89 附錄二 Appendix 2 [註]： 香港會計師公會發佈了一項新的《香港財 務報告準則》第16號租賃的修訂。本局自 2019年9月1日起初始應用《香港財務報告 準則》第16號。本局已選擇採用經修訂的 追溯法，根據經修訂的追溯法，本局並未 重列比較資料。 [Note]: The HKICPA has issued a new HKFRS, HKFRS 16, Leases, that are first effective for the current accounting period of the Authority. The Authority has initially applied HKFRS 16 at 1 September 2019 using the modified retrospective approach. Under this approach, the comparative information is not restated. 財務報表 Financial Statements 於2020年8月31日資產負債表（以港幣列示） Balance sheet at 31 August 2020 (Expressed in Hong Kong dollars) 2020 2019 $ $ 非流動資產 Non-current assets 固定資產[註] Fixed assets [Note] 87,484,666 53,597,643 流動資產 Current assets 存貨 Inventories 1,288,707 893,190 預付款項、按金及應收款 Prepayments, sundry deposits and receivables 33,058,115 41,183,076 現金及銀行存款 Cash and bank deposits 335,322,054 280,890,568 369,668,876 322,966,834 流動負債 Current liabilities 應付賬款及應計項目 Accounts payable and accruals 188,713,526 152,541,785 合約負債 Contract liabilities 9,535,968 829,056 遞延政府補助 Deferred government grants — 637,121 租賃負債[註] Lease liabilities [Note] 8,087,131 — 206,336,625 154,007,962 流動資產淨值 Net current assets 163,332,251 168,958,872 資產總值減流動負債 Total assets less current liabilities 250,816,917 222,556,515 非流動負債 Non-current liabilities 應付賬款及應計項目 Accounts payable and accruals 12,355,893 15,103,717 租賃負債[註] Lease liabilities [Note] 13,672,560 — 26,028,453 15,103,717 資產淨值 Net assets 224,788,464 207,452,798 代表： Representing : 累計盈餘 Accumulated surplus 224,788,464 207,452,798
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