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 210 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 22 存貨 於本年度銷售成本中的存貨成本為港幣 2,265,721,000 元（ 二 零 二 零 年： 港 幣 1,635,008,000 元），其中包括存貨淨撥備 撥回港幣 911,000 元（二零二零年：港幣 56,000 元）。 23 應收賬款及應收票據 22 INVENTORIES As at 31 December 於十二月三十一日 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Raw materials 原材料 147,535 118,351 Work in progress 在製品 90,682 59,388 Finished goods 製成品 239,143 82,888 Less: provision for inventories, net 減：存貨撥備，淨額 (13,482) (13,989) 463,878 246,638 The cost of inventories included in cost of sales during the year amounted to HK$2,265,721,000 (2020: HK$1,635,008,000), which included net reversal of provision for inventories of HK$911,000 (2020: HK$56,000). 23 TRADE RECEIVABLES AND BILLS RECEIVABLE As at 31 December 於十二月三十一日 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 Trade receivables (Note (a)) 應收賬款（附註 (a) ） 818,370 667,874 Less: provision for impairment losses on trade receivables (Note (c)) 減：應收賬款減值損失撥備 （附註 (c) ） (22,402) (28,958) 795,968 638,916 Bills receivable (Note (b)) 應收票據（附註 (b) ） 812,204 871,869 1,608,172 1,510,785