HKAPA Annual Report 2008-2009 - page 101

100
財務報告
2008/2009年度的綜合財務報表包含學院及其全資附屬
的演藝進修學院有限公司(「演藝進修學院」)的營運結
算及財務狀況。 於編制該財務報表時,是完全遵照香
港會計師公會頒報的「香港財務報告準則」及參考教
資會資助院校普遍採納的「建議會計準則」所規定的
新格式。
營運表現及財務狀況
本年度業績
集團於本年度錄得的綜合盈餘為1,956萬港元,較
2007/2008年增加665萬港元。列表一的財務分析,列
示過去兩年由政府資助及非政府資助的項目所得的總
收入及年終盈餘。
是年度政府撥款資助項目及非政府資助項目所得的盈
餘,均錄得增幅。
F
inancial
R
eport
The consolidated financial statements for the financial
year 2008/2009 included the operating results and
financial positions of the Academy and its wholly owned
subsidiary, EXCEL (Extension and Continuing Education
for Life) Limited (‘EXCEL’). In preparing the financial
statements, the Group has adopted the Hong Kong
Financial Reporting Standards issued by the Hong Kong
Institute of Certified Public Accountants and also makes
reference to guidelines as set out in the Statement of
Recommended Accounting Practice for UGC-Funded
Institutions.
O
perating
R
esults
and
F
inancial
P
osition
Results for the Year
The Group recorded a consolidated net surplus of
HK$19.56M for the year, representing an increase of
HK$6.65M from 2007/2008. Table 1 shows a breakdown
between government and non-government funded
activities, and comparisons over the past two years.
Both government-funded and non-government funded
related activities recorded surplus for the year.
Table 1: Income and Surplus Analysis
列表一:收入及盈餘分析
2008/2009
2007/2008
Government
Non-Government
Total
Government
Non-Government
Total
政府資助 非政府資助 總額 政府資助 非政府資助 總額
HK$’000
HK$’000
HK$’000
HK$’000
HK$’000
HK$’000
Income
收入
264,797
89,007
353,804
232,259
90,746
323,005
Expenditure
支出
(248,549)
(85,691)
(334,240)
(227,513)
(82,577)
(310,090)
Surplus
盈餘
16,248
3,316
19,564
4,746
8,169
12,915
1...,91,92,93,94,95,96,97,98,99,100 102,103,104,105,106,107,108,109,110,111,...154
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