2011 - Hong Kong Institute of Accredited Accounting Technicians

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Past presidents 歷屆會長 1988-1989 Robert Gaff 嘉輔 1990-1992 Valiant Cheung 張建標 1992-1995 William Chan 陳維曦 1995-1998 Albert Wong 黃國偉 1998-2001 Joseph Yau 邱賢君 2001-2003 George Ho 何國華 2003-2005 Dennis Chung 鍾傳安 2006-2008 Doug Oxley 岳思理 Examinations and accreditation committee members 考試及評審委員會成員 Doug Oxley (Chairman) 岳思理 ( 主席 ) Johnson Kong (Deputy chairman) 江智蛟 ( 副主席 ) Sebastian Antonio Bombaci Butt Yiu Yu Terence Cheung John Ko Andy Li Terence Wan Lindy Yau Francis Yue 畢耀宇張廣達高智光李德明溫浩源邱韞華余國強 Organizational structure 19 組織架構
Report of the Board 理事會報告 The Board of Directors (“Board members”) has pleasure in submitting its report and the audited financial statements of Hong Kong Institute of Accredited Accounting Technicians Limited (“HKIAAT”) and its subsidiary (collectively referred to as “the Group”) for the year ended 30 June 2011. 理事會 (「理事會成員」) 欣然提交香港財務會計協會有限公司 (「協會」) 及其附屬機構 ( 以下統稱為「集團」) 截至 2011 年 6 月 30 日止年度的報告及經審核財務報表。 Principal activities HKIAAT, being a company limited by guarantee, was incorporated in August 1988 under the auspices of Hong Kong Institute of Certified Public Accountants (“the Institute”). The Group’s principal activities are the award of the “Accredited Accounting Technician” qualification through conducting professional examinations, offering quality services to members and students, accrediting relevant sub-degree qualifications and promoting the study of accountancy among subdegree holders and secondary school students. 主要業務協會是根據《香港公司條例》於 1988 年 8 月由香港會計師公會 (「公會」) 註冊成立的擔保有限公司。集團的主要業務為透過舉辦專業考試以頒授「認可財務會計員」資格、向會員及學生提供優質服務、評審相關非學位資格 , 以及推動非學位人士及中學生研習會計學。 Financial statements The state of affairs of the Group and HKIAAT at 30 June 2011 are set out in the statements of financial position on page 24. 財務報表集團及協會於 2011 年 6 月 30 日的事務狀況載於第 24 頁的財務狀況表。 The results of the Group and HKIAAT for the year ended 30 June 2011 are set out in the statements of comprehensive income on page 25. 集團及協會截至 2011 年 6 月 30 日止年度的業績載於第 25 頁的全面收益表。 Fixed assets Particulars of changes in fixed assets of the Group and HKIAAT during the year are set out in note 4 to the financial statements on page 41. 固定資產集團及協會於年內之固定資產變動詳情載於第 41 頁財務報表附註 4。 Transfer to general fund Deficit for the year of the Group and HKIAAT of HK$1,613,000 and HK$1,607,000 respectively (2010: Surplus of HK$760,000 and HK$734,000 respectively) have been transferred to general fund as set out in the statements of changes in members’ equity on page 26. 轉入普通基金集團及協會於年內的虧絀分別為 1,613,000 港元及 1,607,000 港元 (2010 年 : 盈餘分別為 760,000 港元及 734,000 港元 ), 已按載於第 26 頁的會員權益變動表轉入普通基金。 Donations During the year, HKIAAT made HK$155,000 (2010: HK$259,000) charitable donation. 捐款協會於年內作出 155,000 港元 (2010 年 :259,000 港元 ) 的慈善捐款。 20 Hong Kong Institute of Accredited Accounting Technicians Limited 香港財務會計協會有限公司
Page 2 and 3: Growing towards a sustainable futur
Page 4 and 5: Mission 宗旨 The Hong Kong Insti
Page 6 and 7: The end of a year gives us a chance
Page 8 and 9: The AAT examination and PBE student
Page 10 and 11: 20 11 January 一月 An ecological
Page 12 and 13: The first AAT foundation examinatio
Page 14 and 15: Raising the aspirations of young pe
Page 16 and 17: Member statistics 會員統計 3
Page 18 and 19: The Board 理事會 1. Johnson Ko
Page 22 and 23: Report of the Board 理事會報
Page 24 and 25: Independent Auditor’s Report 獨
Page 26 and 27: Statements of Comprehensive Income
Page 28 and 29: Statements of Cash Flows 現金
Page 30 and 31: Notes to the Financial Statements
Page 56 and 57: Independent Auditor’s Report 獨
Page 58 and 59: Statement of Comprehensive Income
Page 60 and 61: Statement of Cash Flows 現金流

2011 - Hong Kong Institute of Accredited Accounting Technicians

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