130
香港科技大學
2010-2011
年報
HKUST 2010-2011 Annual Report
綜合資產負債表
CONSOLIDATED BALANCE SHEET
2011年6月30日
AS AT 30 JUNE 2011
131
綜合全面收益表
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
截至
2011
年
6
月
30
日止年度
FOR THE YEAR ENDED 30 JUNE 2011
2011
百萬元
$million
2010
百萬元
$million
非流動資產
Non-Current Assets
物業、機器及設備
Property, Plant and Equipment
3,617
3,459
無形資產
Intangible Assets
47
35
持至到期日財務資產
Held-to-Maturity Financial Assets
1,423
499
可供出售財務資產
Available-for-Sale Financial Assets
19
17
按公平值透過損益記賬之財務資產
Financial Assets at Fair Value through Profit or Loss
1,656
871
於聯營公司權益
Interest in an Associate
57
52
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
198
301
7,017
5,234
流動資產
Current Assets
持至到期日財務資產
Held-to-Maturity Financial Assets
204
76
存貨
Inventories
1
1
應收賬款及預付款項
Accounts Receivable and Prepayments
234
140
原到期日超過三個月之
定期存款
Bank Deposits with Original Maturity over
Three Months
759
1,740
現金及等同現金
Cash and Cash Equivalents
967
1,324
2,165
3,281
流動負債
Current Liabilities
應付賬款及應計費用
Accounts Payable and Accruals
323
302
教職員福利撥備
Provision for Staff Benefits
98
94
遞延收益
Deferred Income
701
696
應付稅項
Tax Payable
2
2
1,124
1,094
流動資產淨值
Net Current Assets
1,041
2,187
資產總值減流動負債
Total Assets Less Current Liabilities
8,058
7,421
非流動負債
Non-Current Liabilities
教職員福利撥備
Provision for Staff Benefits
14
12
資產淨值
NET ASSETS
8,044
7,409
資本儲備
Capital Reserves
3,664
3,494
教資會整筆撥款儲備
UGC Block Grant Reserves
1,110
1,039
籌募及教資會配對撥款儲備
Donations and UGC Matching
Grants Reserves
2,135
1,916
其他儲備
Other Reserves
1,130
958
投資重估儲備
Investment Revaluation Reserve
5
2
資金總額
TOTAL FUNDS
8,044
7,409
2011
百萬元
$million
2010
百萬元
$million
收入
Income
政府資助及撥款
Government Subventions and Grants
1,701
1,534
學費、課程及其他收費
Tuition, Programmes and Other Fees
676
650
利息及投資收入
Interest and Investment Income
343
160
外界捐款
Donations and Benefactions
39
232
輔助服務及其他收入
Auxiliary Services and Other Income
277
229
轉撥自資本儲備
Transfers from Capital Reserves
150
145
3,186
2,950
開支
Expenditure
學術及研究
Learning and Research
教學及研究
Instruction and Research
1,754
1,631
圖書館
Library
79
79
中央電腦設備
Central Computing Facilities
80
84
其他教學服務
Other Academic Services
55
57
1,968
1,851
校務支援
Institutional Support
管理及一般事務
Management and General
155
131
校舍及有關費用
Premises and Related Expenses
387
380
學生及一般教育服務
Student and General Education Services
140
135
其他活動
Other Activities
31
34
713
680
2,681
2,531
本年度營運所得盈餘
Surplus from operation for the year
505
419
所佔聯營公司的經營業績
Share of Result of an Associate
4
4
本年度稅前盈餘
Surplus for the year before taxation
509
423
稅項
Taxation
0
(2)
本年度稅後盈餘
Surplus for the year after taxation
509
421
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
Unrealised gain on Available-for-Sale Financial Assets
3
1
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 realised on disposal of Available-
for-Sale Financial Assets transferred from Investment
Revaluation Reserve
0
(23)
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
(150)
(145)
外幣換算之差額
Exchange differences arising from retranslation
10
3
於聯營公司所佔法定儲備之變動
Change in share of statutory reserves of an Associate
1
(1)
(136)
(165)
年內全面收益總額
Total comprehensive income for the year
373
256
轉撥至 /（自）：
Transfers to / (from):
資本儲備
Capital Reserves
(145)
(144)
大學教育資助委員會（「教資會」）
整筆撥款儲備
University Grants Committee ("UGC") Block Grant
Reserves
61
34
籌募及教資會配對撥款儲備
Donations and UGC Matching Grants Reserves
236
189
其他儲備
Other Reserves
218
199
投資重估儲備
Investment Revaluation Reserve
3
(22)
373
256
