{"id":13078,"date":"2021-01-01T07:58:11","date_gmt":"2020-12-31T23:58:11","guid":{"rendered":"https:\/\/\/?p=13078"},"modified":"2022-07-16T04:06:36","modified_gmt":"2022-07-15T20:06:36","slug":"what-is-depreciation-amortization","status":"publish","type":"post","link":"https:\/\/\/what-is-depreciation-amortization\/","title":{"rendered":"\u6298\u820a\/\u6524\u92b7\u662f\u4ec0\u9ebc\uff1f\u6298\u820a\u8207\u6524\u92b7\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f"},"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 size-full wp-image-39258\" src=/index.html"https:\/\/\/wp-content\/uploads\/20220716005544_2.jpg\" alt=\"\u6298\u820a\u8207\u6524\u92b7\" width=\"1557\" height=\"815\" 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title=\"\u6298\u820a\u548c\u6524\u92b7\u5982\u4f55\u67e5\u8a62\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u6298\u820a\u548c\u6524\u92b7\u5982\u4f55\u67e5\u8a62\uff1f<\/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-depreciation-amortization\/#%E6%8A%98%E8%88%8A%E8%88%87%E6%94%A4%E9%8A%B7%E3%80%80%E5%BF%AB%E9%80%9F%E9%87%8D%E9%BB%9E%E6%95%B4%E7%90%86\" title=\"\u6298\u820a\u8207\u6524\u92b7\u3000\u5feb\u901f\u91cd\u9ede\u6574\u7406\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u6298\u820a\u8207\u6524\u92b7\u3000\u5feb\u901f\u91cd\u9ede\u6574\u7406<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E6%8A%98%E8%88%8A%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F\"><\/span>\u6298\u820a\u662f\u4ec0\u9ebc\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6298\u820a(\u82f1\u6587\uff1aDepreciation)\u662f\u4e00\u7a2e\u5c07\u56fa\u5b9a\u8cc7\u7522(\u6709\u5f62\u8cc7\u7522)\u7684\u6210\u672c\uff0c<br \/>\n\u6309\u7167\u4f7f\u7528\u5e74\u9650\u6216\u9810\u671f\u58fd\u547d\u9032\u884c\u5206\u914d\u7684\u65b9\u5f0f\uff0c\u4ee3\u8868\u4e00\u9805\u8cc7\u7522\u7684\u50f9\u503c\u88ab\u7528\u6389\u4e86\u591a\u5c11\u3002<\/p>\n<p>\u8cc7\u7522\u6298\u820a\u53ef\u4ee5\u5e6b\u52a9\u516c\u53f8\u5f9e\u8cc7\u7522\u4e2d\u7372\u5f97\u6536\u76ca\uff0c\u5728\u8cc7\u7522\u4f7f\u7528\u7684\u6bcf\u4e00\u5e74\u652f\u51fa\u4e00\u90e8\u5206\u6210\u672c\uff0c<br \/>\n\u82e5\u662f\u6c92\u6709\u5c07\u6298\u820a\u554f\u984c\u8003\u616e\u9032\u4f86\uff0c\u6703\u5f71\u97ff\u516c\u53f8\u7684\u6536\u76ca\u3002<\/p>\n<p>\u516c\u53f8\u5728\u8cfc\u8cb7\u4e00\u9805\u8cc7\u7522\u6642\uff0c\u6700\u521d\u53ef\u80fd\u6703\u652f\u4ed8\u5168\u90e8\u7684\u73fe\u91d1\uff0c\u4f46\u8cc7\u7522\u8981\u7d93\u904e\u5f88\u9577\u4e00\u6bb5\u6642\u9593\u624d\u80fd\u5e6b\u516c\u53f8\u63d0\u5347\u6536\u76ca\uff0c<br \/>\n\u56e0\u6b64\u5728\u8ca1\u52d9\u5831\u8868\u7684\u986f\u793a\u4e0a\uff0c\u9019\u500b\u8cbb\u7528\u6703\u4ee5\u6298\u820a\u4f86\u5206\u6524\u3002<\/p>\n<blockquote><p><strong>\u5e02\u5834\u5148\u751f\u8209\u500b\u4f8b\u5b50\uff0c\u4f60\u6703\u6bd4\u8f03\u597d\u7406\u89e3\u70ba\u4ec0\u9ebc\u6709\u6298\u820a\u9019\u6771\u897f\uff1a<\/strong><\/p>\n<p>\u5047\u8a2d\u6709\u516c\u53f8\u5728\u4eca\u5e74\u6295\u8cc7\u4e86\u4e00\u500b\u8a2d\u5099\uff0c\u7576\u4e0b\u82b1\u8cbb1000\u842c\u5143\uff0c\u9019\u8a2d\u5099\u53ef\u4ee5\u752810\u5e74\u5f8c\u50f9\u503c\u6b78\u96f6\uff0c\u8a2d\u5099\u80fd\u5e6b\u516c\u53f8\u5728\u672a\u4f86\u5275\u9020\u66f4\u591a\u6536\u5165\uff0c<br \/>\n\u82e5\u516c\u53f8\u8cb7\u4e86\u8a2d\u5099\u5f8c\uff0c\u5e74\u6de8\u5229\u662f800\u842c\u5143\uff0c\u90a3\u9ebc1000\u842c\u5143\u7684\u82b1\u8cbb\uff0c\u5982\u679c\u5168\u7b97\u5728\u7b2c\u4e00\u5e74\u7684\u8cbb\u7528\u652f\u51fa\uff0c\u9019\u6a23\u5408\u7406\u55ce\uff1f<\/p>\n<p>\u5982\u6b64\u4e00\u4f86\u6703\u8b8a\u6210\uff1a\u7b2c\u4e00\u5e74 \u6de8\u5229-200\u842c\u3001\u7b2c\u4e8c\u5e74 \u6de8\u5229 +800\u842c\u3001\u7b2c\u4e09\u5e74 \u6de8\u5229+800\u842c&#8230;\u3002<br \/>\n\u4e4d\u770b\u4e4b\u4e0b\u597d\u50cf\u4e5f\u6c92\u4ec0\u9ebc\u4e0d\u5c0d\uff0c\u4e5f\u7b26\u5408\u516c\u53f8\u7684\u73fe\u91d1\u6d41\u72c0\u6cc1\uff0c<br \/>\n\u4f46\u7b2c\u4e00\u500b\u554f\u984c\u662f\u5982\u679c\u9019\u500b\u8a2d\u5099\u6295\u8cc7\u91d1\u984d\u6975\u9ad8\uff0c\u90a3\u7b2c\u4e00\u5e74\u8ca0\u7684\u5e33\u9762\u76c8\u9918\uff0c\u4f3c\u4e4e\u7121\u6cd5\u771f\u5be6\u53cd\u6620\u4f01\u696d\u76c8\u9918\u80fd\u529b\u3002<br \/>\n\u7b2c\u4e8c\u500b\u554f\u984c\u662f\uff0c\u5982\u679c10\u5e74\u4ee5\u5f8c\u9019\u8a2d\u5099\u8981\u5831\u5ee2\uff0c\u9700\u8981\u8cb7\u65b0\u8a2d\u5099\uff0c\u90a3\u8cec\u9762\u53c8\u6703\u518d\u6b21\u51fa\u73fe\u5287\u70c8\u7684\u6ce2\u52d5\u3002<br \/>\n\u4e00\u4f46\u4f7f\u7528\u9019\u7a2e\u8a08\u7b97\u65b9\u5f0f\uff0c\u8ca1\u5831\u7684\u7d50\u679c\u5f88\u53ef\u80fd\u6703\u9020\u6210\u4f01\u696d\u8207\u6295\u8cc7\u4eba\u4e0d\u9858\u610f\u5927\u984d\u6295\u8cc7\u3002<\/p>\n<p>\u9019\u6642\uff0c\u5982\u679c\u8f49\u8b8a\u4e00\u4e0b\u60f3\u6cd5\uff0c\u628a1000\u842c\u7684\u8a2d\u5099\u6210\u672c\uff0c\u5206\u6524\u5728\u672a\u4f8610\u5e74\uff0c\u6bcf\u5e74100\u842c\uff0c<br \/>\n\u9019\u6a23\u4e00\u4f86\u516c\u53f8\u7684\u6de8\u5229\u6703\u8b8a\u6210\uff1a\u7b2c\u4e00\u5e74 \u6de8\u5229 +700\u842c\u3001\u7b2c\u4e8c\u5e74 \u6de8\u5229 +700\u842c\u3001\u7b2c\u4e09\u5e74 \u6de8\u5229 +700\u842c&#8230;\u3002<br \/>\n\u9019\u6578\u5b57\u4f3c\u4e4e\u5c31\u80fd\u66f4\u7cbe\u78ba\u7684\u53cd\u61c9\u516c\u53f8\u7684\u7372\u5229\u80fd\u529b\uff0c\u4f46\u554f\u984c\u5728\u65bc\u9019\u4e26\u4e0d\u662f\u5be6\u969b\u7684\u73fe\u91d1\u6d41\u5165\/\u6d41\u51fa\u72c0\u6cc1\u3002<\/p>\n<p>\u6298\u820a(\u53ca\u6524\u92b7)\u7684\u7406\u5ff5\uff0c\u5c31\u662f\u5c07\u539f\u672c\u524d\u8005\u7684\u8a08\u7b97\uff0c\u8b8a\u6210\u5f8c\u8005\u3002\u9019\u4e9b\u6bcf\u5e74\u767c\u751f\u7684\u6210\u672c\uff0c\u6211\u5011\u5c31\u628a\u5b83\u7a31\u70ba\u6298\u820a\u3002<br \/>\n\u8b93\u4f01\u696d\u7684\u640d\u76ca\u8868\u4e0a\u80fd\u5920\u66f4\u7cbe\u6e96\u7684\u53cd\u61c9\u4f01\u696d\u76c8\u9918\u8207\u50f9\u503c\u3002<\/p>\n<p>\u88dc\u5145\uff1a\u6b64\u4e0a\u6848\u4f8b\u662f\u4ee5\u640d\u76ca\u8868\u8aaa\u660e\uff0c\u5982\u679c\u662f\u4ee5\u7d00\u9304\u73fe\u91d1\u5be6\u969b\u51fa\u5165\u7684<a href=/index.html"https:\/\/\/what-cash-flow-statement\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u73fe\u91d1\u6d41\u91cf\u8868<\/a>\uff0c<br \/>\n1000\u842c\u5143\u7684\u82b1\u8cbb\u4ecd\u6703\u5168\u7d00\u9304\u5728\u73fe\u91d1\u6d41\u91cf\u8868\u7b2c\u4e00\u5e74\u7684\u8cbb\u7528\u652f\u51fa\uff0c<br \/>\n\u4f46\u640d\u76ca\u8868\u56e0\u70ba\u5206\u6524\u7684\u95dc\u4fc2\u6bcf\u5e74\u90fd\u6709100\u842c\u8cbb\u7528\u652f\u51fa\uff0c\u5be6\u969b\u4e0a\u4e26\u6c92\u6709\u73fe\u91d1\u6d41\u51fa\uff0c<br \/>\n\u6240\u4ee5\u5728\u73fe\u91d1\u6d41\u91cf\u8868\u4e0a\u6703\u52a0\u56de100\u842c\u76f4\u5230\u5206\u6524\u7d50\u675f\u3002<\/p><\/blockquote>\n<p>\u770b\u5b8c\u4e0a\u9762\u9019\u4f8b\u5b50\u4f60\u53ef\u4ee5\u77e5\u9053\uff0c\u6298\u820a\u5c31\u662f\u5c07\u516c\u53f8\u7684\u8cc7\u672c\u6295\u5165\uff0c\u5f9e\u4e00\u6b21\u6027\u7684\u652f\u51fa\uff0c\u5728\u6703\u8a08\u5e33\u9762\u4e0a\u8f49\u8b8a\u6210\u591a\u671f\u7684\u6210\u672c\u652f\u51fa\u3002<\/p>\n<p>\u6298\u820a\u4e0d\u4ee3\u8868\u5be6\u969b\u7684\u73fe\u91d1\u6d41\u51fa\uff0c\u4f46\u4ecd\u7136\u6703\u6e1b\u5c11\u516c\u53f8\u7684\u6536\u5165\uff0c<br \/>\n\u56e0\u6b64\u6298\u820a\u5c07\u6210\u672c\u5206\u6524\u5230\u4e00\u6bb5\u6642\u9593\u5167\uff0c\u8b93\u516c\u53f8\u7684\u640d\u76ca\u6210\u672c\u66f4\u52a0\u5408\u7406\u5448\u73fe\uff0c\u6709\u4e9b\u8abf\u6574\u65b9\u5f0f\u4e5f\u80fd\u8b93\u4f01\u696d\u6709\u7bc0\u7a05\u6548\u679c\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%8A%98%E8%88%8A%E6%9C%89%E5%93%AA%E4%BA%9B%E7%A8%AE%E9%A1%9E%E3%80%81%E5%A6%82%E4%BD%95%E8%A8%88%E7%AE%97%E7%9B%B4%E7%B7%9A%E6%8A%98%E8%88%8A%E6%B3%95%E3%80%81%E5%8A%A0%E9%80%9F%E6%8A%98%E8%88%8A%E6%B3%95%EF%BC%9F\"><\/span>\u6298\u820a\u6709\u54ea\u4e9b\u7a2e\u985e\u3001\u5982\u4f55\u8a08\u7b97(\u76f4\u7dda\u6298\u820a\u6cd5\u3001\u52a0\u901f\u6298\u820a\u6cd5)\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u56fa\u5b9a\u8cc7\u7522(\u4f8b\u5982\u5305\u62ec\u5efa\u7bc9\u7269\u3001\u8eca\u8f1b\u3001\u571f\u5730\u7b49)\uff0c\u9019\u4e9b\u8cc7\u7522\u6703\u6709\u4e00\u5b9a\u7684\u4f7f\u7528\u671f\u9650\uff0c<br \/>\n\u6298\u820a\u7684\u8a08\u7b97\u65b9\u6cd5\u662f\u5c07\u8cc7\u7522\u5269\u9918\u7684\u50f9\u503c\u5f9e\u539f\u59cb\u6210\u672c\u4e2d\u6e1b\u53bb\uff0c\u800c\u6bcf\u5e74\u652f\u51fa\u7684\u6298\u820a\u984d\u5728\u8cc7\u7522\u4f7f\u7528\u5e74\u9650\u672a\u6eff\u4e4b\u524d\uff0c\u90fd\u53ef\u4ee5\u5e6b\u516c\u53f8\u7bc0\u7a05\u3002<\/p>\n<p>\u6298\u820a\u7684\u8a08\u7b97\u7a2e\u985e\u5f88\u591a\uff0c\u5e95\u4e0b\u4ecb\u7d39\u6700\u5e38\u898b\u7684\u76f4\u7dda\u6298\u820a\u6cd5\u3001\u52a0\u901f\u6298\u820a\u6cd5\u3001\uf98e\uf969\u5408\u8a08\u6cd5(\u5176\u4ed6\u9084\u6709\u500d\u6578\u9918\u984d\u905e\u6e1b\u6cd5\u7b49\u7b49)\uff0c<br \/>\n\u5982\u679c\u8cc7\u7522\u65e9\u671f\u7684\u6548\u76ca\u6700\u9ad8\u3001\u4e4b\u5f8c\u9010\u5e74\u6e1b\u5c11\uff0c\u5c31\u53ef\u4ee5\u7528\u52a0\u901f\u6298\u820a\u6cd5\u8a08\u7b97\uff0c\u52a0\u901f\u6298\u820a\u6cd5\u671f\u521d\u8a8d\u5217\u8f03\u9ad8\u7684\u6298\u820a\u8cbb\u7528\uff0c\u800c\u6298\u820a\u8cbb\u7528\u6703\u6bcf\u671f\u6e1b\u5c11\u3002<\/p>\n<blockquote><p><strong>\u5e02\u5834\u5148\u751f\u63d0\u793a\uff1a\u5c0f\u5fc3\u4f01\u696d\u7a81\u7136\u8b8a\u52d5\u6298\u820a\u8a08\u7b97\u65b9\u5f0f<\/strong><\/p>\n<p>\u6839\u64da\u516c\u53f8\u7684\u71df\u904b\u65b9\u5f0f\u4e0d\u540c\uff0c\u6703\u4f7f\u7528\u4e0d\u540c\u7684\u6298\u820a\u6cd5\uff0c<br \/>\n\u9078\u64c7\u65b9\u6cd5\u80cc\u5f8c\u7684\u7406\u7531\uff0c\u6700\u5927\u539f\u56e0\u5927\u591a\u662f\u70ba\u4e86\u7bc0\u7a05\uff0c\u8b93\u7372\u5229\u591a\u7684\u5e74\u5ea6\u4e5f\u8a8d\u5217\u8f03\u591a\u7684\u6210\u672c\uff0c\u6e1b\u5c11\u7a05\u52d9\u652f\u51fa\u3002<br \/>\n\u5176\u6b21\u539f\u56e0\u662f\u7f8e\u5316\u8ca1\u5831\uff0c\u56e0\u70ba\u7d93\u904e\u4e00\u4e9b\u8abf\u6574\u3001\u524d\u5f8c\u632a\u79fb\uff0c\u5176\u5be6\u53ef\u4ee5\u8b93\u4f01\u696d\u7684\u640d\u76ca\u9577\u76f8\u770b\u8d77\u4f86\u662f\u9010\u5e74\u6210\u9577\uff0c\u8ce3\u76f8\u6bd4\u8f03\u597d(\u7b11)\uff0c\u9019\u500b\u4e5f\u662f\u8cc7\u672c\u5e02\u5834\u516c\u958b\u7684\u79d8\u5bc6\u3002<\/p>\n<p>\u6709\u4e9b\u4f01\u696d\u6703\u7a81\u7136\u6539\u6298\u820a\u6cd5\u3001\u6539\u4f7f\u7528\u5e74\u9650\u7b49\u7b49\uff0c\u9019\u4e9b\u90fd\u6703\u5f71\u97ff\u5230\u6700\u7d42\u8ca1\u5831\u7684\u5448\u73fe\uff0c\u4e5f\u662f\u8ca1\u5831\u4e0a\u5bb9\u6613\u88ab\u52d5\u624b\u8173\u7684\u5730\u65b9\u3002<br \/>\n\u516c\u53f8\u9078\u64c7\u6298\u820a\u6cd5\u3001\u8abf\u6574\u6298\u820a\u6cd5\uff0c\u5728\u8ca1\u5831\u7684\u9644\u8a3b\u901a\u5e38\u90fd\u6703\u6709\u5beb\uff0c\u5982\u679c\u6709\u6539\u8b8a\u662f\u53ef\u4ee5\u770b\u5230\u7684\u3002<\/p><\/blockquote>\n<p>\u4ee5\u4e0b\u7c21\u55ae\u8a8d\u8b58\u5e7e\u7a2e\u5e38\u898b\u6298\u820a\u6cd5\uff1a<\/p>\n<h3>\u76f4\u7dda\u6cd5\u6298\u820a<\/h3>\n<blockquote><p><strong>\u5e74\u5ea6\u6298\u820a=<\/strong> (\u6210\u672c-\u6b98\u503c) \u00f7 \u53ef\u7528\u5e74\u9650<\/p><\/blockquote>\n<p>\u5982\u679c\u4e00\u9593\u516c\u53f8\u7684\u8cc7\u7522\u6548\u76ca\u65e9\u671f\u6216\u665a\u671f\u90fd\u5dee\u4e0d\u591a\uff0c<br \/>\n\u90a3\u5c31\u8981\u628a\u5b83\u6bcf\u500b\u4f7f\u7528\u5e74\u5ea6\u7684\u6210\u672c\u5206\u6524\u5230\u5404\u5e74\u5ea6\uff0c\u9019\u5c31\u662f\u76f4\u7dda\u6cd5\u6298\u820a\uff0c<br \/>\n\u9019\u662f\u8a08\u7b97\u6298\u820a\u7684\u6700\u57fa\u672c\u65b9\u6cd5\uff0c\u6703\u5728\u6574\u500b\u4f7f\u7528\u5e74\u9650\u5167\u6bcf\u5e74\u63d0\u5217\u76f8\u7b49\u7684\u6298\u820a\u8cbb\u7528\uff0c<br \/>\n\u76f4\u5230\u6574\u500b\u8cc7\u7522\u6298\u820a\u5230\u7121\u5269\u9918\u50f9\u503c(\u6b98\u503c)\u70ba\u6b62\u3002<\/p>\n<ul>\n<li><span style=\"font-size: 16px;\"><strong>\u6210\u672c\uff1a<\/strong>\u662f\u6307\u56fa\u5b9a\u8cc7\u7522\u8cfc\u8cb7\u6642\u7684\u539f\u59cb\u6210\u672c<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u6b98\u503c\uff1a<\/strong>\u662f\u4f30\u8a08\u56fa\u5b9a\u8cc7\u7522\u5728\u53ef\u7528\uf98e\u9650\u671f\u6eff\u7684\u6700\u5f8c\u50f9\u503c<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u53ef\u7528\uf98e\u9650\uff1a<\/strong>\u5c31\u662f\u9810\u8a08\u9019\u500b\u8cc7\u7522\u53ef\u4f7f\u7528\u7684\uf98e\u9650<\/span><\/li>\n<\/ul>\n<p>\u8209\u4f8b\u4f86\u8aaa\uff1a<br \/>\n\u5047\u8a2d\u67d0\u516c\u53f8\u8cfc\u8cb7\u4e00\u53f0\u6a5f\u5668\uff0c\u6210\u672c\u70ba5000\u5143\uff0c\u516c\u53f8\u8a8d\u70ba5\u5e74\u5f8c\u5269\u9918\u50f9\u503c\u70ba1,000\u5143(\u7a31\u70ba\u6b98\u503c)\u3002<br \/>\n\u90a3\u9ebc\u76f4\u7dda\u6cd5\u7684\u5e74\u5ea6\u6298\u820a\u7b97\u6cd5=(5000-1000) \u00f7 5= 800 \u5143<br \/>\n\u5373\u6bcf\u5e74\u6298\u820a800\u5143\u3002<\/p>\n<h3>\u52a0\u901f\u6cd5\u6298\u820a-\u500d\u6578\u9918\u984d\u905e\u6e1b\u6cd5<\/h3>\n<blockquote><p><strong>\u5e74\u5ea6\u6298\u820a =<\/strong> \u671f\u521d\u5e33\u9762\u50f9\u503c \u00d7 2 \u00d7\u76f4\u7dda\u6cd5\u6298\u820a\u6bd4\u7387<\/p><\/blockquote>\n<p>\u500d\u6578\u9918\u984d\u905e\u6e1b\u6cd5\u7684\u300c\u500d\u6578\u300d\uff0c\u662f\u6307\u76f4\u7dda\u6298\u820a\u6cd5\u76842\u500d\uff0c\u6703\u5728\u8cc7\u7522\u9810\u671f\u4f7f\u7528\u5e74\u9650\u7684\u5269\u9918\u6642\u9593\u5167\uff0c<br \/>\n\u5c07\u9019\u4e00\u6bd4\u7387\u61c9\u7528\u65bc\u6298\u820a\u5e33\u9762\u50f9\u503c\uff0c\u7b97\u51fa\u76f4\u7dda\u6298\u820a\u6cd5\u5f8c\uff0c<\/p>\n<p>\u500d\u6578\u9918\u984d\u905e\u6e1b\u6cd5\u6703\u5c0e\u81f4\u8cc7\u7522\u58fd\u547d\u958b\u59cb\u6642\u7684\u6298\u820a\u8cbb\u7528\u8f03\u5927\uff0c\u800c\u5728\u4ee5\u5f8c\u7684\u6298\u820a\u8cbb\u7528\u8f03\u5c0f\uff0c<br \/>\n\u56e0\u6b64\u5c07\u9019\u7a2e\u65b9\u6cd5\u7528\u65bc\u5feb\u901f\u640d\u5931\u50f9\u503c\u7684\u8cc7\u7522\u662f\u6709\u610f\u7fa9\u7684\u3002<\/p>\n<p>\u8209\u4f8b\u4f86\u8aaa\uff1a<br \/>\n\u5047\u8a2d\u67d0\u516c\u53f8\u8cfc\u8cb7\u4e00\u53f0\u50f9\u503c30,000\u5143\u7684\u5361\u8eca\uff0c\u9810\u8a08\u5c07\u4f7f\u752810\u5e74\u3002<br \/>\n10\u5e74\u5f8c\uff0c\u5b83\u7684\u6b98\u503c\u70ba3000\u7f8e\u5143\uff0c\u6309\u7167\u76f4\u7dda\u6298\u820a\u6cd5=30000-3000\u966410=2700\u5143\uff0c<br \/>\n\u516c\u53f8\u5c07\u572810\u5e74\u5167\u6bcf\u5e74\u6263\u96642700\u3002<\/p>\n<p>\u5982\u679c\u4f7f\u7528\u500d\u6578\u9918\u984d\u905e\u6e1b\u6cd5\uff0c\u7b2c1\u5e74\u5c07\u6263\u966430000\u5143\u00d720%=6000\u5143\uff0c<br \/>\n\u7b2c2\u5e74\u5c07\u6263\u966424000\u5143\u00d720%=4800\u5143\uff0c\u4f9d\u6b64\u985e\u63a8\u3002<\/p>\n<h3>\u52a0\u901f\u6cd5\u6298\u820a-\u5e74\u6578\u5408\u8a08\u6cd5<\/h3>\n<blockquote><p><strong>\u5e74\u5ea6\u6298\u820a =<\/strong> \u5c07\u8cc7\u7522\u7684\u9810\u671f\u58fd\u547d\u548c\u6bcf\u4e00\u5e74\u7684\u6578\u5b57\u76f8\u52a0\u518d\u9664\u4ee5\u7e3d\u548c<\/p><\/blockquote>\n<p>\u5e74\u6578\u5408\u8a08\u6cd5\u662f\u4e00\u7a2e\u8a08\u7b97\u8cc7\u7522\u6298\u820a\u7684\u52a0\u901f\u65b9\u6cd5\uff0c<br \/>\n\u9019\u500b\u65b9\u6cd5\u662f\u5c07\u8cc7\u7522\u7684\u9810\u671f\u58fd\u547d\u548c\u6bcf\u4e00\u5e74\u7684\u6578\u5b57\u76f8\u52a0\uff0c\u5982\u679c\u8a72\u8cc7\u7522\u9810\u671f\u58fd\u547d\u70ba5\u5e74\uff0c<br \/>\n\u5247\u53ef\u5c07\u5404\u5e74\u7684\u6578\u5b57\u76f8\u52a0\uff0c5+4+3+2+1\u7684\u7e3d\u548c\u5c31\u662f15\u3002<br \/>\n\u63a5\u8457\u5c07\u6bcf\u500b\u6578\u5b57\u9664\u4ee5\u7e3d\u548c\uff0c\u5c31\u80fd\u7b97\u51fa\u8a72\u8cc7\u7522\u6bcf\u5e74\u61c9\u6298\u820a\u7684\u767e\u5206\u6bd4\uff0c<br \/>\n\u5f9e\u7b2c1\u5e74\u7684\u6700\u9ad8\u6578\u5b57\u958b\u59cb\uff0c\u7b2c1\u5e74\u6298\u820a\u70ba5\/15\u3001\u7b2c2\u70ba4\/15\uff0c\u4ee5\u6b64\u63a8\u7b97\u5230\u7b2c5\u5e74\u70ba1\/15\u7684\u6298\u820a\u3002<\/p>\n<blockquote><p>\u5e02\u5834\u5148\u751f\u63d0\u793a\uff1a\u5404\u7a2e\u6298\u820a\u6cd5\uff0c\u6211\u8a8d\u70ba\u53ea\u8981\u6709\u9ede\u6982\u5ff5\u5c31\u597d\uff0c<br \/>\n\u8981\u7406\u89e3\u7684\u4e8b\uff0c\u9019\u4e5f\u662f\u5c11\u6578\u8ca1\u5831\u4e0a\u53ef\u4ee5\u6316\u6771\u7246\u88dc\u897f\u7246\u7684\u5730\u65b9\uff0c<br \/>\n\u4f8b\u5982\u6539\u6298\u820a\u6cd5\uff0c\u52a0\u901f\u63d0\u65e9\u6298\u820a\uff0c\u53ef\u4ee5\u8b93\u6210\u672c\u65e9\u9ede\u767c\u751f\uff0c\u672a\u4f86\u7684\u76c8\u9918\u5c31\u6703\u8b8a\u6f02\u4eae\u3002<br \/>\n\u4f8b\u5982\u5ef6\u9577\u5e74\u9650\uff0c\u6216\u8005\u8b93\u6210\u672c\u665a\u767c\u751f\uff0c\u90a3\u8fd1\u671f\u7684\u8ca1\u5831\u5c31\u6703\u88ab\u7f8e\u5316\uff0c\u4f46\u672a\u4f86\u6210\u672c\u8cbb\u7528\u589e\u52a0\u3002<br \/>\n\u4f46\u8a18\u5f97\uff1a\u4e0d\u7ba1\u600e\u9ebc\u8abf\u3001\u9078\u54ea\u7a2e\u6298\u820a\u6cd5\uff0c\u90fd\u53ea\u662f\u8cbb\u7528\u767c\u751f\u7684\u5148\u5f8c\u9806\u5e8f\u800c\u5df2\u3002<\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"%E6%94%A4%E9%8A%B7%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F%E5%A6%82%E4%BD%95%E8%A8%88%E7%AE%97%EF%BC%9F\"><\/span>\u6524\u92b7\u662f\u4ec0\u9ebc\uff1f\u5982\u4f55\u8a08\u7b97\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5b78\u5b8c\u6298\u820a\u4ee5\u5f8c\uff0c\u518d\u4f86\u770b\u6524\u92b7\u5c31\u5bb9\u6613\u591a\u4e86\u3002<\/p>\n<p>\u6524\u92b7(\u82f1\u6587\uff1aAmortization)\u662f\u5c07\u7121\u5f62\u8cc7\u7522\u7684\u6210\u672c\u5206\u6524\u5230\u7279\u5b9a\u6642\u671f\u7684\u65b9\u6cd5\uff0c\u901a\u5e38\u662f\u6307\u8cc7\u7522\u4f7f\u7528\u58fd\u547d\u7684\u904e\u7a0b\uff0c<br \/>\n\u7121\u5f62\u8cc7\u7522\u662f\u6307\u5c0d\u516c\u53f8\u76f8\u7576\u91cd\u8981\u7684\u975e\u5be6\u7269\u8cc7\u7522\uff0c<br \/>\n\u4f8b\u5982\uff1a\u5c08\u5229\u3001\u5546\u6a19\u3001\u7248\u6b0a\u3001\u5546\u8b7d\u7b49\uff0c\u4f46\u5be6\u969b\u4e0a\u7121\u5f62\u8cc7\u7522\u5982\u679c\u5927\u91cf\u7522\u751f\uff0c\u7d55\u5927\u591a\u6578\u60c5\u6cc1\u90fd\u662f\u56e0\u70ba\u6ea2\u50f9\u4f75\u8cfc\u800c\u7522\u751f\u7684\u3002<\/p>\n<blockquote><p>\u89e3\u91cb\u4e00\u4e0b\u7121\u5f62\u8cc7\u7522\u6982\u5ff5\uff1a<br \/>\n\u5c0d\u516c\u53f8\u4f86\u8aaa\uff0c\u82b1\u4e86\u80a1\u6771\u6216\u8005\u50b5\u6b0a\u4eba\u7684\u9322\uff0c\u7121\u8ad6\u662f\u53bb\u6295\u8cc7\u6216\u7814\u767c\uff0c\u6700\u7d42\u9019\u4e9b\u9322\u90fd\u6d88\u5931\u4e86\uff0c\u8b8a\u6210\u4e00\u4e9b\u4e0d\u5be6\u969b\u5b58\u5728\u7684\u7121\u5f62\u8cc7\u7522\uff0c<br \/>\n\u4f46\u5728<a href=/index.html"https:\/\/\/what-is-balance-sheet-4\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u8cc7\u7522\u8ca0\u50b5\u8868<\/a>\u4e0a\u4f60\u4e0d\u80fd\u8aaa\u4f60\u628a\u80a1\u6771(<a href=/index.html"https:\/\/\/blog-post_21-5\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u80a1\u6771\u6b0a\u76ca<\/a>)\u548c\u50b5\u6b0a\u4eba(\u8ca0\u50b5)\u7684\u9322\u90fd\u5f04\u6d88\u5931\u4e86\uff0c\u4ecd\u5fc5\u9808\u8a18\u9304\u9322\u82b1\u53bb\u54ea\u88e1\uff0c<br \/>\n\u56e0\u6b64\u5728\u8cc7\u7522\u6b04\u4f4d\u5c31\u5fc5\u9808\u8a18\u9304\u6210\u5c08\u5229\u3001\u5546\u6a19\u3001\u7248\u6b0a\u3001\u5546\u8b7d\u7b49\u7b49\u9805\u76ee\u3002<br \/>\n\u6240\u4ee5\u6703\u8a08\u4e0a\uff0c\u7121\u5f62\u8cc7\u7522\u8b1b\u7684\u662f\u4f60\u82b1\u6389\u7684\u4e00\u4e9b\u6210\u672c\uff0c\u7528\u6210\u672c\u8861\u91cf\u5b83\u7684\u50f9\u503c\uff0c\u5118\u7ba1\u5b83\u53ef\u80fd\u5b8c\u5168\u7121\u6cd5\u8b8a\u73fe\u3002<\/p><\/blockquote>\n<p>\u6524\u92b7\u5728\u8ca1\u52d9\u4e0a\u7684\u8a08\u7b97\u548c\u610f\u7fa9\u8207\u6298\u820a\u5b8c\u5168\u4e00\u6a23\uff0c<br \/>\n\u5c31\u53ea\u5dee\u5728\u6298\u820a\u662f\u7528\u5728\u6709\u5f62\u8cc7\u7522\u3001\u6524\u92b7\u662f\u7528\u5728\u7121\u5f62\u8cc7\u7522\u4e0a\u3002<\/p>\n<p>\u6524\u92b7\u901a\u5e38\u4ee5\u76f4\u7dda\u6cd5\u4f86\u8a08\u7b97\uff0c\u4ee3\u8868\u8cc7\u7522\u5728\u4f7f\u7528\u58fd\u547d\u5167\uff0c\u6bcf\u671f\u652f\u51fa\u76f8\u540c\u7684\u91d1\u984d\uff0c<br \/>\n\u800c\u4f7f\u7528\u6524\u92b7\u6cd5\u652f\u51fa\u7684\u8cc7\u7522\uff0c\u901a\u5e38\u4e5f\u6c92\u6709\u4efb\u4f55\u8f49\u552e\u6216\u6b98\u503c(\u5269\u9918\u50f9\u503c)\u3002<\/p>\n<p>\u4f8b\u5982\uff1a<br \/>\n\u4e00\u5bb6\u516c\u53f8\u82b1\u4e8650,000\u5143\u7372\u5f97\u4e00\u500b\u5c08\u5229\uff0c\u800c\u9019\u500b\u5c08\u5229\u5c07\u572810\u5e74\u5f8c\u5230\u671f\uff0c<br \/>\n\u5c08\u5229\u662f\u4e00\u7a2e\u7121\u5f62\u8cc7\u7522\uff0c\u6240\u4ee5\u8981\u5728\u5230\u671f\u65e5\u524d\u768410\u5e74\u5167\u9032\u884c\u6524\u92b7\u3002<\/p>\n<p>\u63a1\u7528\u76f4\u7dda\u6cd5\u6524\u92b7\u8a08\u7b97\uff0c\u8981\u5728\u4e00\u6bb5\u6642\u9593\u5167\u4ee5\u56fa\u5b9a\u6bd4\u7387\u5c07\u6210\u672c\u8a08\u5165\u8cbb\u7528\uff0c<br \/>\n\u8a72\u516c\u53f8\u6bcf\u5e74\u5c0d\u5c08\u5229\u7684\u6524\u92b7\u8cbb\u7528=5,000\u5143(\u537350,000\u5143\u00f710\u5e74)\uff0c<br \/>\n\u4ee3\u8868\u9019\u500b\u8cc7\u7522\u6bcf\u5e74\u5c07\u8cb6\u503c5,000\u5143\u3002<\/p>\n<p>\u4e0d\u904e\u5c08\u5229\u53ea\u662f\u8209\u4f8b\uff0c\u73fe\u5be6\u8ca1\u5831\u4e2d\u6700\u591a\u3001\u5f71\u97ff\u6700\u5927\u7684\u6524\u92b7\u9805\u76ee\u4ecd\u662f\u4f75\u8cfc\u7522\u751f\u7684\u6ea2\u50f9(\u5546\u8b7d)\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%8A%98%E8%88%8A%E5%92%8C%E6%94%A4%E9%8A%B7%E6%9C%89%E4%BB%80%E9%BA%BC%E4%B8%8D%E5%90%8C%EF%BC%9F\"><\/span>\u6298\u820a\u548c\u6524\u92b7\u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u516c\u53f8\u8cfc\u8cb7\u8cc7\u7522\u6642\uff0c\u7121\u8ad6\u662f<strong>\u6709\u5f62\u8cc7\u7522<\/strong>\u6216<strong>\u7121\u5f62\u8cc7\u7522<\/strong>\uff0c\u9019\u4e9b\u8cc7\u7522\u901a\u5e38\u662f\u6709\u6210\u672c\u7684\uff0c\u6240\u4ee5\u5fc5\u9808\u8a08\u7b97\u8cc7\u7522\u50f9\u503c\uff0c<br \/>\n\u6524\u92b7\u548c\u6298\u820a\u5c31\u662f\u8a08\u7b97\u516c\u53f8\u8cc7\u7522\u5728\u4e00\u6bb5\u6642\u9593\u5167\u50f9\u503c\u7684\u5169\u7a2e\u65b9\u6cd5\u3002<\/p>\n<ul>\n<li><span style=\"font-size: 16px;\">\u6298\u820a\uff1a\u56fa\u5b9a\u8cc7\u7522\u7684\u4f7f\u7528\u5e74\u9650\u5167\u5c07\u5176\u8cbb\u7528\u5316\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6524\u92b7\uff1a\u7121\u5f62\u8cc7\u7522\u7684\u6210\u672c\u5206\u6524\u5230\u8a72\u8cc7\u7522\u7684\u4f7f\u7528\u671f\u9650\u5167<\/span><\/li>\n<\/ul>\n<p>\u6298\u820a\u5fc5\u9808\u7d2f\u8a08\uff0c\u6210\u672c\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u7684\u8010\u7528\u5e74\u9650\u4e0d\u8b8a\u52d5\u7684\u60c5\u6cc1\u4e0b\uff0c\u5230\u671f\u672b\u53ef\u8abf\u6574\u51fa\u771f\u6b63\u7684\u5e33\u9762\u50f9\u503c(\u6b98\u503c\u4e0d\u4e00\u5b9a\u4e00\u958b\u59cb\u80fd\u4f30\u7684\u6e96)\uff0c<br \/>\n\u6524\u92b7\u5247\u662f\u96a8\u8457\u5404\u671f\u4f86\u6524\u92b7\uff0c\u6210\u672c\u6703\u9010\u5e74\u4e0b\u964d\u3002<\/p>\n<p><strong>\u6524\u92b7\u548c\u6298\u820a\u7684\u5dee\u7570\uff1a<\/strong><\/p>\n<ol>\n<li><span style=\"font-size: 16px;\">\u6524\u92b7\u662f\u8a08\u7b97\u7121\u5f62\u8cc7\u7522\uff0c\u800c\u6298\u820a\u662f\u8a08\u7b97\u6709\u5f62\u8cc7\u7522\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6524\u92b7\u5e7e\u4e4e\u63a1\u7528\u76f4\u7dda\u6cd5\u8a08\u7b97\uff0c\u800c\u6298\u820a\u53ef\u4ee5\u63a1\u7528\u76f4\u7dda\u6cd5\u6216\u52a0\u901f\u6cd5\u8a08\u7b97\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6524\u92b7\u8a08\u7b97\u7684\u8cc7\u7522\u662f\u7121\u5f62\u8cc7\u7522\uff0c\u6240\u4ee5\u6c92\u6709\u6b98\u503c(\u5269\u9918\u50f9\u503c)\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6298\u820a\u8cc7\u7522\u901a\u5e38\u5177\u6709\u6b98\u503c\uff0c\u8cc7\u7522\u7684\u6b98\u503c\u5fc5\u9808\u5f9e\u6210\u672c\u4e2d\u6e1b\u53bb\uff0c\u4f86\u78ba\u5b9a\u53ef\u4ee5\u6298\u820a\u7684\u6578\u503c\u3002<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"%E6%8A%98%E8%88%8A%E5%92%8C%E6%94%A4%E9%8A%B7%E5%A6%82%E4%BD%95%E6%9F%A5%E8%A9%A2%EF%BC%9F\"><\/span>\u6298\u820a\u548c\u6524\u92b7\u5982\u4f55\u67e5\u8a62\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6298\u820a\u548c\u6524\u92b7\uff0c\u53ef\u4ee5\u5728<strong>\u73fe\u91d1\u6d41\u91cf\u8868<\/strong>\u4e2d\u67e5\u8a62\u5230\u3002<\/p>\n<p>\u570b\u5167\u67e5\u8a62\u7db2\u7ad9\u53ef\u81f3<a href=/index.html"https:\/\/goodinfo.tw\/StockInfo\/StockFinDetail.asp?RPT_CAT=XX_M_QUAR_ACC&amp;STOCK_ID=2330\" target=\"_blank\" rel=\"noopener nofollow\" data-wpel-link=\"external\">Goodinfo!\u53f0\u7063\u80a1\u5e02\u8cc7\u8a0a\u7db2(\u4ee5\u53f0\u7a4d\u96fb\u70ba\u4f8b)<\/a><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-39259\" src=/index.html"https:\/\/\/wp-content\/uploads\/20220716005625_61.jpg\" alt=\"\u67e5\u8a62\u53f0\u80a1\u6298\u820a\u8207\u6524\u92b7\" width=\"1557\" height=\"815\" srcset=\"https:\/\/\/wp-content\/uploads\/20220716005625_61.jpg 1557w, https:\/\/\/wp-content\/uploads\/20220716005625_61-1536x804.jpg 1536w\" sizes=\"(max-width: 1557px) 100vw, 1557px\" \/><\/p>\n<p>\u570b\u5916\u67e5\u8a62\u7db2\u7ad9\u53ef\u81f3<a href=/index.html"https:\/\/www.morningstar.com\/stocks\/xnas\/aapl\/financials\" target=\"_blank\" rel=\"noopener nofollow\" data-wpel-link=\"external\">Morningstar(\u4ee5Apple\u70ba\u4f8b)<\/a><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-39260\" src=/index.html"https:\/\/\/wp-content\/uploads\/20220716005627_37.jpg\" alt=\"\u67e5\u8a62\u7f8e\u80a1\u6298\u820a\u8207\u6524\u92b7\" width=\"1557\" height=\"815\" srcset=\"https:\/\/\/wp-content\/uploads\/20220716005627_37.jpg 1557w, https:\/\/\/wp-content\/uploads\/20220716005627_37-1536x804.jpg 1536w\" sizes=\"(max-width: 1557px) 100vw, 1557px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%8A%98%E8%88%8A%E8%88%87%E6%94%A4%E9%8A%B7%E3%80%80%E5%BF%AB%E9%80%9F%E9%87%8D%E9%BB%9E%E6%95%B4%E7%90%86\"><\/span>\u6298\u820a\u8207\u6524\u92b7\u3000\u5feb\u901f\u91cd\u9ede\u6574\u7406<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-size: 16px;\">\u6298\u820a(Depreciation)\u662f\u4e00\u7a2e\u5c07\u56fa\u5b9a\u8cc7\u7522(\u6709\u5f62\u8cc7\u7522)\u7684\u6210\u672c\uff0c\u6309\u7167\u4f7f\u7528\u5e74\u9650\u6216\u9810\u671f\u58fd\u547d\u9032\u884c\u5206\u914d\u7684\u65b9\u5f0f\uff0c\u4ee3\u8868\u4e00\u9805\u8cc7\u7522\u7684\u50f9\u503c\u88ab\u7528\u6389\u4e86\u591a\u5c11\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6524\u92b7(Amortization)\u662f\u5c07\u7121\u5f62\u8cc7\u7522\u7684\u6210\u672c\u5206\u6524\u5230\u7279\u5b9a\u6642\u671f\u7684\u65b9\u6cd5\uff0c\u901a\u5e38\u662f\u6307\u8cc7\u7522\u4f7f\u7528\u58fd\u547d\u7684\u904e\u7a0b\uff0c\u7121\u5f62\u8cc7\u7522\u662f\u6307\u5c0d\u516c\u53f8\u76f8\u7576\u91cd\u8981\u7684\u975e\u5be6\u7269\u8cc7\u7522\uff0c\u4f8b\u5982\u5c08\u5229\u3001\u5546\u6a19\u548c\u7248\u6b0a\u7b49\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6524\u92b7\u548c\u6298\u820a\u662f\u8a08\u7b97\u516c\u53f8\u8cc7\u7522\u5728\u4e00\u6bb5\u6642\u9593\u5167\u50f9\u503c\u7684\u5169\u7a2e\u65b9\u6cd5\uff0c\u6524\u92b7\u662f\u5c07\u7121\u5f62\u8cc7\u7522\u7684\u6210\u672c\u5206\u6524\u5230\u8a72\u8cc7\u7522\u7684\u4f7f\u7528\u671f\u9650\u5167\u3001\u6298\u820a\u5247\u662f\u6307\u5728\u56fa\u5b9a\u8cc7\u7522\u7684\u4f7f\u7528\u5e74\u9650\u5167\u5c07\u5176\u8cbb\u7528\u5316\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5e38\u898b\u7684\u6298\u820a\u8a08\u7b97\u65b9\u6cd5\u70ba\u76f4\u7dda\u6298\u820a\u6cd5\u3001\u52a0\u901f\u6298\u820a\u6cd5(\u500d\u6578\u9918\u984d\u905e\u6e1b\u6cd5\u3001\uf98e\uf969\u5408\u8a08\u6cd5)\uff0c\u6524\u92b7\u5247\u4f7f\u7528\u76f4\u7dda\u6298\u820a\u6cd5\u70ba\u4e3b\u3002<\/span><\/li>\n<\/ol>\n<blockquote><p>\u5e02\u5834\u5148\u751f\u6700\u5f8c\u88dc\u5145\u4e00\u9ede\uff1a<\/p>\n<p>\u5c0d\u65bc\u6298\u820a\u548c\u6524\u92b7\uff0c\u4f60\u8981\u77e5\u9053\u7684\u5c31\u662f\u300c\u5b83\u662f\u4e00\u7a2e\u7b97\u51fa\u4f86\u7684\u6210\u672c\uff0c\u7576\u4e0b\u4e26\u672a\u5be6\u969b\u767c\u751f\u73fe\u91d1\u6d41\u51fa\u300d\uff0c<br \/>\n\u56e0\u6b64\u5728\u505a\u4f01\u696d\u4e00\u4e9b\u73fe\u91d1\u8a55\u4f30\u6642\uff0c\u6298\u820a\u548c\u6524\u92b7\u5c31\u662f\u505a\u70ba\u52a0\u9805\u3002<\/p>\n<p>\u6bd4\u65b9\u8aaa\u516c\u53f8\u9019\u671f\u640d\u76ca\u8868\u4e0a\u5beb\u8003\u616e\u6298\u820a\u5f8c\u8cfa\u4e86300\u842c\uff0c\u4f46\u6298\u820a\u91d1\u984d\u662f500\u842c\uff0c<br \/>\n\u6240\u4ee5\u5176\u5be6\u5047\u8a2d\u516c\u53f8\u6709\u6536\u5230300\u842c\u7684\u73fe\u91d1\uff0c\u5be6\u969b\u4e0a\u771f\u5be6\u7684\u73fe\u91d1\u4ecd\u6709800\u842c\uff0c\u56e0\u70ba500\u842c\u4e26\u4e0d\u662f\u7576\u4e0b\u771f\u6b63\u4ed8\u51fa\u53bb\u7684\u9322\u3002<\/p>\n<p>\u6298\u820a\u548c\u6524\u92b7\u7b97\u662f\u6bd4\u8f03\u8907\u96dc\u4e00\u9ede\u7684\u8ca1\u5831\u6703\u8a08\u9805\u76ee\uff0c\u5982\u679c\u80fd\u641e\u61c2\u5b83\uff0c\u90a3\u5c31\u8981\u606d\u559c\u4f60\uff0c\u5c0d\u65bc\u8ca1\u52d9\u5206\u6790\u7684\u7406\u89e3\u53c8\u524d\u9032\u4e00\u5927\u6b65\u4e86\u3002<\/p><\/blockquote>\n<p>\u5b78\u7fd2\u66f4\u591a\u8ca1\u5831\u77e5\u8b58\uff0c<br \/>\n\u53ef\u95b1\u8b80\uff1a<a href=/index.html"https:\/\/\/how-learn-financial-report\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u8ca1\u5831\u5206\u6790\u6559\u5b78\u61f6\u4eba\u5305<\/a><\/p>\n\n<p>\u984d\u5916\u5206\u4eab\u5e7e\u7bc7\u6587\u7ae0\uff1a<\/p>\n<p>1.\u00a0<a href=/index.html"https:\/\/\/creditcard-cashback\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u6700\u65b0\u570b\u5167\u9ad8\u73fe\u91d1\u56de\u994b\u4fe1\u7528\u5361\u6bd4\u8f03<\/a><\/p>\n<p>2.\u00a0<a href=/index.html"https:\/\/\/credit-card-oversea\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u6700\u65b0\u6d77\u5916\u9ad8\u73fe\u91d1\u56de\u994b\u4fe1\u7528\u5361\u6bd4\u8f03<\/a><\/p>\n<p>3.\u00a0<a href=/index.html"https:\/\/\/jisun-account-588\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u80a1\u7968\u958b\u6236\u300b\u6700\u65b0\u512a\u60e0\u958b\u6236\u6d3b\u52d5\u5206\u4eab<\/a><\/p>\n<p>4.\u00a0<a href=/index.html"https:\/\/\/fund-cnyes-mrmarket\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u57fa\u91d1\u958b\u6236\u300b\u8cb7\u57fa\u91d10\u624b\u7e8c\u8cbb\u7684\u958b\u6236\u512a\u60e0<\/a><\/p>\n<p>5.\u00a0<a href=/index.html"https:\/\/\/us-stocks-broker-choose\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u7f8e\u80a1\u958b\u6236\u300b\u5404\u5238\u5546\u7279\u8272\u8207\u624b\u7e8c\u8cbb\u6bd4\u8f03<\/a><\/p>\n\u7de8\u8f2f\uff1aJoy \u4e3b\u7de8\uff1a\u5e02\u5834\u5148\u751f\n<p><strong><span style=\"font-size: 20px;\">\u52a0\u5165\u5e02\u5834\u5148\u751fFB\u793e\u5718\uff0c\u5145\u5be6\u66f4\u591a\u7406\u8ca1\u597d\u77e5\u8b58<\/span><\/strong><\/p>\r\n<p>50\u6b72\u4e4b\u524d\u60f3\u9000\u4f11\u4e00\u5b9a\u8981\u61c2\u7406\u8ca1\uff0c<br \/>\u89e3\u6c7a\u6295\u8cc7\u7684\u7169\u60f1\uff01<\/p>\r\n<p><a href=/index.html"https:\/\/bit.ly\/2NTBOAv\" target=\"_blank\" rel=\"noopener nofollow\" data-wpel-link=\"external\"><img decoding=\"async\" class=\"alignnone size-full wp-image-7106\" src=/index.html"https:\/\/\/wp-content\/uploads\/20190824195036_69.gif\" alt=\"\" width=\"687\" height=\"243\" \/><\/a><\/p>\r\n<p>\u6700\u8fd1\u5e02\u5834\u5148\u751f\u958b\u4e86\u4e00\u5802\u7684\u300c<strong>\u7528\u7f8e\u80a1ETF\u5275\u9020\u7a69\u5b9a\u73fe\u91d1\u6d41<\/strong>\u300d\u6559\u5b78\u8ab2\u7a0b\uff0c<br \/>\u9019\u5802\u8ab2\u7a0b\u6703\u5f9e\u57fa\u790e\u5165\u9580\u3001\u8cc7\u6599\u67e5\u8a62\u5230\u5be6\u969b\u64cd\u4f5c\uff0c<br \/>\u6559\u4f60\u5b78\u6703\u5efa\u7acb\u4e00\u500b\u7a69\u5b9a\u7684\u5168\u7403ETF\u6295\u8cc7\u7d44\u5408\uff0c\u76ee\u524d\u7d2f\u7a4d\u5df2\u7d93\u6709\u5c07\u8fd11100\u4f4d\u540c\u5b78\u4e0a\u8ab2\u3002<\/p>\r\n<p>\u7dda\u4e0a\u8ab2\u7a0b\u300b<a href=/index.html"http:\/\/bit.ly\/2FV3hPc\" target=\"_blank\" rel=\"noopener nofollow\" data-wpel-link=\"external\">\u7f8e\u80a1ETF\u5275\u9020\u7a69\u5b9a\u73fe\u91d1\u6d41\u7dda\u4e0a\u8ab2\u7a0b\u9023\u7d50<\/a><\/p>\n<p><br \/><strong><span style=\"color: #ff0000;\">\u5982\u679c\u89ba\u5f97\u9019\u7bc7\u6587\u7ae0\u6709\u5e6b\u52a9\uff0c<\/span><\/strong><br \/><strong><span style=\"color: #ff0000;\">\u5e6b\u6211\u6309\u500b\u8b9a\uff0c\u5206\u4eab\u7d66\u66f4\u591a\u4eba\u770b\u5230\uff0c\u8b1d\u8b1d\uff01<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u516c\u53f8\u7684\u8cc7\u7522\u6210\u672c\u6703\u5728\u8cc7\u7522\u4f7f\u7528\u671f\u9650\u5167\u6bcf\u5e74\u8a08\u5165\u8cbb\u7528\uff0c\u800c\u6298\u820a(Depreciation)\u548c\u6524\u92b7(Amortizatio [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":39258,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[160],"tags":[114,348,726,765],"table_tags":[],"modified_by":"eden","jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/\/wp-content\/uploads\/20220716005544_2.jpg","jetpack-related-posts":[{"id":24257,"url":"https:\/\/\/what-is-ebitda-0\/","url_meta":{"origin":13078,"position":0},"title":"EBITDA\u7a05\u524d\u606f\u524d\u6298\u820a\u6524\u92b7\u524d\u7372\u5229 \u662f\u4ec0\u9ebc\u610f\u601d\uff1f\u5982\u4f55\u8a08\u7b97\u53ca\u4f7f\u7528\u6ce8\u610f\u4e8b\u9805","author":"Mr.Market\u5e02\u5834\u5148\u751f","date":"2022-06-03","format":false,"excerpt":"EBITDA\u662f\u7528\u4f86\u8a55\u4f30\u516c\u53f8\u7372\u5229\u80fd\u529b\u7684\u6307\u6a19\u4e4b\u4e00\uff0c\u662f\u6307\u516c\u53f8\u672a\u8a08\u5229\u606f\u3001\u7a05\u984d\u3001\u6298\u820a\u3001\u6524\u92b7\u524d\u7684\u5229\u6f64\uff0c\u8207\u5b83\u76f8\u4f3c\u7684\u2026","rel":"","context":"\u5728\u300c\u57fa\u672c\u5206\u6790\u300d\u4e2d","block_context":{"text":"\u57fa\u672c\u5206\u6790","link":"https:\/\/\/category\/invest-master\/basic-analysis\/"},"img":{"alt_text":"ebitda\u662f\u4ec0\u9ebc","src":"https:\/\/i0.wp.com\/\/wp-content\/uploads\/20220526103725_74.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/\/wp-content\/uploads\/20220526103725_74.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/\/wp-content\/uploads\/20220526103725_74.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/\/wp-content\/uploads\/20220526103725_74.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/\/wp-content\/uploads\/20220526103725_74.jpg?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/\/wp-content\/uploads\/20220526103725_74.jpg?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":26130,"url":"https:\/\/\/what-is-intangible-assets\/","url_meta":{"origin":13078,"position":1},"title":"\u7121\u5f62\u8cc7\u7522\u662f\u4ec0\u9ebc\uff1f\u548c\u6709\u5f62\u8cc7\u7522\u3001\u5546\u8b7d\u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f","author":"Mr.Market\u5e02\u5834\u5148\u751f","date":"2021-10-02","format":false,"excerpt":"\u5728\u80a1\u7968\u8ca1\u5831\u4e2d\uff0c\u4f01\u696d\u7684\u8cc7\u7522\u53ef\u4ee5\u5206\u6210\u6709\u5f62\u8cc7\u7522\u3001\u7121\u5f62\u8cc7\u7522\uff0c 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