Annual Report 2022

217 年報 2022 ANNUAL REPORT 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 2,123,045,000 元（ 二 零 二 一 年： 港 幣 2,265,721,000 元），其中包括存貨淨撥備 港幣 4,881,000 元（二零二一年：存貨淨 撥備撥回為港幣 911,000 元）。 23 應收賬款 ╱ 應收票據 22 INVENTORIES As at 31 December 於十二月三十一日 2022 2021 二零二二年 二零二一年 HK$’000 HK$’000 港幣千元 港幣千元 Raw materials 原材料 152,790 147,535 Work in progress 在製品 77,068 90,682 Finished goods 製成品 209,562 239,143 439,420 477,360 Less: provision for inventories 減：存貨撥備 (17,117) (13,482) 422,303 463,878 The cost of inventories included in cost of sales during the year amounted to HK$2,123,045,000 (2021: HK$2,265,721,000), which included net provision for inventories of HK$4,881,000 (2021: net reversal of provision for inventories of HK$911,000). 23 TRADE RECEIVABLES/BILLS RECEIVABLES As at 31 December 於十二月三十一日 2022 2021 二零二二年 二零二一年 HK$’000 HK$’000 港幣千元 港幣千元 Trade receivables (Note (a)) 應收賬款（附註 (a) ） 587,033 818,370 Less: provision for impairment losses on trade receivables (Note (c)) 減：應收賬款減值損失撥備 （附註 (c) ） (21,586) (22,402) 565,447 795,968 Bills receivables (Note (b)) 應收票據（附註 (b) ） 653,069 812,204 1,218,516 1,608,172