(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) 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。 (f) 按固定資產平均淨值計算的實際回報率 溢利或虧損與固定資產平均淨值的比率計算。 (g) 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計折舊在期初及 期末兩項數值的簡單平均數。 (h) 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) 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. (f) Actual Return on ANFA This is calculated as a percentage of surplus/deficit to average net fixed assets (ANFA). (g) 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. (h) 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. 127 水務署 二零二三至二四年年報 WSD Annual Report 2023/24 Finance and Water Charges 財務及水費 Menu 目錄
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