香港科技大學
2009-2010
年報
118
HKUST 2009-2010 Annual Report
119
綜合資產負債表
CONSOLIDATED BALANCE SHEET
2010年6月30日
AS AT 30 JUNE 2010
綜合全面收益表
CONSOLIDATED STATEMENT OF
COMPREHENSIVE INCOME
截至2010年6月30日止年度
FOR THE YEAR ENDED 30 JUNE 2010
2010
$’000
2009
$’000
收入
Income
政府資助及撥款
Government Subventions and Grants
1,533,985
1,521,252
學費、課程及其他收費
Tuition, Programs and Other Fees
650,356
592,514
利息及投資收入
Interest and Investment Income
159,579
124,315
外界捐款
Donations and Benefactions
231,875
67,467
輔助服務及其他收入
Auxiliary Services and Other Income
229,429
242,807
轉撥自資本儲備
Transfers from Capital Reserves
144,841
134,682
2,950,065
2,683,037
開支
Expenditure
學術及研究
Learning and Research
教學及研究
Instruction and Research
1,631,004
1,667,763
圖書館
Library
78,572
80,517
中央電腦設備
Central Computing Facilities
84,057
87,987
其他教學服務
Other Academic Services
57,031
52,035
1,850,664
1,888,302
校務支援
Institutional Support
管理及一般事務
Management and General
131,350
130,254
校舍及有關費用
Premises and Related Expenses
379,599
380,593
學生及一般教育服務
Student and General Education Services
135,001
122,211
其他活動
Other Activities
34,109
35,991
680,059
669,049
2,530,723
2,557,351
本年度營運所得盈餘
Surplus from operation for the year
419,342
125,686
所佔共同控制個體的經營業績
Share of Result of a Jointly Controlled Entity
0
(150)
所佔聯營公司的經營業績
Share of Result of an Associate
3,433
4,085
本年度稅前盈餘
Surplus for the year before taxation
422,775
129,621
稅項
Taxation
(2,400)
0
本年度稅後盈餘
Surplus for the year after taxation
420,375
129,621
年內之其他全面收益
Other comprehensive income for the year
於可供出售財務資產
未實現之盈利 /（虧損）
Unrealised gain / (loss) on Available-for-Sale
Financial Assets
1,132
(90,059)
出售可供出售財務資產時
被確認之實現盈利及
轉撥自投資重估儲備
Recognition of gain realized on disposal of
Available-for-Sale Financial Assets transferred
from Investment Revaluation Reserve
(22,561)
(26,489)
轉撥自資本儲備至
綜合全面收益表
Transfer from Capital Reserves to consolidated
statement of comprehensive income
(144,841)
(134,682)
外幣換算之差額
Exchange differences arising from retranslation
2,437
(485)
於聯營公司所佔法定
儲備之變動
Change in share of statutory reserves of
an Associate
(580)
1,884
(164,413)
(249,831)
年內全面收益/（虧絀）總額
Total comprehensive income / (loss) for the year
255,962
(120,210)
轉撥至/（自）：
Transfers to / (from):
資本儲備
Capital Reserves
(144,420)
(134,699)
大學教育資助委員會（教資會）
整筆撥款儲備
University Grants Committee (“UG”)
Block Grant Reserves
34,011
(60,026)
籌募及教資會配對撥款儲備
Donations and UGC Matching Grants Reserves
189,038
82,718
其他儲備
Other Reserves
198,762
108,345
投資重估儲備
Investment Revaluation Reserve
(21,429)
(116,548)
255,962
(120,210)
2010
$’000
2009
$’000
非流動資產
Non-Current Assets
物業、機器及設備
Property, Plant and Equipment
3,459,036
3,304,370
無形資產
Intangible Assets
35,557
19,961
持至到期日財務資產
Held-to-Maturity Financial Assets
498,602
214,240
可供出售財務資產
Available-for-Sale Financial Assets
17,351
887,452
按公平值透過損益記賬之
財務資產
Financial Assets at Fair Value through
Profit or Loss
871,068
0
於聯營公司權益
Interest in an Associate
51,692
50,401
於合資企業權益
Interest in a Joint Venture
0
0
到期日超過一年之定期存款
Bank Deposits with Maturity over One Year
300,553
328,500
5,233,859
4,804,924
流動資產
Current Assets
持至到期日財務資產
Held-to-Maturity Financial Assets
75,643
158,623
存貨
Inventories
797
672
應收賬款及預付款項
Accounts Receivable and Prepayments
139,714
135,994
原到期日超過三個月之
定期存款
Bank Deposits with Original Maturity
over Three Months
1,740,326
1,297,739
現金及等同現金
Cash and Cash Equivalents
1,324,264
1,560,026
3,280,744
3,153,054
流動負債
Current Liabilities
應付賬款及應計費用
Accounts Payable and Accruals
301,922
272,204
教職員福利撥備
Provision for Staff Benefits
93,831
95,538
遞延收益
Deferred Income
695,628
646,719
應付稅項
Tax Payable
2,400
0
1,093,781
1,014,461
流動資產淨值
Net Current Assets
2,186,963
2,138,593
資產總值減流動負債
Total Assets Less Current Liabilities
7,420,822
6,943,517
非流動負債
Non-Current Liabilities
教職員福利撥備
Provision for Staff Benefits
11,624
16,492
資產淨值
NET ASSETS
7,409,198
6,927,025
資本儲備
Capital Reserves
3,494,593
3,324,331
教資會整筆撥款儲備
UGC Block Grant Reserves
1,038,842
1,024,969
籌募及教資會配對
撥款儲備
Donations and UGC Matching
Grants Reserves
1,915,987
1,757,282
其他儲備
Other Reserves
957,953
797,191
投資重估儲備
I
nvestment Revaluation Reserve
1,823
23,252
資金總和
TOTAL FUNDS
7,409,198
6,927,025
