(d) 現有存貨 重要的現有存貨以加權平均法，按成本值計值。 (e) 稅項 名義利得稅乃按年度預期的應課溢利，以報告期末日期的現行 稅率，及過往年度的應付稅項調整而作出所需要的撥備。由於 這項公用事業於本年度沒有應課稅溢利，因此無需在帳目上作 出名義利得稅的撥備。 (f) 遞延稅項 遞延稅項指就資產及負債帳面值與計算應課稅溢利所用相應 稅基間之所有重大暫時差額而作出的適當確認。遞延稅項資產 則於應課稅溢利有可能抵銷可扣稅暫時差額時予以確認。由於 這項公用事業沒有應課稅溢利可用作抵銷可扣稅暫時差額，因 此無需在帳目上就所有重大暫時差額作出遞延稅項撥備。 (g) 僱員福利 僱員福利（包括薪金、酬金、退休金、房屋津貼和年假）會被確 認為對僱員當年度所提供之相關服務而列作應計開支。 (h) 按固定資產平均淨值計算的實際回報率 按稅後溢利或虧損與固定資產平均淨值的比率計算。 (i) 固定資產平均淨值 固定資產平均淨值是指總固定資產值減去累積折舊在期初及 期末兩項數值的簡單平均數。 (j) 虧損 由於水務監督沒有獨立的法定身份，其財政資源均視為政府一 般收入的一部分，而有關虧損亦會於這項公用事業的公共資本 帳目中調節。 (d) Stocks in Hand Stocks in Hand are valued at cost using the weighted average cost method to the extent that they are material. (e) Taxation Notional profits tax is provided, where necessary, based on the expected taxable surplus for the year, using the tax rates prevailing at the reporting period end date, and any adjustment to tax payable in respect of previous years. No provision for notional profits tax has been made in the accounts, as the utility has no taxable surplus for the year. (f) Deferred Tax Deferred tax is recognised, where appropriate, for all material temporary differences between the tax bases of assets and liabilities and their carrying amounts in the accounts. Deferred tax assets are recognised to the extent that it is probable that taxable surplus will be available against which the temporary differences can be utilised. No provision for deferred tax in respect of all material temporary differences has been made in the accounts, as the utility has no taxable surplus against which the temporary differences can be utilised. (g) Employee Benefits Employee benefits, including salaries, gratuities, pensions, housing benefits and annual leave, are accrued and recognised as an expense in the year in which the associated services are rendered by employees. (h) Actual Return on ANFA This is calculated as a percentage of surplus/deficit after taxation to average net fixed assets (ANFA). (i) Average Net Fixed Assets The average net fixed assets (ANFA) represents the simple average of the opening and closing value of total fixed assets less accumulated depreciation. (j) Deficit Since the Water Authority does not have a separate legal identity, its financial resources form part of the General Revenue. All deficits are deemed to be financed by the General Revenue and adjusted to the Public Capital Account of the utility. 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 2021/22 112
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