5.50%（2022：4.68%）。 附註： (a) 原到期日多於三個月的定期存款之實際利率為4.30%至4.53%（2022：1.02%至5.00%）。 (b) 現金及現金等價物及原到期日多於三個月的定期存款以港元為單位列示及其賬面值與其公允 價值相若。 Cash at bank earns interest of floating rates based on daily bank deposit rates. Short-term time deposits are mainly for three months periods and earn interest at the prevailing short-term deposit rates of 4.50% to 5.50% (2022: 4.68%). Note: (a) The effective interest rate on time deposits with original maturity over three months are 4.30% to 4.53% (2022: 1.02% to 5.00%). (b) Cash and cash equivalents and time deposits with original maturity over three months are denominated in Hong Kong dollars and the carrying amounts approximate their fair value. 2023 2022 港元 港元 HK$ HK$ 銀行存款和現金 Cash at bank and in hand 5,375,779 49,785,099 原到期日少於三個月 Time deposits with original maturity 的定期存款 within three months 272,000,000 62,819,249 現金及現金等價物 Cash and cash equivalents 277,375,779 112,604,348 原到期日多於三個月 Time deposits with original maturity 的定期存款(附註(a)) over three months (note (a)) 93,563,551 240,012,831 17. 應付賬款及應付費用 ACCOUNTS PAYABLES AND ACCRUED EXPENSES 值理會認為應付賬款及應付費用的賬面值已接近公允價值。 應付賬款及應付費用主要由尚欠的貨款，部門費用及營運費所組成。 The Committee considers that the carrying amounts of accounts payables and accrued expenses approximate their fair values. Accounts payables and accrued expenses principally comprise amounts outstanding for purchases, club activities and ongoing costs. 2023 2022 港元 港元 HK$ HK$ 應付賬款 Accounts payables 3,789,915 3,700,118 應付費用 Accrued expenses 16,600,463 11,375,505 20,390,378 15,075,623