收入及開支分析 水費收入包括一般水費、各項收費、牌費，以及可收回支出的 工程費用。在編製水務賬目時，會以應計賬目基準呈列財務表 現及狀況，其中包括各項非現金收入項目，主要為差餉補貼、 免費用水補貼及政府用水。總運作成本主要包括員工開支、購 買東江水的成本、折舊、運作及行政開支。過去五年的收入及 開支分析如下： ANALYSIS OF REVENUE AND EXPENDITURE Revenue collections include chargeable water supplies, fees, licences, and reimbursable works. In preparing the Waterworks Operating Accounts which present the WSD’s financial results and positions on an accrual accounting basis, the revenues include non-cash items, mainly contributions from rates, contributions on free allowance, and water supplies to Government establishments. The total operating costs include mainly staff costs, Dongjiang water purchase costs, depreciation, operating and administration expenses. An analysis of the revenue and expenditure over the past five years is as follows: 財政年度 Financial Year 17/18 18/19 19/20 20/21 21/22 一般水費 Chargeable Supplies 2,716.9 2,717.2 2,534.8 2,268.5 2,193.6 差餉補貼 Contribution from Rates 3,330.1 2,574.8 3,146.7 2,856.4 2,888.1 差餉寬減補貼 Contribution on Concession of Rates 1,611.9 2,665.0 2,340.3 2,622.2 2,252.6 水費寬減補貼 Contribution on Concession of Water Charges - - 195.2 603.3 644.5 免費用水補貼 Contribution on Free Allowance 1,048.6 1,055.0 1,083.3 1,129.8 1,171.5 政府用水 Supplies to Government Establishments 156.0 163.8 172.0 148.3 162.1 各項收費、存款利息及其他 Fees, charges, interest from deposits and others 42.6 60.3 72.6 35.4 28.5 總額 Total 8,906.1 9,236.1 9,544.9 9,663.9 9,340.9 收入（百萬元） Revenue ($million) 二零二一/二二年度住宅用戶每月水費分佈圖 Distribution of Household Average Monthly Bills 2021/22 14% $0 24% $75 以上 Above $75 30% $0以上至$25 Above $0 up to $25 21% $25 以上至$50 Above $25 up to $50 11% $50以上至$75 Above $50 up to $75 財務及水費 Finance and Water Charges 水務署 二零二一至二二年年報 WSD Annual Report 2021/22 107
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