2023年香港中華游樂會年報

51 Annual Report 2023 本會會按日曆年（即自1月1日至12月31日）向其會員收取年度會費、其他費用包括停車場月租泊車 費用及儲物櫃年度租金以續會籍及其享用服務，該會費及服務費用於會籍期以直線法確認計入盈餘 或虧絀。 The Club charges their members an annual subscription fee, other fees including monthly parking fees and annual locker rental fees for renewal of membership and services provided on a calendar- year basis (i.e. from 1st January to 31st December), which is recognised in surplus or deficit on a straight-line basis over the subscription period. 合約負債之變動 Movement in contract liabilities 18. 合約負債 CONTRACT LIABILITIES 本會會在年結前預收各會員之年度會費、其他費用包括停車場月租泊車費用及儲物櫃年度租金的 預收款。收到與未來期間有關的費用確認為合約負債，並在財務狀況表中歸類為合約負債。會員之 年度會費、停車場月租泊車費及儲物櫃年度租金收入在下一報告期確認。 The Club charges the annual subscription fees, other fees including monthly parking fees and annual locker rental fees in advance to members. Fees received relating to future periods is recognised as a contract liabilities and is classified as contract liabilities in the statement of financial position. Fees income is recognised in the following year. 合約負債 Contract liabilities 2023 2022 港元 港元 HK$ HK$ 會費預收款 Subscriptions received in advance 33,294,215 29,736,050 其他費用之預收款 Other fees received in advance 821,280 820,240 34,115,495 30,556,290 2023 2022 港元 港元 HK$ HK$ 於一月一日結存 Balance at 1st January 30,556,290 29,170,078 於年初確認包含在 Decrease in contract liabilities as a result 合約負債中的年度 of recognising revenue during the year 收入而導致合約負 that was included in the contract 債減少 liabilities at the beginning of the year (49,166,715) (43,413,751) 於在年內收到費用 Increase in contract liabilities 而增加的合約負債 as a result of receiving fees during the year 52,725,920 44,799,963 於十二月三十一日結存 Balance at 31st December 34,115,495 30,556,290