{"id":9704,"date":"2020-07-11T22:19:54","date_gmt":"2020-07-11T14:19:54","guid":{"rendered":"https:\/\/\/?p=9704"},"modified":"2023-10-12T08:40:53","modified_gmt":"2023-10-12T00:40:53","slug":"what-is-balance-sheet-4","status":"publish","type":"post","link":"https:\/\/\/what-is-balance-sheet-4\/","title":{"rendered":"\u8cc7\u7522\u8ca0\u50b5\u8868\u662f\u4ec0\u9ebc\uff1f1\u5206\u9418\u770b\u61c2\u8cc7\u7522\u8ca0\u50b5\u8868"},"content":{"rendered":"<!-- \/367108978\/Rich01_PC_up_728x90 -->\n\t<div class='div-gpt-ad-css' id='div-gpt-ad-1564472272479-0' style='width: 728px; height: 90px;'>\n\t  <script>\n\t\tgoogletag.cmd.push(function() { googletag.display('div-gpt-ad-1564472272479-0'); });\n\t  <\/script>\n\t<\/div><p><img decoding=\"async\" class=\"alignnone wp-image-39299 size-full\" src=/index.html"https:\/\/\/wp-content\/uploads\/20220716083856_5.jpg\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u662f\u4ec0\u9ebc\" width=\"1557\" height=\"815\" srcset=\"https:\/\/\/wp-content\/uploads\/20220716083856_5.jpg 1557w, https:\/\/\/wp-content\/uploads\/20220716083856_5-1536x804.jpg 1536w\" sizes=\"(max-width: 1557px) 100vw, 1557px\" \/><span style=\"font-size: 16px;\">\u4e0a\u5e02\u516c\u53f8\u7684\u8ca1\u5831\uff0c\u5305\u542b\u4e86\u8cc7\u7522\u8ca0\u50b5\u8868\u3001\u640d\u76ca\u8868\u548c\u73fe\u91d1\u6d41\u91cf\u8868\u3002<\/span><span style=\"font-size: 16px;\">\u80a1\u795e\u5df4\u83f2\u7279\u66fe\u8aaa\u904e\uff0c\u95b1\u8b80\u8ca1\u52d9\u5831\u8868\uff0c\u80fd\u4e86\u89e3\u4e00\u9593\u516c\u53f8\u7684\u71df\u904b\u80fd\u529b\uff0c<\/span><span style=\"font-size: 16px;\">\u5c24\u5176\u8cc7\u7522\u8ca0\u50b5\u8868\u7279\u5225\u91cd\u8981\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u9019\u7bc7\u6587\u7ae0\u5e02\u5834\u5148\u751f\u548c\u5927\u5bb6\u4ecb\u7d39\u8cc7\u7522\u8ca0\u50b5\u8868\uff0c\u5171\u5206\u70ba\u5e95\u4e0b\u5e7e\u500b\u90e8\u5206\uff1a<\/span><\/p>\n<p><!--more--><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_64 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">\u672c\u6587\u5e02\u5834\u5148\u751f\u6703\u544a\u8a34\u4f60\uff1a<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6612423b1c3f1\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6612423b1c3f1\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=/index.html"https:\/\/\/what-is-balance-sheet-4\/#%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F\" title=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u662f\u4ec0\u9ebc\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u8cc7\u7522\u8ca0\u50b5\u8868\u662f\u4ec0\u9ebc\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=/index.html"https:\/\/\/what-is-balance-sheet-4\/#1%E5%88%86%E9%90%98%E7%9C%8B%E6%87%82%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E6%A0%BC%E5%BC%8F\" title=\"1\u5206\u9418\u770b\u61c2\u8cc7\u7522\u8ca0\u50b5\u8868\u683c\u5f0f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">1\u5206\u9418\u770b\u61c2\u8cc7\u7522\u8ca0\u50b5\u8868\u683c\u5f0f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=/index.html"https:\/\/\/what-is-balance-sheet-4\/#%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E8%88%89%E4%BE%8B\" title=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u8209\u4f8b\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u8cc7\u7522\u8ca0\u50b5\u8868\u8209\u4f8b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=/index.html"https:\/\/\/what-is-balance-sheet-4\/#%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E4%B8%AD%E7%9A%84%E8%B3%87%E7%94%A2\" title=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u8cc7\u7522\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u8cc7\u7522<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=/index.html"https:\/\/\/what-is-balance-sheet-4\/#%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E4%B8%AD%E7%9A%84%E8%B2%A0%E5%82%B5\" title=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u8ca0\u50b5\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u8ca0\u50b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=/index.html"https:\/\/\/what-is-balance-sheet-4\/#%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E4%B8%AD%E7%9A%84%E8%82%A1%E6%9D%B1%E6%AC%8A%E7%9B%8A\" title=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u80a1\u6771\u6b0a\u76ca\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u80a1\u6771\u6b0a\u76ca<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=/index.html"https:\/\/\/what-is-balance-sheet-4\/#%E5%A6%82%E4%BD%95%E5%BE%9E%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8_%E7%9C%8B%E5%87%BA%E5%85%AC%E5%8F%B8%E5%A5%BD%E5%A3%9E%EF%BC%9F\" title=\"\u5982\u4f55\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868 \u770b\u51fa\u516c\u53f8\u597d\u58de\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u5982\u4f55\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868 \u770b\u51fa\u516c\u53f8\u597d\u58de\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=/index.html"https:\/\/\/what-is-balance-sheet-4\/#%E5%A6%82%E4%BD%95%E6%9F%A5%E8%A9%A2%E5%85%AC%E5%8F%B8_%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8_%E7%9A%84%E6%95%B8%E5%AD%97%EF%BC%9F\" title=\"\u5982\u4f55\u67e5\u8a62\u516c\u53f8 \u8cc7\u7522\u8ca0\u50b5\u8868 \u7684\u6578\u5b57\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u5982\u4f55\u67e5\u8a62\u516c\u53f8 \u8cc7\u7522\u8ca0\u50b5\u8868 \u7684\u6578\u5b57\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=/index.html"https:\/\/\/what-is-balance-sheet-4\/#%E5%BF%AB%E9%80%9F%E9%87%8D%E9%BB%9E%E6%95%B4%E7%90%86%EF%BC%9A%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E6%80%8E%E9%BA%BC%E7%9C%8B%EF%BC%9F\" title=\"\u5feb\u901f\u91cd\u9ede\u6574\u7406\uff1a\u8cc7\u7522\u8ca0\u50b5\u8868\u600e\u9ebc\u770b\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u5feb\u901f\u91cd\u9ede\u6574\u7406\uff1a\u8cc7\u7522\u8ca0\u50b5\u8868\u600e\u9ebc\u770b\uff1f<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F\"><\/span>\u8cc7\u7522\u8ca0\u50b5\u8868\u662f\u4ec0\u9ebc\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8cc7\u7522\u8ca0\u50b5\u8868(\u82f1\u6587\uff1aBalance sheet)\u662f\u8ca1\u52d9\u5831\u8868\u7684\u4e00\u7a2e\uff0c\u7531\u8cc7\u7522\u3001\u8ca0\u50b5\u3001\u80a1\u6771\u6b0a\u76ca\u6240\u7d44\u6210\uff0c\u80fd\u770b\u51fa\u516c\u53f8\u67d0\u4e00\u6642\u9593\u9ede\u7684\u8ca1\u52d9\u72c0\u6cc1\u3001\u516c\u53f8\u8cc7\u6e90\u5177\u9ad4\u5206\u4f48\u7684\u60c5\u6cc1\u3002<\/p>\n<p>\u8cc7\u7522\u8ca0\u50b5\u8868\u5206\u70ba\u5de6\u53f3\u5169\u908a\uff0c\u5de6\u908a\u70ba\u501f\u65b9(\u8cc7\u7522)\u3001\u53f3\u908a\u70ba\u8cb8\u65b9(\u8ca0\u50b5\u53ca\u80a1\u6771\u6b0a\u76ca)\uff0c\u8cc7\u7522 = \u8ca0\u50b5 + \u80a1\u6771\u6b0a\u76ca\u3002<\/p>\n<ul>\n<li><span style=\"font-size: 16px;\"><strong>\u8cc7\u7522\uff1a<\/strong>\u4ee3\u8868\u8cc7\u91d1\u904b\u7528\u53bb\u54ea\u4e86(\u4f8b\u5982\u73fe\u91d1\u3001\u5b58\u8ca8\u3001\u8a2d\u5099\u6a5f\u5177\u3001\u571f\u5730\u5ee0\u623f)\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u8ca0\u50b5\u3001\u80a1\u6771\u6b0a\u76ca\uff1a<\/strong>\u4ee3\u8868\u8cc7\u91d1\u7684\u4f86\u6e90(\u4f86\u81ea\u50b5\u4e3b\u3001\u80a1\u6771)\u3002<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-53063\" src=/index.html"https:\/\/\/wp-content\/uploads\/20230526133431_12.jpg\" alt=\"\" width=\"1329\" height=\"696\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"1%E5%88%86%E9%90%98%E7%9C%8B%E6%87%82%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E6%A0%BC%E5%BC%8F\"><\/span>1\u5206\u9418\u770b\u61c2\u8cc7\u7522\u8ca0\u50b5\u8868\u683c\u5f0f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<blockquote><p>\u8cc7\u7522\u8ca0\u50b5\u8868\uff1a \u5168\u90e8\u7684\u8cc7\u7522 = \u8ca0\u50b5 + \u80a1\u6771\u6b0a\u76ca\uff0c\u7b49\u865f\u7684\u5169\u908a\u6703\u662f\u5e73\u8861\u7684\u3002<\/p><\/blockquote>\n<p>\u8cc7\u7522\u8ca0\u50b5\u8868\u662f\u63a1\u7528\u61c9\u8a08\u539f\u5247\uff0c\u61c9\u8a08\u539f\u5247\u7684\u610f\u601d\u662f\uff0c\u53ea\u8981\u6709\u5408\u7d04\u6709\u92b7\u552e\uff0c\u5373\u4f7f\u9084\u6c92\u771f\u7684\u6536\u5230\u9322\u4e5f\u61c9\u8a72\u8a08\u5165\uff0c\u56e0\u6b64\u50cf\u662f\u61c9\u4ed8\u5e33\u6b3e\u3001\u61c9\u6536\u5e33\u6b3e\u9019\u6a23\u7684\u9805\u76ee(\u61c9\u6536\u4f46\u9084\u672a\u6536\u5230)\uff0c\u90fd\u8981\u8a08\u7b97\u9032\u53bb\u3002<\/p>\n<p>\u5728\u5448\u73fe\u6642\uff0c\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u5404\u9805\u76ee\u901a\u5e38\u6703\u6839\u64da\u6d41\u52d5\u6027\u9ad8\u4f4e\u9806\u5e8f\u505a\u6392\u5217\uff0c\u6d41\u52d5\u7684\u610f\u601d\uff0c\u901a\u5e38\u5c31\u662f\u5728\u4e00\u5e74\u5167\u53ef\u4ee5\u5be6\u73fe\/\u6e05\u511f\u7684\uff1a<\/p>\n<ul>\n<li><span style=\"font-size: 16px;\"><strong>\u8cc7\u7522\uff1a<\/strong>\u6309\u7167\u6d41\u52d5\u6027\u9ad8\u4f4e\u6392\u5217\uff0c\u6d41\u52d5\u6027\u5c31\u662f\u8cc7\u7522\u8f49\u63db\u6210\u73fe\u91d1\u7684\u5feb\u6162\u7a0b\u5ea6\uff0c<\/span><span style=\"font-size: 16px;\">\u4f8b\u5982\u61c9\u6536\u5e33\u6b3e\u6708\u7d5030\u5929\uff0c\u5728\u4e00\u500b\u6708\u5167\u53ef\u4ee5\u62ff\u5230\u9322\u3002\u5982\u679c\u662f\u6bd4\u8f03\u665a\u62ff\u5230\u9322\uff0c\u5c31\u6703\u8b93\u6d41\u52d5\u6027\u8b8a\u6bd4\u8f03\u6162\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u8ca0\u50b5\uff1a<\/strong>\u6309\u7167\u5230\u671f\u65e5\u9577\u77ed\u6392\u5217\uff0c\u5f9e\u6392\u5217\u9806\u5e8f\u4e86\u89e3\u7279\u5b9a\u8cc7\u7522\u8b8a\u73fe\u80fd\u529b\u3001\u9019\u500b\u8ca0\u50b5\u6025\u4e0d\u6025\u8feb\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u80a1\u6771\u6b0a\u76ca\uff1a<\/strong>\u901a\u5e38\u6309\u80a1\u672c\u3001\u8cc7\u672c\u516c\u7a4d\u3001\u4fdd\u7559\u76c8\u9918\u3001\u5176\u4ed6\uff0c\u4f9d\u9019\u6a23\u7684\u9806\u5e8f\u6392\u5217\u3002<br \/>\n<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-53215 size-full\" src=/index.html"https:\/\/\/wp-content\/uploads\/20230529115905_54.jpg\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868-\u9805\u76ee\" width=\"1329\" height=\"696\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E8%88%89%E4%BE%8B\"><\/span>\u8cc7\u7522\u8ca0\u50b5\u8868\u8209\u4f8b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 16px;\">\u5e02\u5834\u5148\u751f\u548c\u670b\u53cb\u60f3\u5408\u958b\u4e00\u500b\u66f8\u5831\u6524\uff0c\u5e02\u5834\u5148\u751f\u62ff\u51fa30\u842c\u3001\u670b\u53cb\u62ff\u51fa20\u842c\uff0c\u518d\u8ddf\u9280\u884c\u501f\u77ed\u671f\u501f\u6b3e10\u842c\u5143\uff0c\u5171\u7c4c\u523060\u842c\u5143\u8cc7\u91d1\u3002<\/span><\/p>\n<p>\u4e00\u958b\u59cb\uff0c\u5e02\u5834\u5148\u751f\u8ddf\u670b\u53cb\u8cb7\u4e86\u66f8\u67b6\u3001\u684c\u5b50\u3001\u6905\u5b50\u3001\u6709\u906e\u96e8\u68da\u7684\u5c0f\u5e97\u9762&#8230;\u7b49\u7b49\uff0c\u82b1\u4e8640\u842c\u5143\uff0c\u53c8\u9032\u4e86\u4e00\u4e9b\u66f8\u51715\u842c\u5143\uff0c\u5269\u4e0b15\u842c\u5247\u7dad\u6301\u73fe\u91d1\uff1a<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-53211 size-full\" src=/index.html"https:\/\/\/wp-content\/uploads\/20230529114318_46.jpg\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868-\u8209\u4f8b1\" width=\"1329\" height=\"696\" \/>\u5e02\u5834\u5148\u751f\u8ddf\u670b\u53cb\u958b\u59cb\u8ce3\u66f8\uff0c\u6709\u500b\u719f\u4eba\u8d70\u904e\u4f86\u8aaa\u8981\u8cb7\u5927\u91cf\u7684\u66f8\u51714\u842c\u5143\uff0c<span style=\"font-size: 16px;\">\u56e0\u70ba\u662f\u5927\u5ba2\u6236\uff0c\u6240\u4ee5\u7b54\u61c9\u53ef\u4ee5\u5ef6\u5f8c5\u5929\u518d\u4ed8\u9322\u3002\u5e02\u5834\u5148\u751f\u8ddf\u670b\u53cb\u89ba\u5f97\u5b58\u8ca8\u5feb\u4e0d\u5920\u4e86\uff0c\u8d95\u7dca\u518d\u9032\u8ca8\u4e00\u4e9b\u66f8\u51712\u842c\u5143\uff0c\u9032\u8ca8\u8001\u95c6\u8aaa10\u5929\u5f8c\u518d\u4ed8\u6b3e\u5c31\u53ef\u4ee5\u4e86\uff1a<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-53212 size-full\" src=/index.html"https:\/\/\/wp-content\/uploads\/20230529114437_16.jpg\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868-\u8209\u4f8b2\" width=\"1329\" height=\"696\" \/><\/p>\n<p>\u9019\u5c31\u662f\u4e00\u500b\u7c21\u6613\u7684\u8cc7\u7522\u8ca0\u50b5\u8868\u8b8a\u52d5\u904e\u7a0b\uff0c\u6bcf\u4e00\u500b\u52d5\u4f5c\u90fd\u6703\u8a18\u9304\u5728\u8868\u4e2d\u3002<\/p>\n<p>\u4ee5\u4e0b\u6211\u5011\u53ef\u4ee5\u518d\u6574\u7406\u4e00\u4e0b\u5f9e\u4e00\u958b\u59cb\u5230\u8ca9\u552e\u6642\u767c\u751f\u7684\u4e8b\u60c5\uff1a<\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\"><strong>1. \u8cc7\u7522\uff1a<\/strong><\/span><\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-60564\" src=/index.html"https:\/\/\/wp-content\/uploads\/20230921094404_36.jpg\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u8209\u4f8b-\u8cc7\u7522\u90e8\u4efd\" width=\"1329\" height=\"696\" \/><\/p>\n<p>\u5e02\u5834\u5148\u751f\u548c\u670b\u53cb\uff0c\u628a\u81ea\u5df1\u7684\u9322\u3001\u501f\u4f86\u7684\u9322\uff0c\u62ff\u53bb\u8cb7\u66f8\u5831\u6524\u8981\u7528\u7684\u6771\u897f\uff0c\u5c31\u7a31\u70ba\u8cc7\u7522\u3002<\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\">\u56e0\u6b64\u5728\u8cc7\u7522\u7684\u9805\u76ee\u4e2d\uff0c\u4f60\u53ef\u4ee5\u89c0\u5bdf\u5230\u8cc7\u91d1\u7684\u7528\u9014\uff0c\u4f8b\u5982\uff1a\u73fe\u91d1\u3001\u8a2d\u5099\u3002<\/span><\/span><\/p>\n<p><strong>\u8cc7\u7522\u4e2d\u7684\u6d41\u52d5\u8cc7\u7522 &#8211; \u5b58\u8ca8\uff1a<\/strong><\/p>\n<p>\u5e02\u5834\u5148\u751f\u4e00\u958b\u59cb\u9032\u4e86\u4e00\u4e9b\u66f8\uff0c\u7e3d\u51715\u842c\u5143\uff0c\u9014\u4e2d\u8ce3\u51fa4\u842c<span style=\"font-size: 16px;\">(\u5b58\u8ca8-4\u842c)<\/span>\uff0c\u5f8c\u4f86\u53c8\u9032\u8ca82\u842c<span style=\"font-size: 16px;\">(\u5b58\u8ca8+2\u842c)<\/span>\uff0c\u6700\u5f8c\u7684\u5b58\u8ca8\u52693\u842c\u5143\u3002(\u5728\u8ca1\u52d9\u6703\u8a08\u671f\u9593\u622a\u6b62\u6642\uff0c\u5e33\u9762\u4e0a\u9084\u6c92\u8ce3\u51fa\u7684\u66f8\u5c31\u7a31\u70ba\u5b58\u8ca8)\u3002<\/p>\n<p><strong>\u8cc7\u7522\u4e2d\u7684\u6d41\u52d5\u8cc7\u7522 &#8211; <\/strong><span style=\"font-size: 16px;\"><strong>\u61c9\u6536\u5e33\u6b3e\uff1a<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u5e02\u5834\u5148\u751f\u8ce3\u51fa\u4e00\u6279\u66f8\u7d66\u5ba2\u4eba\uff0c\u7e3d\u51714\u842c\u5143\uff0c\u4e5f\u7b54\u61c9\u5ba2\u4eba\u53ef\u4ee55\u5929\u5f8c\u518d\u4ed8\u9322\u3002(\u61c9\u6536\u5e33\u6b3e+4\u842c)<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u96d6\u7136\u9084\u6c92\u6536\u5230\u9322\uff0c\u4f46\u5728\u8ce3\u51fa\u66f8\u7684\u77ac\u9593\u5c31\u88ab\u8a18\u4e0b\u5c1a\u672a\u6536\u6b3e\uff0c\u5c31\u7a31\u70ba\u61c9\u6536\u5e33\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\"><strong>2. \u8ca0\u50b5\uff1a<\/strong><\/span><\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-60566\" src=/index.html"https:\/\/\/wp-content\/uploads\/20230921094426_65.jpg\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u8209\u4f8b-\u8ca0\u50b5\u90e8\u4efd\" width=\"1329\" height=\"696\" \/><\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\">\u8ddf\u9280\u884c\u501f\u7684\u77ed\u671f\u501f\u6b3e10\u842c\uff0c\u5c31\u662f\u8ca0\u50b5\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\">\u50b5\u4e3b\u6703\u62ff\u5230\u56fa\u5b9a\u7684\u5229\u606f\uff0c\u4e14\u6e05\u511f\u9806\u4f4d\u512a\u5148\u65bc\u80a1\u6771\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u8ca0\u50b5\u4e2d\u7684\u61c9\u4ed8\u5e33\u6b3e\uff1a<\/strong><\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u5e02\u5834\u5148\u751f\u5728\u8ca9\u552e\u9014\u4e2d\u9032\u4e86\u4e00\u6279\u66f8\uff0c\u7e3d\u51712\u842c\u5143\uff0c\u9032\u8ca8\u8001\u95c6\u8aaa10\u5929\u5f8c\u518d\u4ed8\u6b3e\u5c31\u53ef\u4ee5\u4e86\u3002<\/span><span style=\"font-size: 16px;\"><span style=\"font-size: 16px;\">\u96d6\u7136\u9084\u6c92\u4ed8\u9322\uff0c\u4f46\u8cb7\u66f8\u7684\u77ac\u9593\u5c31\u88ab\u8a18\u4e0b\u5df2\u4ed8\u9322\uff0c\u5c31\u7a31\u70ba\u61c9\u4ed8\u5e33\u6b3e\u3002(\u61c9\u4ed8\u5e33\u6b3e+2\u842c)<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>3. \u80a1\u6771\u6b0a\u76ca\uff1a<\/strong><\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-60565\" src=/index.html"https:\/\/\/wp-content\/uploads\/20230921094425_94.jpg\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u8209\u4f8b-\u80a1\u6771\u6b0a\u76ca\u90e8\u4efd\" width=\"1329\" height=\"696\" \/><\/p>\n<p>\u5e02\u5834\u5148\u751f\u81ea\u5df1\u62ff\u51fa\u5b58\u6b3e30\u842c\u3001\u670b\u53cb\u62ff\u51fa20\u842c\uff0c\u9019\u4e9b\u51fa\u8cc7\u984d\u5c31\u7a31\u70ba\u80a1\u6771\u6b0a\u76ca\u3002<\/p>\n<p>\u4f5c\u70ba\u80a1\u6771\uff0c\u4eab\u6709\u516c\u53f8\u7372\u5229\u7684\u5269\u9918\u7d22\u53d6\u6b0a\uff0c\u4e5f\u5c31\u662f\u516c\u53f8\u8cfa\u9322\u6700\u7d42\u6703\u7531\u80a1\u6771\u53bb\u5206\uff0c\u4f46\u5982\u679c\u6c92\u8cfa\u9322\u6216\u5012\u9589\uff0c\u80a1\u6771\u4e5f\u5b8c\u5168\u627f\u53d7\u98a8\u96aa\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E4%B8%AD%E7%9A%84%E8%B3%87%E7%94%A2\"><\/span>\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u8cc7\u7522<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8cc7\u7522\u79d1\u76ee(Asset)\u80fd\u770b\u51fa\u516c\u53f8\u64c1\u6709\u7684\u5404\u7a2e\u7d93\u6fdf\u8cc7\u6e90\uff0c\u516c\u53f8\u904b\u7528\u9019\u4e9b\u8cc7\u7522\u80fd\u5e36\u4f86\u5229\u6f64\u3001\u73fe\u91d1\u6d41\u91cf\u3002<\/p>\n<p>\u8cc7\u7522\u6703\u4f9d\u7167\u6d41\u52d5\u6027\u7531\u4e0a\u5f80\u4e0b\u6392\uff0c\u5206\u70ba\u6d41\u52d5\u8cc7\u7522\u3001\u975e\u6d41\u52d5\u8cc7\u7522\u5169\u5927\u5340\u584a\uff1a<\/p>\n<h3>\u6d41\u52d5\u8cc7\u7522<\/h3>\n<p>\u6d41\u52d5\u8cc7\u7522(Current assets)\u4ee3\u8868\u4e00\u5e74\u5167\u53ef\u8b8a\u73fe\u7684\u8cc7\u7522\uff0c\u5176\u4e2d\u8f03\u91cd\u8981\u7684\u9805\u76ee\u5305\u542b\uff1a<\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u73fe\u91d1(Cash)\u53ca\u7d04\u7576\u73fe\u91d1<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u77ed\u671f\u6295\u8cc7<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u61c9\u6536\u5e33\u6b3e(Receivables)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5b58\u8ca8(Inventories)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u9810\u4ed8\u6b3e\u9805(Prepaid expenses)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u905e\u5ef6\u6240\u5f97\u7a05(Deferred income taxes)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u7b49\u7b49<\/span><\/li>\n<\/ul>\n<h3>\u56fa\u5b9a\u8cc7\u7522<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7522(\u6216\u7a31\u70ba\u975e\u6d41\u52d5\u8cc7\u7522 Non-current assets)\u4ee3\u8868\u7121\u6cd5\u4e00\u5e74\u5167\u8b8a\u73fe\u7684\u8cc7\u7522\uff0c\u8f03\u91cd\u8981\u7684\u9805\u76ee\u5305\u542b\uff1a<\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u53ca\u8a2d\u5099(Property, plant and equipment)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u80a1\u6b0a\u8207\u9577\u671f\u6295\u8cc7(Equity and other investment)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5546\u8b7d(Goodwill) &#8211; \u5546\u8b7d\u901a\u5e38\u4f86\u81ea\u4f75\u8cfc\u652f\u4ed8\u7684\u6ea2\u50f9<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u7121\u5f62\u8cc7\u7522(Intangible assets)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u7b49\u7b49<\/span><\/li>\n<\/ul>\n<p>\u5176\u4e2d\uff0c\u8cc7\u7522\u79d1\u76ee\u4e2d\uff0c\u8981\u7279\u5225\u6ce8\u610f\u300c\u61c9\u6536\u5e33\u6b3e\u300d\u8207\u300c\u5b58\u8ca8\u300d\u9805\u76ee\u7684\u7570\u5e38\u8b8a\u52d5\uff0c\u4ee5\u4e0b\u5e02\u5834\u5148\u751f\u7279\u5225\u91dd\u5c0d<strong>\u61c9\u6536\u5e33\u6b3e\u3001\u5b58\u8ca8<\/strong>\u4f86\u8aaa\u660e\uff1a<\/p>\n<h3>\u61c9\u6536\u5e33\u6b3e<\/h3>\n<p>\u61c9\u6536\u5e33\u6b3e<span style=\"font-size: 16px;\">(Receivables)<\/span>\u662f\u5ba2\u6236\u5411\u516c\u53f8\u62ff\u8ca8\uff0c\u627f\u8afe\u8981\u4ed8\u9322\u537b\u9072\u9072\u6c92\u7d66\u516c\u53f8\u8ca8\u6b3e\u7684\u7e3d\u91d1\u984d\u3002<\/p>\n<p>\u5982\u679c\u662f\u516c\u53f8\u9577\u671f\u7121\u6cd5\u6536\u56de\u9322\uff0c\u90a3\u61c9\u6536\u5e33\u6b3e\u5c31\u6703\u5728\u8cc7\u7522\u4e0d\u65b7\u7684\u7d2f\u7a4d\u589e\u52a0\uff0c\u51fa\u73fe\u865b\u589e\u8cc7\u7522\u7684\u73fe\u8c61\u3002<\/p>\n<p>\u5982\u679c\u6536\u5230\u9322\uff0c\u61c9\u6536\u5e33\u6b3e\u624d\u80fd\u8f49\u70ba\u73fe\u91d1\uff0c\u5982\u679c\u6c92\u6536\u5230\u9322\uff0c\u61c9\u6536\u5e33\u6b3e\u6703\u8b8a\u6210\u5446\u5e33\u3002<\/p>\n<h3>\u5b58\u8ca8<\/h3>\n<p>\u5b58\u8ca8<span style=\"font-size: 16px;\">(Inventories)<\/span>\u662f\u6307\u516c\u53f8\u6301\u6709\u3001\u4ee5\u5099\u4e0d\u6642\u4e4b\u9700\u7684\u539f\u6599\u6216\u7522\u54c1\uff0c\u5b58\u8ca8\u589e\u52a0\u53ef\u80fd\u4ee3\u8868\u516c\u53f8\u8ca8\u90fd\u8ce3\u4e0d\u6389\uff0c\u4f46\u4e5f\u53ef\u80fd\u4ee3\u8868\u672a\u4f86\u92b7\u552e\u5c07\u5927\u589e\u56e0\u6b64\u589e\u52a0\u5099\u8ca8\uff0c\u4f46\u5927\u591a\u6578\u6642\u5019\u5b58\u8ca8\u7570\u5e38\u589e\u52a0\u53ef\u80fd\u4e0d\u662f\u597d\u4e8b\u3002<\/p>\n<p>\u5728\u904e\u53bb\u4e00\u500b\u4e16\u7d00\u4ee5\u4f86\uff0c\u61c9\u6536\u5e33\u6b3e\u8207\u5b58\u8ca8\u662f\u6700\u5bb9\u6613\u767c\u73fe\u516c\u53f8\u76c8\u9918\u9020\u5047\u7684\u5730\u65b9\uff0c\u503c\u5f97\u7559\u610f\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E4%B8%AD%E7%9A%84%E8%B2%A0%E5%82%B5\"><\/span>\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u8ca0\u50b5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8ca0\u50b5\u662f\u516c\u53f8\u50b5\u6b0a\u4eba\u5c0d\u50b5\u52d9\u7684\u6c42\u511f\u6b0a\uff0c\u4f9d\u6c42\u511f\u9806\u5e8f\u7531\u4e0a\u81f3\u4e0b\u6392\u5217\uff0c\u8ca0\u50b5\u53ef\u5206\u70ba\u6d41\u52d5\u8ca0\u50b5\u3001\u9577\u671f\u8ca0\u50b5\u3002<\/p>\n<h3>\u6d41\u52d5\u8ca0\u50b5<\/h3>\n<p><span style=\"font-size: 16px;\">\u6d41\u52d5\u8ca0\u50b5(Current liabilities)\u4ee3\u8868\u5230\u671f\u65e5\u4e00\u5e74\u5167\u8981\u511f\u9084\u7684\u50b5\u52d9\uff0c\u8f03\u91cd\u8981\u7684\u9805\u76ee\u5305\u542b\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u77ed\u671f\u501f\u6b3e(Short-term debt)\u3001<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u61c9\u4ed8\u5e33\u6b3e(Accounts payable)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u61c9\u8a08\u8cbb\u7528(Accrued liabilities) &#8211; \u542b\u4e00\u4e9b\u61c9\u4ed8\u7684\u5408\u7d04\u3001\u5229\u606f\u3001\u5de5\u8cc7\u7b49\u8cbb\u7528<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u905e\u5ef6\u6536\u5165(Deferred revenues)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u7b49\u7b49<\/span><\/li>\n<\/ul>\n<h3>\u975e\u6d41\u52d5\u8ca0\u50b5<\/h3>\n<p><span style=\"font-size: 16px;\">\u975e\u6d41\u52d5\u8ca0\u50b5(Non-current liabilities)\u4ee3\u8868\u5230\u671f\u65e5\u4e00\u5e74\u4ee5\u4e0a\u7684\u50b5\u52d9\uff0c\u5305\u542b\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u9577\u671f\u501f\u6b3e\u8207\u50b5\u52d9(Long-term debt)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u905e\u5ef6\u6240\u5f97\u7a05\u8ca0\u50b5(Deferred taxes liabilities)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u9000\u4f11\u91d1\u8207\u5176\u4ed6\u798f\u5229(Pensions and other benefit)\uff1a\u5728\u7f8e\u570b\u901a\u5e38\u91d1\u984d\u8f03\u5927<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5c11\u6578\u80a1\u6771\u6b0a\u76ca(Minority interest)\uff1a\u516c\u53f8\u6709\u5176\u4ed6\u9ad8\u6301\u80a1\u6bd4\u7684\u516c\u53f8(51%~100%)\uff0c\u9700\u5408\u4f75\u5831\u8868\u5448\u73fe(\u8ca1\u5831\u52a0\u5728\u4e00\u8d77)\uff0c\u5176\u4e2d\u975e\u539f\u672c\u516c\u53f8\u80a1\u6b0a\u6bd4\u4f8b\u90e8\u5206\u5c6c\u65bc\u8ca0\u50b5\u9805\u3002*<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5176\u4ed6<\/span><\/li>\n<\/ul>\n<p>*\u5c11\u6578\u80a1\u6771\u6b0a\u76ca\uff1a<span style=\"font-size: 16px;\">\u5728GAAP\u6703\u8a08\u5236\u5ea6\u8a18\u5728\u9577\u671f\u8ca0\u50b5\u9805\uff0c\u5728IFRS\u4e2d\u5247\u8a18\u9304\u65bc\u80a1\u6771\u6b0a\u76ca\u4e2d\u3002<\/span><\/p>\n<p>\u5728\u50b5\u52d9\u90e8\u5206\u7684\u5206\u6790\u4e2d\uff0c\u6211\u5011\u901a\u5e38\u6703\u8f03\u5728\u610f\u516c\u53f8\u7684\u69d3\u687f\u662f\u5426\u904e\u9ad8\uff1f\u511f\u50b5\u80fd\u529b\u662f\u5426\u5145\u8db3\uff1f\u662f\u5426\u6703\u6709\u77ed\u671f\u5468\u8f49\u4e0d\u904e\u4f86\u7684\u98a8\u96aa\uff1f<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E4%B8%AD%E7%9A%84%E8%82%A1%E6%9D%B1%E6%AC%8A%E7%9B%8A\"><\/span>\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u80a1\u6771\u6b0a\u76ca<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 16px;\"><a href=/index.html"https:\/\/\/blog-post_21-5\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u80a1\u6771\u6b0a\u76ca<\/a>(Stockholders&#8217; equity)\u80a1\u6771\u6240\u64c1\u6709\u7684\u50f9\u503c\uff0c\u4e5f\u662f\u4e00\u9593\u516c\u53f8\u7684\u6de8\u503c\u3002<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u666e\u901a\u80a1\u80a1\u672c(Common stock)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u4fdd\u7559\u76c8\u9918(Retained earnings)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5eab\u85cf\u80a1(Treasury stock)\uff1a\u901a\u5e38\u662f\u80a1\u6771\u6b0a\u76ca\u7684\u6e1b\u9805\uff0c\u5728\u7f8e\u570b\u56e0\u70ba\u5eab\u85cf\u80a1\u76db\u884c\uff0c\u6709\u6642\u6703\u56e0\u6b64\u5c0e\u81f4\u80a1\u6771\u6b0a\u76ca\u70ba\u8ca0\u503c<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u8cc7\u672c\u516c\u7a4d\uff1a\u516c\u53f8<a href=/index.html"https:\/\/\/blog-post_23-7\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u73fe\u91d1\u589e\u8cc7<\/a>\u6642\u5f9e\u6ea2\u50f9\u4e2d\u589e\u52a0\u7684\u5229\u76ca(\u50c5\u53f0\u7063\u56e0\u70ba\u4ee5\u524d\u898f\u5b9a\u80a1\u7968\u9762\u984d10\u5143\uff0c\u56e0\u6b64\u6709\u9019\u9805)<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5176\u4ed6<\/span><\/li>\n<\/ul>\n<p>\u80a1\u6771\u6b0a\u76ca\u90e8\u5206\uff0c\u5247\u662f\u5728\u610f\u516c\u53f8\u539f\u6709\u80a1\u6771\u7684\u5229\u76ca\u662f\u5426\u6709\u88ab\u7a00\u91cb\uff1f<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%A6%82%E4%BD%95%E5%BE%9E%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8_%E7%9C%8B%E5%87%BA%E5%85%AC%E5%8F%B8%E5%A5%BD%E5%A3%9E%EF%BC%9F\"><\/span>\u5982\u4f55\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868 \u770b\u51fa\u516c\u53f8\u597d\u58de\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>\u4e09\u5927\u5831\u8868\u901a\u5e38\u6703\u4ea4\u53c9\u6bd4\u5c0d\uff0c\u5f88\u96e3\u55ae\u5f9e\u4e00\u500b\u9805\u76ee\u770b\u51fa\u597d\u58de\u3002<\/strong><\/p>\n<p>\u8cc7\u7522\u8ca0\u50b5\u8868\u50cf\u662f\u4e00\u9593\u516c\u53f8\u7684\u5065\u6aa2\u5831\u544a\uff0c\u8a55\u4f30\u516c\u53f8\u8cc7\u91d1\u5f9e\u54ea\u88e1\u4f86\u3001\u6709\u54ea\u4e9b\u8ca0\u50b5\uff0c<\/p>\n<p>\u900f\u904e\u8cc7\u7522\u8ca0\u50b5\u8868\u4f86\u89c0\u5bdf\u8cc7\u7522\u3001\u8ca0\u50b5\u3001\u80a1\u6771\u6b0a\u76ca\u3001\u7121\u5f62\u8cc7\u7522\u5f8c\uff0c\u5efa\u8b70\u4e5f\u7d50\u5408<a href=/index.html"https:\/\/\/income-statement-interest-expense-0\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u640d\u76ca\u8868<\/a>\u3001<a href=/index.html"https:\/\/\/what-cash-flow-statement\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u73fe\u91d1\u6d41\u91cf\u8868<\/a>\u4f86\u9032\u884c\u7d9c\u5408\u5206\u6790\u548c\u5224\u65b7\uff0c\u624d\u80fd\u770b\u51fa\u4e00\u9593\u516c\u53f8\u9ad4\u8cea\u662f\u5426\u5065\u5168\uff0c\u624d\u80fd\u770b\u51fa\u9019\u9593\u516c\u53f8\u7d93\u71df\u80fd\u529b\u3001\u511f\u50b5\u80fd\u529b\uff0c\u8b93\u6295\u8cc7\u4eba\u80fd\u66f4\u4e86\u89e3\u516c\u53f8\u7684\u6574\u9ad4\u71df\u8667\u3001\u8ca1\u52d9\u72c0\u6cc1\u3001\u5b89\u5168\u6027\uff0c\u4e26\u4e14\u80fd\u907f\u958b\u505a\u5047\u5e33\u7684\u516c\u53f8\u3002<\/p>\n<p>\u8209\u4f8b\u4f86\u8aaa\uff0c\u7576\u640d\u76ca\u8868\u4e0a\u51fa\u73fe\u5229\u6f64\u5927\u5e45\u589e\u52a0\uff0c\u800c\u8cc7\u7522\u8ca0\u50b5\u8868\u51fa\u73fe\u5927\u91cf\u61c9\u6536\u5e33\u6b3e\u548c\u5b58\u8ca8\uff0c\u4f46\u73fe\u91d1\u6d41\u91cf\u8868\u537b\u6c92\u6709\u5927\u91cf\u73fe\u91d1\u6de8\u6d41\u5165\uff0c\u9019\u5c31\u5f88\u53ef\u80fd\u662f\u516c\u53f8\u5229\u7528\u5047\u5e33\u4ea4\u6613\u64cd\u7e31\u5229\u6f64\u3002<\/p>\n<p>\u4e00\u822c\u900f\u904e\u9019\u4e9b\u8ca1\u52d9\u6bd4\u7387\uff0c\u8a55\u4f30\u4e00\u9593\u516c\u53f8\u597d\u58de\uff0c\u6703\u5f9e\u5e95\u4e0b\u5e7e\u500b\u65b9\u5411\u4f86\u89c0\u5bdf\uff1a<\/p>\n<ol>\n<li><span style=\"font-size: 16px;\">\u5c07\u540c\u516c\u53f8\u4eca\u5e74\u7684\u5831\u8868\u548c\u904e\u53bb\u5e7e\u5e74\u4e92\u76f8\u6bd4\u8f03\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5c07\u516c\u53f8\u548c\u540c\u7522\u696d\u7684\u5831\u8868\u4e92\u76f8\u6bd4\u8f03\u3002<\/span><\/li>\n<\/ol>\n<p>\u628a\u540c\u516c\u53f8\u6b77\u53f2\u7e3e\u6548\u6bd4\u8f03\u3001\u540c\u7522\u696d\u6bd4\u8f03\u3001\u89c0\u5bdf\u7570\u5e38\u589e\u52a0\u6216\u6e1b\u5c11\u7684\u6578\u5b57\uff0c\u624d\u80fd\u4e86\u89e3\u516c\u53f8\u71df\u904b\u72c0\u6cc1\uff0c\u8b93\u6295\u8cc7\u4eba\u8a55\u4f30\u662f\u5426\u9069\u5408\u6295\u8cc7\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%A6%82%E4%BD%95%E6%9F%A5%E8%A9%A2%E5%85%AC%E5%8F%B8_%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8_%E7%9A%84%E6%95%B8%E5%AD%97%EF%BC%9F\"><\/span>\u5982\u4f55\u67e5\u8a62\u516c\u53f8 \u8cc7\u7522\u8ca0\u50b5\u8868 \u7684\u6578\u5b57\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u570b\u5167\u67e5\u8a62\u7db2\u7ad9\u53ef\u81f3\uff1a<a href=/index.html"https:\/\/goodinfo.tw\/tw\/StockFinDetail.asp?RPT_CAT=BS_M_QUAR&amp;STOCK_ID=2330\" data-wpel-link=\"external\" target=\"_blank\" rel=\"noopener nofollow\">Goodinfo!\u53f0\u7063\u80a1\u5e02\u8cc7\u8a0a\u7db2(\u4ee5\u53f0\u7a4d\u96fb\u70ba\u4f8b)<\/a><\/p>\n<p>\u570b\u5916\u7f8e\u80a1\u67e5\u8a62\u7db2\u7ad9\u53ef\u81f3\uff1a<a href=/index.html"https:\/\/www.morningstar.com\/stocks\/xnas\/aapl\/financials\" data-wpel-link=\"external\" target=\"_blank\" rel=\"noopener nofollow\">Morningstar(\u4ee5Apple\u70ba\u4f8b)<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%BF%AB%E9%80%9F%E9%87%8D%E9%BB%9E%E6%95%B4%E7%90%86%EF%BC%9A%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8%E6%80%8E%E9%BA%BC%E7%9C%8B%EF%BC%9F\"><\/span>\u5feb\u901f\u91cd\u9ede\u6574\u7406\uff1a\u8cc7\u7522\u8ca0\u50b5\u8868\u600e\u9ebc\u770b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-size: 16px;\">\u8cc7\u7522\u8ca0\u50b5\u8868\u662f\u8ca1\u52d9\u5831\u8868\u7684\u4e00\u7a2e\uff0c\u7531\u8cc7\u7522\u3001\u8ca0\u50b5\u3001\u80a1\u6771\u6b0a\u76ca\u90e8\u5206\u7d44\u6210<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6703\u8a08\u4e0a\u8cc7\u7522\u8ca0\u50b5\u8981\u5de6\u53f3\u5e73\u8861\uff1a \u8cc7\u7522 = \u8ca0\u50b5 + \u80a1\u6771\u6b0a\u76ca<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u8cc7\u7522\u79d1\u76ee\u4e2d\uff0c\u8981\u7279\u5225\u6ce8\u610f\u61c9\u6536\u5e33\u6b3e(\u61c9\u8a72\u6536\u4f46\u9084\u672a\u6536\u56de\u7684\u6b3e\u9805)\u3001\u5b58\u8ca8(\u516c\u53f8\u5b58\u8ca8\u7684\u6d41\u52d5\u6027\u3001\u5b58\u8ca8\u8cc7\u91d1\u5360\u7528\u91cf)\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5206\u6790\u516c\u53f8\u511f\u50b5\u80fd\u529b\uff0c\u53ef\u7528\u6d41\u52d5\u6bd4\u7387\u3001\u901f\u52d5\u6bd4\u7387\u4f86\u770b\u51fa\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5982\u679c\u60f3\u8981\u900f\u904e\u8cc7\u7522\u8ca0\u50b5\u8868\uff0c\u8a55\u4f30\u4e00\u9593\u516c\u53f8\u597d\u58de\uff0c\u8981\u5c07\u540c\u516c\u53f8\u6b77\u53f2\u7e3e\u6548\u3001\u540c\u7522\u696d\u6bd4\u8f03\u3002<\/span><\/li>\n<\/ol>\n<p>\u66f4\u591a\u8ca1\u5831\u6559\u5b78\uff0c\u53ef\u95b1\u8b80\uff1a<a href=/index.html"https:\/\/\/read-financial-statements\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u5831\u600e\u9ebc\u770b\uff1f\u65b0\u624b\u770b\u61c2\u8ca1\u52d9\u5831\u8868\u5206\u6790\u6559\u5b78<\/a><\/p>\n\n<p>\u984d\u5916\u5206\u4eab\u5e7e\u7bc7\u6587\u7ae0\uff1a<\/p>\n<p>1.\u00a0<a href=/index.html"https:\/\/\/learn-stock-all\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener 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