Annual Report 2022

228 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 27 應付賬款及票據╱其他應付款及預 提費用 （續） (b) 應付票據 應付票據根據發票日期編制之賬齡 分析呈列如下： 本集團之應付票據以已抵押銀行存 款（於附註 25 披露）作擔保。 (c) 合約負債 於二零二二年十二月三十一日，合 約負債之預收客戶款項於其他應付 款及預提費用共計港幣 861,000 元 （二零二一年：港幣 922,000 元）。 截至二零二二年十二月三十一日止 年度已確認的收入，包括合約負債 的年初結餘，共計港幣 922,000 元 （二零二一年：港幣 2,156,000 元）。 本集團預計在一年或更短時間內交 付貨物，以履行上述合約負債的剩 餘履約責任。 27 TRADE AND BILLS PAYABLES/OTHER PAYABLES AND ACCRUALS (continued) (b) Bills payables The aging analysis of the bills payables based on invoice date was as follows: 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 Up to 30 days 上至 30 日 15,673 132,620 31 to 90 days 31 至 90 日 37,984 48,546 91 to 180 days 91 至 180 日 139,065 301,733 Over 180 days 多於 180 日 7,105 10,717 199,827 493,616 The bills payables of the Group are secured by pledged bank deposits as disclosed in Note 25. (c) Contract liabilities As at 31 December 2022, the contract liabilities for the advanced payments received from the customers included in the other payables and accruals amounted to HK$861,000 (2021: HK$922,000). Revenue recognised during the year ended 31 December 2022 that was included in the contract liabilities balance at the beginning of the year amounted to HK$922,000 (2021: HK$2,156,000). The Group expects to deliver the goods to satisfy the remaining performance obligations of these contract liabilities within one year or less.