Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 184 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 9 按性質劃分的費用 於銷售成本、銷售及分銷費用、行政費用 及研發費用之費用分析如下： 9 EXPENSES BY NATURE Expenses included in cost of sales, selling and distribution expenses, administrative expenses and research and development expenses are analysed as follows: Year ended 31 December 截至十二月三十一日止年度 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Continuing operations 持續經營業務 Cost of inventories sold (including net reversal of provision for inventories) (Note 22) 已銷售存貨成本（包括存貨撥備 撥回淨額）（附註 22 ） 2,265,721 1,635,008 Employee benefit expense (including directors’ emoluments) (Note 10) 僱員福利開支（包括董事酬金） （附註 10 ） 267,931 210,377 Depreciation of property, plant and equipment 物業、廠房及設備之折舊 104,668 88,588 Depreciation of right-of-use assets (Note 18) 資產使用權之折舊（附註 18 ） 1,217 1,152 Amortisation of land use rights (Note 20) 土地使用權之攤銷（附註 20 ） 4,016 2,578 Auditor’s remuneration 審計師的酬金 – Audit services －審計服務 1,537 1,537 – Non-audit services －非審計服務 398 398