{"id":26130,"date":"2021-10-02T16:41:42","date_gmt":"2021-10-02T08:41:42","guid":{"rendered":"https:\/\/\/?p=26130"},"modified":"2022-07-01T16:13:31","modified_gmt":"2022-07-01T08:13:31","slug":"what-is-intangible-assets","status":"publish","type":"post","link":"https:\/\/\/what-is-intangible-assets\/","title":{"rendered":"\u7121\u5f62\u8cc7\u7522\u662f\u4ec0\u9ebc\uff1f\u548c\u6709\u5f62\u8cc7\u7522\u3001\u5546\u8b7d\u6709\u4ec0\u9ebc\u4e0d\u540c\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 wp-image-38166 size-full\" src=/index.html"https:\/\/\/wp-content\/uploads\/20220701142510_99.jpg\" alt=\"\u7121\u5f62\u8cc7\u7522\u662f\u4ec0\u9ebc\" width=\"1557\" height=\"815\" srcset=\"https:\/\/\/wp-content\/uploads\/20220701142510_99.jpg 1557w, https:\/\/\/wp-content\/uploads\/20220701142510_99-1536x804.jpg 1536w\" sizes=\"(max-width: 1557px) 100vw, 1557px\" \/><\/p>\n<p>\u5728\u80a1\u7968\u8ca1\u5831\u4e2d\uff0c\u4f01\u696d\u7684\u8cc7\u7522\u53ef\u4ee5\u5206\u6210<strong>\u6709\u5f62\u8cc7\u7522<\/strong>\u3001<strong>\u7121\u5f62\u8cc7\u7522<\/strong>\uff0c<br \/>\n\u5169\u8005\u6700\u7c21\u55ae\u7684\u5224\u5225\u662f\u80fd\u4e0d\u80fd\u89f8\u6478\u5230\u3001\u6709\u6c92\u6709\u5be6\u9ad4\u5b58\u5728\uff0c\u53e6\u5916\u5176\u4e2d<a href=/index.html"https:\/\/\/what-is-goodwill\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u5546\u8b7d<\/a>\u4e5f\u662f\u7121\u5f62\u8cc7\u7522\u7684\u4e00\u90e8\u5206\u3002<\/p>\n<p>\u9019\u7bc7\u6587\u7ae0\u5e02\u5834\u5148\u751f\u4ecb\u7d39 \u7121\u5f62\u8cc7\u7522 \u662f\u4ec0\u9ebc\uff0c<br \/>\n\u5305\u542b\u7121\u5f62\u8cc7\u7522\u548c\u6709\u5f62\u8cc7\u7522\u3001\u5546\u8b7d\u7684\u5dee\u5225\u3002<\/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-6612427ccf899\" 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-6612427ccf899\"  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-intangible-assets\/#%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E6%98%AF%E4%BB%80%E9%BA%BC%E6%84%8F%E6%80%9D%EF%BC%9F\" title=\"\u7121\u5f62\u8cc7\u7522\u662f\u4ec0\u9ebc\u610f\u601d\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u7121\u5f62\u8cc7\u7522\u662f\u4ec0\u9ebc\u610f\u601d\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-intangible-assets\/#%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E5%92%8C%E5%95%86%E8%AD%BD%E6%9C%89%E4%BB%80%E9%BA%BC%E4%B8%8D%E5%90%8C%EF%BC%9F\" title=\"\u7121\u5f62\u8cc7\u7522\u548c\u5546\u8b7d\u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u7121\u5f62\u8cc7\u7522\u548c\u5546\u8b7d\u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<\/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-intangible-assets\/#%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2_vs%E6%9C%89%E5%BD%A2%E8%B3%87%E7%94%A2_%E6%9C%89%E4%BB%80%E9%BA%BC%E4%B8%8D%E5%90%8C%EF%BC%9F\" title=\"\u7121\u5f62\u8cc7\u7522 vs\u6709\u5f62\u8cc7\u7522 \u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u7121\u5f62\u8cc7\u7522 vs\u6709\u5f62\u8cc7\u7522 \u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<\/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-intangible-assets\/#%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2_%E6%94%A4%E9%8A%B7_%E6%98%AF%E4%BB%80%E9%BA%BC%E6%84%8F%E6%80%9D%EF%BC%9F\" title=\"\u7121\u5f62\u8cc7\u7522 \u6524\u92b7 \u662f\u4ec0\u9ebc\u610f\u601d\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u7121\u5f62\u8cc7\u7522 \u6524\u92b7 \u662f\u4ec0\u9ebc\u610f\u601d\uff1f<\/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-intangible-assets\/#%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E5%BE%9E%E8%B2%A1%E5%A0%B1%E4%B8%8A%E6%80%8E%E9%BA%BC%E7%9C%8B%EF%BC%9F\" title=\"\u7121\u5f62\u8cc7\u7522\u5f9e\u8ca1\u5831\u4e0a\u600e\u9ebc\u770b\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u7121\u5f62\u8cc7\u7522\u5f9e\u8ca1\u5831\u4e0a\u600e\u9ebc\u770b\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-intangible-assets\/#%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E5%A6%82%E4%BD%95%E6%9F%A5%E8%A9%A2%EF%BC%9F\" title=\"\u7121\u5f62\u8cc7\u7522\u5982\u4f55\u67e5\u8a62\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u7121\u5f62\u8cc7\u7522\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-7\" href=/index.html"https:\/\/\/what-is-intangible-assets\/#%E5%BF%AB%E9%80%9F%E9%87%8D%E9%BB%9E%E6%95%B4%E7%90%86%EF%BC%9A%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F\" title=\"\u5feb\u901f\u91cd\u9ede\u6574\u7406\uff1a\u7121\u5f62\u8cc7\u7522\u662f\u4ec0\u9ebc\uff1f\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u5feb\u901f\u91cd\u9ede\u6574\u7406\uff1a\u7121\u5f62\u8cc7\u7522\u662f\u4ec0\u9ebc\uff1f<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E6%98%AF%E4%BB%80%E9%BA%BC%E6%84%8F%E6%80%9D%EF%BC%9F\"><\/span>\u7121\u5f62\u8cc7\u7522\u662f\u4ec0\u9ebc\u610f\u601d\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>\u7121\u5f62\u8cc7\u7522<\/strong> (\u82f1\u6587: Intangible Assets) \u662f\u6307\u5c0d\u516c\u53f8\u76f8\u7576\u91cd\u8981\u7684<strong>\u975e\u5be6\u7269\u8cc7\u7522<\/strong>\uff0c<br \/>\n\u4e3b\u8981\u5305\u542b\uff1a<strong>\u5c08\u5229<\/strong>\u3001<strong>\u5546\u6a19<\/strong>\u3001<strong>\u7248\u6b0a<\/strong>\u3001<strong>\u7279\u8a31\u7d93\u71df\u6b0a\u3001\u96fb\u8166\u8edf\u9ad4\u3001\u8a31\u53ef\u8b49\u3001\u9032\u53e3\u914d\u984d<\/strong>\u3001<strong>\u5546\u8b7d<\/strong>\u7b49\u7b49\uff0c<br \/>\n\u5176\u4e2d\uff0c\u5546\u8b7d(goodwill)\u6307\u7684\u662f\u4f01\u696d\u5728\u4f75\u8cfc\u6642\u4ed8\u51fa\u8d85\u51fa\u5c0d\u65b9\u8cc7\u7522\u50f9\u503c\u7684\u6ea2\u50f9\uff0c<br \/>\n\u53ef\u95b1\u8b80\uff1a<a href=/index.html"https:\/\/\/what-is-goodwill\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u5546\u8b7d(goodwill)\u662f\u4ec0\u9ebc\uff1f<\/a><\/p>\n<p>\u7531\u65bc\u4e00\u822c\u7684\u60c5\u6cc1\u4e0b\uff0c\u4f01\u696d\u5728\u5c08\u5229\u3001\u5546\u6a19\u3001\u7248\u6b0a\u4e0a\u5927\u591a\u4e0d\u9700\u8981\u4ed8\u51fa\u592a\u5927\u7684\u91d1\u984d\uff0c<br \/>\n\u56e0\u6b64\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<p>\u7121\u5f62\u8cc7\u7522\u88ab\u671f\u671b\u5728\u672a\u4f86\u80fd\u70ba\u516c\u53f8\u7522\u751f\u7d93\u6fdf\u56de\u5831\uff0c\u800c\u9019\u7a2e\u9810\u671f\u6703\u5ef6\u7e8c\u5230\u4e00\u5e74\u4ee5\u4e0a\u6216\u4e00\u500b\u7d93\u71df\u9031\u671f\uff0c<br \/>\n\u56e0\u6b64\u5c6c\u65bc\u9577\u671f\u8cc7\u7522\uff0c\u5b83\u5011\u88ab\u6b78\u5c6c\u5728\u7b2c\u4e8c\u5927\u985e\u7684\u9577\u671f\u8cc7\u7522\uff0c<br \/>\n\u7b2c\u4e00\u5927\u985e\u7684\u9577\u671f\u8cc7\u7522\uff1a\u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u548c\u8a2d\u5099 (PP&amp;E)\u3002<br \/>\n\u7b2c\u4e8c\u5927\u985e\u7684\u9577\u671f\u8cc7\u7522\uff1a\u7121\u5f62\u8cc7\u7522\u3001\u5546\u8b7d\u3002<\/p>\n<p>\u7121\u5f62\u8cc7\u7522\uff0c\u5176\u5be6\u548c\u6709\u5f62\u8cc7\u7522\u975e\u5e38\u985e\u4f3c\uff0c<br \/>\n\u6211\u5011\u90fd\u9810\u671f\u9019\u985e\u8cc7\u7522\uff0c\u5728\u6210\u672c\u8cbb\u7528\u82b1\u51fa\u53bb\u5f8c\u5b83\u6703\u5e36\u4f86\u9577\u671f\u7684\u7d93\u6fdf\u56de\u5831\uff0c\u80fd\u5e6b\u4f01\u696d\u5e36\u4f86\u6536\u5165\uff0c<br \/>\n\u53ea\u662f\u5b83\u5011\u5728\u6703\u8a08\u4e0a\u3001\u5f62\u5f0f\u4e0a\u3001\u7279\u6027\u4e0a\u5b58\u5728\u5dee\u7570\u800c\u5df2\u3002<\/p>\n<p><strong>\u66f4\u8a73\u7d30\u7684\u5340\u5206 \u7121\u5f62\u8cc7\u7522\uff1a<\/strong><\/p>\n<p>\u6839\u64da\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247(IFRS)\u88e1\u9762\u7684\u5b9a\u7fa9\uff1a<br \/>\n\u7121\u5f62\u8cc7\u7522\u88ab\u5b9a\u7fa9\u70ba<strong>\u53ef\u8b58\u5225\u3001\u6c92\u6709\u5be6\u7269<\/strong>\u7684\u975e\u8ca8\u5e63\u8cc7\u7522\u3002<\/p>\n<p>\u5176\u4e2d\uff0c<br \/>\n<strong>\u53ef\u8b58\u5225 identifiable \u7684\u7121\u5f62\u8cc7\u7522\uff0c\u7c21\u55ae\u7406\u89e3\u5c31\u662f\u300c\u53ef\u4ee5\u88ab\u8f49\u8ce3\u300d\u7684\u8cc7\u7522\u3002<\/strong><br \/>\n\u6bd4\u65b9\u8aaa\u5c08\u5229\u3001\u5546\u6a19\u3001\u667a\u6167\u8ca1\u7522\u6b0a\u3001\u7279\u8a31\u6b0a\uff0c\u5118\u7ba1\u4e0d\u4e00\u5b9a\u6709\u660e\u78ba\u7684\u5b9a\u50f9\uff0c\u4f46\u9019\u4e9b\u5167\u5bb9\u90fd\u53ef\u4ee5\u660e\u78ba\u88ab\u5b9a\u7fa9\u51fa\u4f86\u3001\u53ef\u4ee5\u88ab\u4f01\u696d\u8f49\u8ce3\u3002<\/p>\n<p><strong>\u4e0d\u53ef\u8b58\u5225\u7121\u5f62\u8cc7\u7522\uff0c\u6307\u7684\u5c31\u662f<a href=/index.html"https:\/\/\/what-is-goodwill\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u5546\u8b7d<\/a>\u3001\u54c1\u724c\u3001\u8072\u8b7d\uff0c\u5c6c\u65bc\u300c\u4e0d\u53ef\u4ee5\u88ab\u5206\u96e2\u5207\u5272\u8f49\u8ce3\u300d\u7684\u8cc7\u7522\u3002<\/strong><br \/>\n\u54c1\u724c\u8072\u8b7d\u5176\u5be6\u90fd\u88ab\u5305\u542b\u5728\u5546\u8b7d\u4e2d\uff0c\u4ee5\u4ed8\u51fa\u6ea2\u50f9\u7684\u5f62\u5f0f\u5448\u73fe\uff0c\u5728\u6703\u8a08\u4e0a\u5176\u5be6\u4e26\u4e0d\u5b58\u5728\u6240\u8b02\u54c1\u724c\u548c\u8072\u8b7d\uff0c\u53ea\u662f\u65b9\u4fbf\u6211\u5011\u7406\u89e3\u3002<br \/>\n\u9019\u4e9b\u8cc7\u7522\u7531\u65bc\u662f\u8cfc\u8cb7\u6642\u4ed8\u51fa\u7684\u6ea2\u50f9\uff0c\u4f5c\u70ba\u4e00\u500b\u6210\u672c\u7d00\u9304\uff0c\u4f46\u5be6\u969b\u4e0a\u4e26\u7121\u6cd5\u55ae\u7368\u5206\u96e2\u51fa\u4e00\u90e8\u5206\u7684\u5546\u8b7d\u8f49\u8ce3\u7d66\u5176\u4ed6\u4f01\u696d\uff0c<br \/>\n\u56e0\u6b64\u6709\u9019\u7a2e\u7279\u6027\u7684\u7121\u5f62\u8cc7\u7522\uff0c\u90fd\u6b78\u985e\u70ba\u4e0d\u53ef\u8b58\u5225\u7121\u5f62\u8cc7\u7522\u3002<\/p>\n<p><strong>\u7121\u5f62\u8cc7\u7522\u7684\u7a2e\u985e\uff1a<\/strong><\/p>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"187\" \/>\n<col width=\"263\" \/><\/colgroup>\n<tbody>\n<tr>\n<td colspan=\"3\" rowspan=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u7121\u5f62\u8cc7\u7522\u7684\u7a2e\u985e&quot;}\">\n<h3 style=\"text-align: center;\"><strong>\u7121\u5f62\u8cc7\u7522\u7684\u7a2e\u985e<\/strong><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u7a2e\u985e&quot;}\"><strong>\u7a2e\u985e<\/strong><\/td>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u53ef\u8b58\u5225\u7684\u7121\u5f62\u8cc7\u7522&quot;}\"><strong>\u53ef\u8b58\u5225<\/strong>\u7684\u7121\u5f62\u8cc7\u7522<\/td>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u4e0d\u53ef\u8b58\u5225\u7684\u7121\u5f62\u8cc7\u7522&quot;}\"><strong>\u4e0d\u53ef\u8b58\u5225<\/strong>\u7684\u7121\u5f62\u8cc7\u7522<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u5b9a\u7fa9&quot;}\"><strong>\u5b9a\u7fa9<\/strong><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u53ef\u4ee5\u5f9e\u5176\u4ed6\u8cc7\u7522\u4e2d\u5206\u96e2\u51fa\u4f86\uff0c\u751a\u81f3\u53ef\u4ee5\u7531\u516c\u53f8\u51fa\u552e\u7684\u975e\u5be6\u7269\u8cc7\u7522\u3002&quot;}\">\u53ef\u4ee5\u5f9e\u5176\u4ed6\u8cc7\u7522\u4e2d\u5206\u96e2\u51fa\u4f86\uff0c\u751a\u81f3\u53ef\u4ee5\u7531\u516c\u53f8\u51fa\u552e\u7684\u975e\u5be6\u7269\u8cc7\u7522\u3002<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u4e0d\u80fd\u5f9e\u516c\u53f8\u4e2d\u5be6\u969b\u5206\u96e2\u7684\u975e\u5be6\u7269\u8cc7\u7522\u3002&quot;}\">\u4e0d\u80fd\u5f9e\u516c\u53f8\u4e2d\u5be6\u969b\u5206\u96e2\u7684\u975e\u5be6\u7269\u8cc7\u7522\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u4f8b\u5b50&quot;}\"><strong>\u4f8b\u5b50<\/strong><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u667a\u6167\u8ca1\u7522\u6b0a\u3001\u5c08\u5229\u3001\u7248\u6b0a\u3001\u5546\u6a19\u2026\u7b49\u7b49\u3002&quot;}\">\u667a\u6167\u8ca1\u7522\u6b0a\u3001\u5c08\u5229\u3001\u7248\u6b0a\u3001\u5546\u6a19\u2026\u7b49\u7b49\u3002<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u5546\u8b7d\u3001\u54c1\u724c\u3001\u8072\u8b7d\u3002\\n \u5167\u90e8\u7522\u751f\u7684\u5546\u8b7d\u6703\u88ab\u8a18\u70ba\u8cbb\u7528\uff0c\u800c\u4e0d\u662f\u8cc7\u7522\u3002\u5916\u90e8\u7522\u751f\u7684\u5546\u8b7d\u6703\u88ab\u8a18\u70ba\u8cc7\u7522\uff0c\u7576\u516c\u53f8\u6536\u8cfc\u6216\u5408\u4f75\u53e6\u4e00\u5bb6\u516c\u53f8\uff0c\u4e26\u652f\u4ed8\u9ad8\u65bc\u5176\u516c\u5e73\u50f9\u503c\u7684\u8cbb\u7528\u6642\uff0c\u5176\u5dee\u984d\u88ab\u8a18\u9304\u70ba\u5546\u8b7d\u3002\\n \u4e00\u500b\u516c\u53f8\u53ef\u4ee5\u51fa\u552e\u5176\u5546\u6a19\u3001\u6a19\u8b58\uff0c\u4f46\u8981\u5f9e\u4e2d\u5206\u96e2\u51fa\u826f\u597d\u7684\u54c1\u724c\u548c\u8072\u8b7d\u662f\u975e\u5e38\u56f0\u96e3\u7684\uff0c\u56e0\u6b64\u54c1\u724c\u3001\u8072\u8b7d\u88ab\u5217\u5728\u4e0d\u53ef\u8b58\u5225\u7684\u7121\u5f62\u8cc7\u7522\u4e2d\u3002&quot;}\"><strong><a href=/index.html"https:\/\/\/what-is-goodwill\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u5546\u8b7d<\/a>\u3001\u54c1\u724c\u3001\u8072\u8b7d<\/strong>\u3002<br \/>\n\u4e00\u500b\u516c\u53f8\u53ef\u4ee5\u51fa\u552e\u5176\u5546\u6a19\u3001\u6a19\u8b58\uff0c\u4f46\u8981\u5f9e\u4e2d\u5206\u96e2\u51fa\u826f\u597d\u7684\u54c1\u724c\u548c\u8072\u8b7d\u662f\u975e\u5e38\u56f0\u96e3\u7684\uff0c\u56e0\u6b64\u54c1\u724c\u3001\u8072\u8b7d\u88ab\u5217\u5728\u4e0d\u53ef\u8b58\u5225\u7684\u7121\u5f62\u8cc7\u7522\u4e2d\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: right;\" colspan=\"3\" rowspan=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u8cc7\u6599\u6574\u7406\uff1aMr.Market\u5e02\u5834\u5148\u751f&quot;}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:5,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:1136076},&quot;9&quot;:1}}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;https:\/\/\/&quot;}\uee10{&quot;1&quot;:18}\"><span style=\"font-size: 14px;\">\u8cc7\u6599\u6574\u7406\uff1a<a class=\"in-cell-link\" href=/index.html"https:\/\/\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">Mr.Market\u5e02\u5834\u5148\u751f<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E5%92%8C%E5%95%86%E8%AD%BD%E6%9C%89%E4%BB%80%E9%BA%BC%E4%B8%8D%E5%90%8C%EF%BC%9F\"><\/span>\u7121\u5f62\u8cc7\u7522\u548c\u5546\u8b7d\u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>\u7121\u5f62\u8cc7\u7522\u5728\u5b9a\u7fa9\u4e0a\u53ef\u4ee5\u5305\u542b\u5546\u8b7d\uff0c\u4f46\u5546\u8b7d\u4e0d\u7b49\u65bc\u6240\u6709\u7121\u5f62\u8cc7\u7522<\/strong><\/p>\n<blockquote><p>\u7121\u5f62\u8cc7\u7522 = \u5546\u8b7d + \u5176\u4ed6\u7121\u5f62\u8cc7\u7522(\u5c08\u5229\u3001\u7248\u6b0a\u3001\u7279\u8a31\u6b0a&#8230;)<\/p><\/blockquote>\n<p>\u96d6\u7136\u5546\u8b7d\u4e5f\u662f\u7121\u5f62\u8cc7\u7522\u4e4b\u4e00\uff0c\u4f46\u5b83\u7279\u6027\u6bd4\u8f03\u7279\u6b8a\uff0c\u91d1\u984d\u5f80\u5f80\u4e5f\u53ef\u80fd\u9060\u5927\u65bc\u5176\u4ed6\u7121\u5f62\u8cc7\u7522\u7e3d\u548c\u3002<\/p>\n<p>\u5728\u570b\u5916\u4f01\u696d\u7684<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\uff0c\u5546\u8b7dgoodwill \u548c \u7121\u5f62\u8cc7\u7522Intangible Assets\u666e\u904d\u6703\u7368\u7acb\u62102\u500b\u9805\u76ee\u4f86\u5beb\uff0c\u6b64\u6642\u8ca1\u5831\u4e0a\u7684\u7121\u5f62\u8cc7\u7522\uff0c\u6307\u7684\u5c31\u662f\u300c\u4e0d\u542b\u5546\u8b7d\u7684\u5176\u4ed6\u7121\u5f62\u8cc7\u7522\u300d\u3002<\/p>\n<p>\u4f46\u5728\u53f0\u7063\u4f01\u696d\u7684\u8cc7\u7522\u8ca0\u50b5\u8868\uff0c\u5247\u662f\u628a\u5546\u8b7d\u6b78\u5728\u7121\u5f62\u8cc7\u7522\u9805\u76ee\u5167\uff0c\u6c92\u6709\u7368\u7acb\u7684\u5546\u8b7d\u9805\u76ee\u3002<br \/>\n\u6211\u60f3\u9019\u9664\u4e86\u6703\u8a08\u5236\u5ea6\u5dee\u7570\uff0c\u4e5f\u8a31\u4e5f\u8ddf\u53f0\u7063\u7684\u4e0a\u5e02\u4f01\u696d\u4f75\u8cfc\u6bd4\u8f03\u5c11\u4e5f\u6709\u95dc\u4fc2\u3002<\/p>\n<p>\u5546\u8b7d(Goodwill)\u662f\u516c\u53f8\u7684\u54c1\u724c\u50f9\u503c\u3001\u5ba2\u6236\u540d\u55ae\u3001\u826f\u597d\u7684\u5ba2\u6236\u95dc\u4fc2\u3001\u826f\u597d\u7684\u54e1\u5de5\u95dc\u4fc2\u3001\u6240\u6709\u5c08\u5229\u6280\u8853\u2026\u7b49\u7b49\uff0c\u9019\u4e9b\u7121\u5f62\u8cc7\u7522\u4e0d\u6613\u91cf\u5316\u3001\u7121\u6cd5\u5206\u5272\u8b8a\u73fe\uff0c\u5728\u8ca1\u52d9\u4e0a\u4ed6\u7684\u5448\u73fe\u5f62\u5f0f\uff0c\u5c31\u662f\u5168\u90e8\u9ad4\u73fe\u5728\u4f75\u8cfc\u6642\u4ed8\u51fa\u7684\u6ea2\u50f9\u3002<\/p>\n<p>\u516c\u53f8\u6bcf\u5e74\u81f3\u5c11\u8981\u5c0d\u8ca1\u52d9\u5831\u8868\u4e0a\u7684\u5546\u8b7d\u50f9\u503c\u9032\u884c\u4e00\u6b21\u5be9\u67e5\uff0c\u4e26\u8a18\u9304\u4efb\u4f55\u8b8a\u52d5\uff0c<br \/>\n\u6240\u4ed8\u51fa\u7684\u5546\u8b7d\uff0c\u4e00\u822c\u6703\u5728\u672a\u4f86\u8a8d\u5217\u6536\u5165\u6642\uff0c\u8b93\u5546\u8b7d\u6b04\u4f4d\u96a8\u6642\u9593\u6298\u6e1b\u3002<\/p>\n<p><strong>\u5546\u8b7d vs \u5176\u4ed6\u7121\u5f62\u8cc7\u7522\u7684\u5dee\u7570\uff1a<\/strong><\/p>\n<ul>\n<li><span style=\"font-size: 16px;\"><strong>\u5546\u8b7d\uff1a<\/strong>\u6307\u4ea4\u6613\u4e2d\u652f\u4ed8\u9ad8\u65bc\u516c\u5e73\u50f9\u503c\u7684\u6ea2\u50f9\uff0c\u4e0d\u80fd\u7368\u7acb\u5206\u96e2\u8cb7\u8ce3\uff0c\u800c\u4e14\u5546\u8b7d\u7684\u58fd\u547d\u671f\u9650\u662f\u4e0d\u78ba\u5b9a\u3001\u7121\u9650\u7684\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\"><strong>\u5176\u4ed6\u7121\u5f62\u8cc7\u7522\uff1a<\/strong>\u50cf\u662f\u5546\u6a19\u6b0a\u7b49\u7b49\uff0c\u662f\u53ef\u4ee5\u7368\u7acb\u8cfc\u8cb7\u6216\u51fa\u552e\u7684\uff0c\u6703\u900f\u904e<a href=/index.html"https:\/\/\/what-is-depreciation-amortization\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u6524\u92b7<\/a>\u964d\u4f4e\u58fd\u547d\u3002<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-26142\" src=/index.html"https:\/\/\/wp-content\/uploads\/20211002155146_55.jpg\" alt=\"\u5546\u8b7d vs \u7121\u5f62\u8cc7\u7522\" width=\"963\" height=\"447\" \/><\/p>\n<blockquote><p>\u5e02\u5834\u5148\u751f\u63d0\u793a\uff1a\u5546\u8b7dgoodwill\u9019\u500b\u8a5e\uff0c\u5f88\u5bb9\u6613\u8b93\u4eba\u8aa4\u89e3\u3002<\/p>\n<p>\u5982\u679c\u55ae\u5f9e\u5b57\u9762\u4e0a\u7406\u89e3\uff0c\u5b83\u50cf\u662f\u5728\u8aaa\u4e00\u5bb6\u4f01\u696d\u7684\u54c1\u724c\u3001\u8072\u8b7d\uff0c\u9019\u4e9b\u7121\u6cd5\u88ab\u5177\u9ad4\u8861\u91cf\u50f9\u503c\u7684\u4e8b\u3002<\/p>\n<p>\u4f46\u5728\u6703\u8a08\u548c\u8ca1\u52d9\u5831\u8868\u4e2d\uff0c\u7121\u6cd5\u88ab\u8861\u91cf\u5c31\u7121\u6cd5\u88ab\u8a18\u9304\u3002\u56e0\u6b64\u5546\u8b7d\u66f4\u5177\u9ad4\u6307\u7684\u662f\u300c\u6536\u8cfc\u3001\u4f75\u8cfc\u5176\u4ed6\u4f01\u696d\u6642\uff0c\u4ed8\u51fa\u7684\u6ea2\u50f9\u300d\uff0c\u800c\u4e00\u822c\u6211\u5011\u8a8d\u70ba\u4ed8\u51fa\u7684\u6ea2\u50f9\uff0c\u5176\u4e2d\u5c31\u4ee3\u8868\u4e86\u5c0d\u65b9\u7684\u54c1\u724c\u548c\u8072\u8b7d\uff0c\u4ee5\u53ca\u4e00\u4e9b\u7121\u6cd5\u8861\u91cf\u7684\u50f9\u503c\u3002<\/p>\n<p>\u90a3\u9ebc\u516c\u53f8\u81ea\u5df1\u5167\u90e8\u7684\u54c1\u724c\u50f9\u503c\u548c\u8072\u8b7d\u5462\uff1f\u6bd4\u65b9\u8aaa\u82b1\u9322\u6253\u5ee3\u544a\u3001\u63a8\u5ee3\u54c1\u724c\uff0c\u9019\u600e\u9ebc\u7b97\uff1f<\/p>\n<p>\u5167\u90e8\u7522\u751f\u7684\u54c1\u724c\u50f9\u503c\u548c\u8072\u8b7d\uff0c\u6703\u8a08\u4e0a\u6703\u88ab\u8a18\u70ba\u8cbb\u7528\uff0c\u800c\u4e0d\u662f\u8b8a\u6210\u8cc7\u7522\u3002<br \/>\n\u53ea\u6709\u5916\u90e8\u7522\u751f\u7684\u5546\u8b7d\u6703\u88ab\u8a18\u70ba\u8cc7\u7522\uff0c\u7576\u516c\u53f8\u6536\u8cfc\u6216\u5408\u4f75\u53e6\u4e00\u5bb6\u516c\u53f8\uff0c\u4e26\u652f\u4ed8\u9ad8\u65bc\u5176\u516c\u5e73\u50f9\u503c\u7684\u8cbb\u7528\u6642\uff0c\u5b83\u7684\u5dee\u984d\u88ab\u8a18\u9304\u70ba\u5546\u8b7d\u3002<\/p>\n<p>\u95dc\u65bc\u5546\u8b7d\uff0c\u8a73\u7d30\u53ef\u95b1\u8b80\uff1a<a href=/index.html"https:\/\/\/what-is-goodwill\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u5546\u8b7d(Goodwill)\u662f\u4ec0\u9ebc<\/a>\uff1f<\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2_vs%E6%9C%89%E5%BD%A2%E8%B3%87%E7%94%A2_%E6%9C%89%E4%BB%80%E9%BA%BC%E4%B8%8D%E5%90%8C%EF%BC%9F\"><\/span>\u7121\u5f62\u8cc7\u7522 vs\u6709\u5f62\u8cc7\u7522 \u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7121\u5f62\u8cc7\u7522(Intangible Assets)\u662f\u770b\u4e0d\u5230\u3001\u6478\u4e0d\u5230\u7684\u975e\u5be6\u7269\u8cc7\u7522\uff0c<br \/>\n\u800c\u6709\u5f62\u8cc7\u7522(Tangible Assets)\u5247\u662f\u5be6\u7269\u8cc7\u7522\uff0c\u6703\u6bd4\u7121\u5f62\u8cc7\u7522\u66f4\u597d\u7406\u89e3\uff0c\u9019\u662f\u6307\u4f60\u53ef\u4ee5\u89f8\u6478\u5230\u3001\u6709\u50f9\u503c\u7684\u7269\u54c1\uff0c\u5305\u62ec\u50a2\u4ff1\u3001\u96fb\u8166\u3001\u5efa\u7bc9\u7269\u548c\u8eca\u8f1b\u3002<\/p>\n<p>\u5169\u8005\u76f8\u540c\u4e4b\u8655\uff0c\u5728\u65bc\u90fd\u80fd\u70ba\u4f01\u696d\u5275\u9020\u672a\u4f86\u50f9\u503c\u7684\u4e8b\u7269\uff0c<br \/>\n\u5728\u71df\u904b\u4e00\u5bb6\u4f01\u696d\u6642\uff0c\u6211\u5011\u6703\u5c07\u91d1\u9322\u4ee5\u6210\u672c\u8cbb\u7528\u7684\u5f62\u5f0f\u8f49\u63db\u6210\u9019\u4e9b\u8cc7\u7522\uff0c\u5e36\u4f86\u9577\u671f\u50f9\u503c\u3002<\/p>\n<p>\u7121\u5f62\u8cc7\u7522\u4e4b\u6240\u4ee5\u6709\u50f9\u503c\uff0c\u662f\u56e0\u70ba\u5b83\u5011\u4eab\u6709\u552f\u4e00\u7684\u6cd5\u5f8b\u6216\u77e5\u8b58\u7522\u6b0a\uff0c\u4e5f\u53ef\u4ee5\u63d0\u9ad8\u5176\u4ed6\u8cc7\u7522\u7684\u50f9\u503c\u3002<br \/>\n\u4f8b\u5982\uff1a<br \/>\n\u53ef\u53e3\u53ef\u6a02\u53ef\u80fd\u6709\u5927\u91cf\u5eab\u5b58\uff0c\u4f46\u662f\u8a72\u5eab\u5b58\u7684\u50f9\u503c\u5176\u5be6\u6703\u56e0\u54c1\u724c\u77e5\u540d\u5ea6\u3001<br \/>\n\u826f\u597d\u8072\u8b7d\u7b49\u7121\u5f62\u8cc7\u7522\uff0c\u800c\u8b93\u50f9\u503c\u589e\u52a0\u3002<\/p>\n<p>\u4f46\u4e8b\u5be6\u4e0a\uff0c<br \/>\n\u5728\u8861\u91cf\u8cc7\u7522\u50f9\u503c\u6642\uff0c\u6709\u6642\u5019\u4e5f\u5f88\u96e3\u5206\u8fa8\u4e00\u9805\u8cc7\u7522\u662f\u6709\u5f62\u9084\u662f\u7121\u5f62\u7684\uff0c\u56e0\u70ba\u5b83\u5011\u5169\u8005\u5f80\u5f80\u6703\u5f7c\u6b64\u76f8\u4e92\u95dc\u806f\u3002<\/p>\n<p><strong>\u8209\u4f8b\u4f86\u8aaa\uff1a<\/strong><\/p>\n<p>\u4f60\u53ef\u4ee5\u5728\u96fb\u8166\u4e0a\u4fdd\u5b58\u4e00\u4efd\u5ba2\u6236\u540d\u55ae\uff0c\u4e26\u5c07\u5176\u5217\u5370\u5728\u7d19\u4e0a\uff0c\u800c\u9019\u5f35\u7d19\u672c\u8eab\u662f\u6709\u5f62\u7684\u3001\u53ef\u4ee5\u62ff\u5728\u624b\u88e1\uff0c<br \/>\n\u4f46\u662f\u5be6\u969b\u7522\u751f\u50f9\u503c\u7684\u4e0d\u662f\u90a3\u5f35\u7d19\u800c\u662f\u5ba2\u6236\u540d\u55ae\uff0c\u56e0\u70ba\u9019\u500b\u8a0a\u606f\u5177\u6709\u50f9\u503c\uff0c\u56e0\u6b64\u5ba2\u6236\u540d\u55ae\u5c6c\u65bc\u4e00\u7a2e\u7121\u5f62\u8cc7\u7522\u3002<\/p>\n<p>\u5982\u679c\u8981\u5be6\u969b\u5340\u5206\u51fa\u4f86\uff0c\u9019\u5169\u8005\u8cc7\u7522\u6703\u6709\u9810\u4e0b\u7684\u5dee\u7570\u3002<\/p>\n<p><strong>\u7121\u5f62\u8cc7\u7522 vs\u00a0<\/strong><strong>\u6709\u5f62\u8cc7\u7522 \u7684\u4e3b\u8981\u5dee\u7570\uff1a<\/strong><\/p>\n<ol>\n<li><span style=\"font-size: 16px;\">\u516c\u53f8\u8cfc\u8cb7\u5177\u6709\u8ca8\u5e63\u50f9\u503c\u3001\u5be6\u969b\u5b58\u5728\u7684\u8cc7\u7522\u7a31\u70ba\u6709\u5f62\u8cc7\u7522\uff1b\u6c92\u6709\u5be6\u7269\u5b58\u5728\uff0c\u4f46\u5177\u6709\u4f7f\u7528\u58fd\u547d\u548c\u7d93\u6fdf\u50f9\u503c\u7684\u8cc7\u7522\u7a31\u70ba\u7121\u5f62\u8cc7\u7522\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6709\u5f62\u8cc7\u7522\u50f9\u503c\u7684\u6e1b\u5c11\u7a31\u70ba<strong>\u6298\u820a<\/strong>\uff0c\u7121\u5f62\u8cc7\u7522\u7a31\u70ba<strong>\u6524\u92b7<\/strong>\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6709\u5f62\u8cc7\u7522\u6709\u5be6\u9ad4\u5b58\u5728\uff0c\u56e0\u6b64\u5f88\u5bb9\u6613\u5c07\u5b83\u5011\u8f49\u63db\u70ba\u73fe\u91d1\uff1b\u4f46\u7121\u5f62\u8cc7\u7522\u6c92\u6709\u5be6\u7269\u5b58\u5728\uff0c\u56e0\u6b64\u5728\u7dca\u6025\u60c5\u6cc1\u4e0b\uff0c\u51fa\u552e\u7121\u5f62\u8cc7\u7522\u6703\u6709\u9ede\u56f0\u96e3\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6709\u5f62\u8cc7\u7522\u53ef\u4ee5\u505a\u70ba\u8cb8\u6b3e\u7684\u62b5\u62bc\u54c1\u3001\u7121\u5f62\u8cc7\u7522\u4e0d\u80fd\u505a\u70ba\u8cb8\u6b3e\u7684\u62b5\u62bc\u54c1\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6709\u5f62\u8cc7\u7522\u7684\u5b58\u5728\u5c0d\u516c\u53f8\u7684\u71df\u904b\u5f88\u91cd\u8981(\u5982\u679c\u6c92\u6709\u7684\u8a71\u516c\u53f8\u53ef\u80fd\u7121\u6cd5\u71df\u904b)\uff0c\u4f46\u5c31\u7b97\u7121\u5f62\u8cc7\u7522\u4e0d\u5b58\u5728\uff0c\u516c\u53f8\u4e5f\u80fd\u71df\u904b\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6709\u5f62\u8cc7\u7522\u548c\u7121\u5f62\u8cc7\u7522\u90fd\u80fd\u589e\u52a0\u672a\u4f86\u6f5b\u5728\u7684\u6536\u5165\u3002\u4f46\u6709\u5f62\u8cc7\u7522\u7684\u50f9\u503c\u6703\u589e\u52a0\u7576\u524d\u7684\u5e02\u5834\u50f9\u503c\u6539\u8b8a\uff0c\u7121\u5f62\u8cc7\u7522\u5247\u662f\u4fdd\u6301\u5e33\u9762\u50f9\u503c\u8a08\u7b97\u3002<\/span><\/li>\n<\/ol>\n<p>\u5e95\u4e0b\u5e02\u5834\u5148\u751f\u4ee5\u8868\u683c\u4f86\u5206\u985e\u51fa\uff0c\u7121\u5f62 vs\u6709\u5f62\u8cc7\u7522\u7684\u5dee\u7570\u3002<\/p>\n<p><strong>\u7121\u5f62 vs<\/strong><strong>\u6709\u5f62\u8cc7\u7522\u5dee\u7570\u6bd4\u8f03\uff1a<\/strong><\/p>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"243\" \/>\n<col width=\"324\" \/><\/colgroup>\n<tbody>\n<tr>\n<td colspan=\"3\" rowspan=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u7121\u5f62 vs\u6709\u5f62\u8cc7\u7522\u5dee\u7570\u6bd4\u8f03&quot;}\">\n<h3 style=\"text-align: center;\"><strong>\u7121\u5f62 vs\u6709\u5f62\u8cc7\u7522\u5dee\u7570\u6bd4\u8f03<\/strong><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u6bd4\u8f03&quot;}\"><strong>\u6bd4\u8f03<\/strong><\/td>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u6709\u5f62\u8cc7\u7522&quot;}\"><strong>\u6709\u5f62\u8cc7\u7522<\/strong><\/td>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u7121\u5f62\u8cc7\u7522&quot;}\"><strong>\u7121\u5f62\u8cc7\u7522<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u7c21\u4ecb&quot;}\"><strong>\u7c21\u4ecb<\/strong><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u6709\u5be6\u9ad4\u5b58\u5728\u7684\u8cc7\u7522\uff0c\u5373\u53ef\u4ee5\u89f8\u6478\u5230\u7684\u8cc7\u7522\u3002\\n \u4f8b\u5982\uff1a\u571f\u5730\u3001\u8eca\u8f1b\u3001\u8a2d\u5099\u3001\u5eab\u5b58\u3001\u80a1\u7968\u3001\u50b5\u5238\u548c\u73fe\u91d1&quot;}\">\u6709\u5be6\u9ad4\u5b58\u5728\u7684\u8cc7\u7522\uff0c\u5373\u53ef\u4ee5\u89f8\u6478\u5230\u7684\u8cc7\u7522\u3002<br \/>\n\u4f8b\u5982\uff1a\u571f\u5730\u3001\u8eca\u8f1b\u3001\u8a2d\u5099\u3001\u5eab\u5b58\u3001\u80a1\u7968\u3001\u50b5\u5238\u548c\u73fe\u91d1<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u6c92\u6709\u5be6\u9ad4\u5b58\u5728\u7684\u8cc7\u7522\uff0c\u4e5f\u5c31\u662f\u8aaa\uff0c\u5b83\u5011\u4e0d\u80fd\u88ab\u89f8\u6478\uff0c\u4f46\u4e5f\u662f\u91cd\u8981\u7684\u8cc7\u7522\u3002\\n \u4f8b\u5982\uff1a\u5c08\u5229\u3001\u5546\u6a19\u3001\u7248\u6b0a\u3001\u5546\u8b7d\u548c\u54c1\u724c\u77e5\u540d\u5ea6&quot;}\">\u6c92\u6709\u5be6\u9ad4\u5b58\u5728\u7684\u8cc7\u7522\uff0c\u4e5f\u5c31\u662f\u8aaa\uff0c\u5b83\u5011\u4e0d\u80fd\u88ab\u89f8\u6478\uff0c\u4f46\u4e5f\u662f\u91cd\u8981\u7684\u8cc7\u7522\u3002<br \/>\n\u4f8b\u5982\uff1a\u5c08\u5229\u3001\u5546\u6a19\u3001\u7248\u6b0a\u3001\u5546\u8b7d\u548c\u54c1\u724c\u77e5\u540d\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u50f9\u503c&quot;}\"><strong>\u50f9\u503c<\/strong><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u53ef\u4ee5\u589e\u52a0\u7576\u524d\u7684\u5e02\u5834\u50f9\u503c&quot;}\">\u8cc7\u7522\u53ef\u4ee5\u5275\u9020\u672a\u4f86\u6536\u5165\uff0c\u4e5f\u5bb9\u6613\u8861\u91cf\u7576\u524d\u7684\u5e02\u5834\u50f9\u503c\u3002<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u53ef\u4ee5\u589e\u52a0\u6f5b\u5728\u6536\u5165&quot;}\">\u53ef\u4ee5\u589e\u52a0\u6f5b\u5728\u6536\u5165\uff0c\u4f46\u4e0d\u6613\u8861\u91cf\u7576\u4e0b\u50f9\u503c\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u6210\u672c\u4f30\u7b97&quot;}\"><strong>\u6210\u672c\u4f30\u7b97<\/strong><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u6709\u5be6\u9ad4\u5b58\u5728\uff0c\u6210\u672c\u5f88\u5bb9\u6613\u78ba\u5b9a&quot;}\">\u6709\u5be6\u9ad4\u5b58\u5728\uff0c\u6210\u672c\u5f88\u5bb9\u6613\u78ba\u5b9a\u3002<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u7121\u5be6\u9ad4\u5b58\u5728\uff0c\u6210\u672c\u4e0d\u5bb9\u6613\u78ba\u5b9a&quot;}\">\u7121\u5be6\u9ad4\u5b58\u5728\uff0c\u6210\u672c\u4e0d\u5bb9\u6613\u78ba\u5b9a\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u8cb6\u503c\u8a08\u7b97&quot;}\"><strong>\u8cb6\u503c\u8a08\u7b97<\/strong><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u63a1\u7528\u6298\u820a\u8a08\u7b97\uff0c\u5e02\u5834\u50f9\u503c\u3001\u5e33\u9762\u50f9\u503c\u90fd\u6703\u767c\u751f\u8b8a\u5316\u3002&quot;}\">\u63a1\u7528<strong>\u6298\u820a<\/strong>\u8a08\u7b97\uff0c\u5e02\u5834\u50f9\u503c\u3001\u5e33\u9762\u50f9\u503c\u90fd\u6703\u767c\u751f\u8b8a\u5316\u3002<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u63a1\u7528\u6524\u92b7\u8a08\u7b97\uff0c\u5e02\u503c\u6703\u8b8a\u5316\uff0c\u4f46\u5e33\u9762\u50f9\u503c\u4fdd\u6301\u4e0d\u8b8a\u3002&quot;}\">\u63a1\u7528<strong>\u6524\u92b7<\/strong>\u8a08\u7b97\uff0c\u5e02\u503c\u6703\u8b8a\u5316\uff0c\u4f46\u5e33\u9762\u50f9\u503c\u4fdd\u6301\u4e0d\u8b8a\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u662f\u5426\u80fd\u7576\u62b5\u62bc\u54c1&quot;}\"><strong>\u662f\u5426\u80fd\u7576\u62b5\u62bc\u54c1<\/strong><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u53ef\u505a\u70ba\u62b5\u62bc\u54c1\u7c4c\u96c6\u8cb8\u6b3e&quot;}\">\u53ef\u505a\u70ba\u62b5\u62bc\u54c1\u7c4c\u96c6\u8cb8\u6b3e\u3002<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u901a\u5e38\u5f88\u96e3\u7576\u62b5\u62bc\u54c1\u4f86\u7c4c\u96c6\u8cb8\u6b3e&quot;}\">\u5f88\u96e3\u7576\u62b5\u62bc\u54c1\u4f86\u7c4c\u96c6\u8cb8\u6b3e\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u662f\u5426\u5bb9\u6613\u88ab\u7834\u58de&quot;}\"><strong>\u662f\u5426\u5bb9\u6613\u88ab\u7834\u58de<\/strong><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u53ef\u80fd\u88ab\u706b\u707d\u3001\u98b6\u98a8\u6216\u5176\u4ed6\u707d\u96e3\u6216\u4e8b\u6545\u6467\u6bc0\u3002&quot;}\">\u53ef\u80fd\u88ab\u706b\u707d\u3001\u98b6\u98a8\u6216\u5176\u4ed6\u707d\u96e3\u6216\u4e8b\u6545\u6467\u6bc0\u3002<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u4e0d\u6703\u88ab\u706b\u707d\u3001\u98b6\u98a8\u6216\u5176\u4ed6\u707d\u96e3\u6216\u4e8b\u6545\u6467\u6bc0\u3002\\n \u53ef\u80fd\u88ab\u4eba\u70ba\u7684\u7c97\u5fc3\u5927\u610f\u6467\u6bc0\uff0c\u6216\u8005\u53d7\u5230\u516c\u53f8\u8ca0\u9762\u5f62\u8c61\u5f71\u97ff\u3002&quot;}\">\u4e0d\u6703\u88ab\u706b\u707d\u3001\u98b6\u98a8\u6216\u5176\u4ed6\u707d\u96e3\u6216\u4e8b\u6545\u6467\u6bc0\u3002<br \/>\n\u53ef\u80fd\u88ab\u4eba\u70ba\u7684\u7c97\u5fc3\u5927\u610f\u6467\u6bc0\uff0c\u6216\u8005\u53d7\u5230\u516c\u53f8\u8ca0\u9762\u5f62\u8c61\u5f71\u97ff\uff0c\u5c0e\u81f4\u5275\u9020\u50f9\u503c\u80fd\u529b\u6e1b\u640d(\u4f46\u4e0d\u6703\u53cd\u6620\u5728\u8ca1\u5831\u4e0a)\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u51fa\u552e&quot;}\"><strong>\u662f\u5426\u597d\u51fa\u552e<\/strong><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u5bb9\u6613\u51fa\u552e&quot;}\">\u6d41\u52d5\u8cc7\u7522\u5bb9\u6613\u51fa\u552e\uff0c\u6709\u5f62\u7684\u56fa\u5b9a\u8cc7\u7522\u4e0d\u5bb9\u6613\u51fa\u552e\u3002<\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u8f03\u96e3\u5feb\u901f\u51fa\u552e&quot;}\">\u7121\u5f62\u8cc7\u7522\u8f03\u96e3\u5feb\u901f\u51fa\u552e\u3001\u7f3a\u4e4f\u516c\u5141\u50f9\u503c\u3002\u6709\u90e8\u5206\u4e0d\u53ef\u8b58\u5225\u8cc7\u7522(\u5982\u5546\u8b7d)\u7121\u6cd5\u5206\u96e2\u51fa\u552e\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: right;\" colspan=\"3\" rowspan=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u8cc7\u6599\u6574\u7406\uff1aMr.Market\u5e02\u5834\u5148\u751f&quot;}\" data-sheets-textstyleruns=\"{&quot;1&quot;:0}\uee10{&quot;1&quot;:5,&quot;2&quot;:{&quot;2&quot;:{&quot;1&quot;:2,&quot;2&quot;:1136076},&quot;9&quot;:1}}\" data-sheets-hyperlinkruns=\"{&quot;1&quot;:5,&quot;2&quot;:&quot;https:\/\/\/&quot;}\uee10{&quot;1&quot;:18}\"><span style=\"font-size: 14px;\">\u8cc7\u6599\u6574\u7406\uff1a<a class=\"in-cell-link\" href=/index.html"https:\/\/\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">Mr.Market\u5e02\u5834\u5148\u751f<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p>\u5e02\u5834\u5148\u751f\u89c0\u9ede\uff1a\u6709\u4e00\u9ede\u503c\u5f97\u601d\u8003\u662f\u300c\u6709\u5f62\u8cc7\u7522\uff0c\u4e00\u5b9a\u6bd4\u7121\u5f62\u8cc7\u7522\u597d\u55ce\uff1f\u300d<\/p>\n<p>\u5982\u679c\u55ae\u5f9e\u8ca1\u52d9\u4e0a\uff0c\u4f60\u6703\u767c\u73fe\u6709\u5f62\u8cc7\u7522\u66f4\u6613\u8b8a\u73fe\u3001\u66f4\u6613\u8861\u91cf\u50f9\u503c\u3001\u66f4\u52a0\u660e\u78ba\u5177\u9ad4\uff0c\u7121\u5f62\u8cc7\u7522\u5247\u5426\u3002<\/p>\n<p>\u4f46\u771f\u7684\u662f\u9019\u6a23\u55ce\uff1f<\/p>\n<p>\u6211\u8a8d\u70ba\u6709\u500b\u89c0\u5ff5\u5f88\u91cd\u8981\u662f\uff1a\u300c<a href=/index.html"https:\/\/\/value-thinking-1\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">\u5f9e\u50f9\u503c\u601d\u8003\uff0c\u6bd4\u5f9e\u6210\u672c\u601d\u8003\u66f4\u91cd\u8981\u3002<\/a>\u300d<\/p>\n<p>\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u6578\u5b57\uff0c\u5728\u6703\u8a08\u4e0a\u50c5\u662f\u53cd\u6620\u7d00\u9304\u6210\u672c\uff0c\u4f46\u8cc7\u7522\u8ca0\u50b5\u8868\u4e26\u7121\u6cd5\u544a\u8a34\u4f60\u5b83\u5728\u672a\u4f86\u80fd\u5275\u9020\u591a\u5c11\u50f9\u503c\u3002<\/p>\n<p>\u4e5f\u8a31\u8b93\u516c\u53f8\u4f01\u696d\u4e0d\u65b7\u6210\u9577\u7684\u95dc\u9375\uff0c\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u50c5\u50c5\u662f\u67d0\u500b\u6210\u672c\u53ea\u6709\u4e00\u9ede\u9ede\u7684\u5c08\u5229\u3001\u7248\u6b0a\u3001\u7279\u8a31\u6b0a\u3002<\/p>\n<p>\u7406\u89e3\u9019\u4e00\u9ede\uff0c\u4e5f\u8a31\u80fd\u5e6b\u4f60\u8df3\u812b\u8ca1\u52d9\u5831\u8868\u7684\u9650\u5236\uff0c\u5f9e\u5546\u696d\u4e0a\u66f4\u5ee3\u6cdb\u7684\u8996\u89d2\u53bb\u7406\u89e3\u4e00\u9593\u4f01\u696d\u3002<\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2_%E6%94%A4%E9%8A%B7_%E6%98%AF%E4%BB%80%E9%BA%BC%E6%84%8F%E6%80%9D%EF%BC%9F\"><\/span>\u7121\u5f62\u8cc7\u7522 \u6524\u92b7 \u662f\u4ec0\u9ebc\u610f\u601d\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=/index.html"https:\/\/\/what-is-depreciation-amortization\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u6298\u820a\u548c\u6524\u92b7<\/a>\u5728\u8ca1\u52d9\u4e0a\u662f\u4e00\u7a2e\u7d93\u904e\u8abf\u6574\u7684\u8ca1\u52d9\u6578\u64da\uff0c\u56e0\u70ba\u4e0d\u662f\u5be6\u969b\u72c0\u6cc1\uff0c\u56e0\u6b64\u7406\u89e3\u8d77\u4f86\u6703\u6bd4\u8f03\u62bd\u8c61\u3002<\/p>\n<p>\u7c21\u55ae\u4f86\u8aaa\uff0c\u6298\u820a\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>\u4f8b\u5982\uff1a\u6211\u4eca\u5929\u8cb7\u4e86\u4e00\u53f0\u751f\u7522\u6a5f\u68b0\u6210\u672c100\u842c\u5143\uff0c\u53ef\u4ee5\u752810\u5e74\uff0c<br \/>\n\u5728\u640d\u76ca\u8868\u5e33\u4e0a\uff0c\u5be6\u969b\u4e0a\u96d6\u7136\u4ed8\u51fa\u4e86100\u842c\u5143\u6210\u672c\uff0c\u4f46\u5e33\u4e0a\u6703\u5728\u672a\u4f8610\u5e74\u8a18\u9304\u6bcf\u5e7410\u842c\u5143\u6210\u672c\uff0c<br \/>\n\u9019\u904e\u7a0b\u5c31\u7a31\u70ba\u6298\u820a\uff0c\u800c\u5728\u672a\u4f86\u5e7e\u5e74\u96d6\u7136\u640d\u76ca\u4e0a\u4ed8\u51fa10\u842c\u6210\u672c\uff0c\u4f46\u5be6\u969b\u4e0a\u4e26\u6c92\u6709\u73fe\u91d1\u6d41\u51fa\uff0c\u56e0\u6b64\u5728\u8861\u91cf\u73fe\u91d1\u6d41\u6642\uff0c\u8981\u628a\u640d\u76ca\u52a0\u56de10\u842c\u5143\u624d\u662f\u771f\u6b63\u7684\u73fe\u91d1\u6d41\u60c5\u6cc1\u3002<br \/>\n\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\uff0c\u4e5f\u6703\u96a8\u8457\u6298\u820a\uff0c\u6e1b\u8a08\u8cc7\u7522\u7684\u50f9\u503c\uff0c\u4ee3\u8868\u9019\u500b100\u842c\u5143\u6210\u672c\u7684\u6a5f\u68b0\u5668\u5177\uff0c10\u5e74\u5f8c\u50f9\u503c\u6703\u6b78\u96f6\u3002<\/p>\n<p>\u5148\u7406\u89e3\u6298\u820a\uff0c\u6bd4\u8f03\u597d\u7406\u89e3\u6524\u92b7\uff0c<br \/>\n\u56e0\u70ba\u6524\u92b7\u5728\u8ca1\u52d9\u4e0a\u7684\u8a08\u7b97\u548c\u610f\u7fa9\u8207\u6298\u820a\u5b8c\u5168\u4e00\u6a23\uff0c\u53ea\u662f\u5c0d\u8c61\u5f9e\u6709\u5f62\u8cc7\u7522\uff0c\u8b8a\u6210\u7121\u5f62\u8cc7\u7522\u3002<\/p>\n<p>\u6524\u92b7\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\u3002<\/p>\n<p>\u4f8b\u5982\u4eca\u5929\u53d6\u5f97\u67d0\u4e00\u500b\u7279\u8a31\u7d93\u71df\u6b0a\uff0c\u82b1\u8cbb\u4e86100\u842c\u5143\uff0c\u53ef\u4ee5\u752810\u5e74\uff0c<br \/>\n\u56e0\u6b64\u5728\u640d\u76ca\u7d00\u9304\u4e0a\uff0c\u6703\u628a\u5b83\u7d00\u9304\u6210\u672a\u4f8610\u5e74\u6bcf\u5e74\u7522\u751f10\u842c\u5143\u7684\u652f\u51fa\uff0c\u5728\u73fe\u91d1\u6d41\u4e0a\u5247\u662f\u521d\u59cb\u6709\u73fe\u91d1\u6d41\u51fa\uff0c\u672a\u4f86\u5247\u662f\u8981\u52a0\u56de\u6524\u92b7\u3002<br \/>\n\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\uff0c\u5247\u662f\u6703\u96a8\u6642\u9593\u7d93\u904e\uff0c\u6bcf\u5e74\u6e1b\u8a08\u9019\u9805\u7121\u5f62\u8cc7\u7522\u7684\u50f9\u503c10\u842c\u5143\u3002<\/p>\n<p>\u82e5\u60f3\u8a73\u7d30\u77ad\u89e3\u6524\u92b7\u662f\u4ec0\u9ebc\uff0c<br \/>\n\u53ef\u95b1\u8b80\uff1a<a href=/index.html"https:\/\/\/what-is-depreciation-amortization\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u6298\u820a\u3001\u6524\u92b7\u662f\u4ec0\u9ebc\uff1f\u6298\u820a\u8207\u6524\u92b7\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E5%BE%9E%E8%B2%A1%E5%A0%B1%E4%B8%8A%E6%80%8E%E9%BA%BC%E7%9C%8B%EF%BC%9F\"><\/span>\u7121\u5f62\u8cc7\u7522\u5f9e\u8ca1\u5831\u4e0a\u600e\u9ebc\u770b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8cc7\u7522\u901a\u5e38\u6703\u51fa\u73fe\u5728\u516c\u53f8\u7684<a href=/index.html"https:\/\/\/what-is-balance-sheet-4\/\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"internal\">\u8cc7\u7522\u8ca0\u50b5\u8868<\/a>\u4e0a\uff0c<\/p>\n<p>\u5e95\u4e0b\u4ee5\u8fea\u58eb\u5c3c\u516c\u53f8\u70ba\u4f8b\uff0c\u53ef\u4ee5\u770b\u5230\u5546\u8b7d\u3001\u7121\u5f62\u8cc7\u7522\u662f\u5206\u5225\u8a8d\u5217\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u8cc7\u7522\u9805\u76ee\u4e2d\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-38191\" src=/index.html"https:\/\/\/wp-content\/uploads\/20220701160608_14.jpg\" alt=\"Disney\u516c\u53f8\u7121\u5f62\u8cc7\u7522\u8207\u5546\u8b7d\" width=\"1557\" height=\"815\" srcset=\"https:\/\/\/wp-content\/uploads\/20220701160608_14.jpg 1557w, https:\/\/\/wp-content\/uploads\/20220701160608_14-1536x804.jpg 1536w\" sizes=\"(max-width: 1557px) 100vw, 1557px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E5%A6%82%E4%BD%95%E6%9F%A5%E8%A9%A2%EF%BC%9F\"><\/span>\u7121\u5f62\u8cc7\u7522\u5982\u4f55\u67e5\u8a62\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u53ef\u4ee5\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\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=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><img decoding=\"async\" class=\"alignnone size-full wp-image-38188\" src=/index.html"https:\/\/\/wp-content\/uploads\/20220701160601_32.jpg\" alt=\"\u67e5\u8a62\u53f0\u80a1\u7121\u5f62\u8cc7\u7522\" width=\"1557\" height=\"815\" srcset=\"https:\/\/\/wp-content\/uploads\/20220701160601_32.jpg 1557w, https:\/\/\/wp-content\/uploads\/20220701160601_32-1536x804.jpg 1536w\" sizes=\"(max-width: 1557px) 100vw, 1557px\" \/><\/p>\n<p>\u570b\u5916\u67e5\u8a62\u7db2\u7ad9\u53ef\u81f3<a href=/index.html"https:\/\/roic.ai\/financials\/googl\" data-wpel-link=\"external\" target=\"_blank\" rel=\"noopener nofollow\">roic.ai\u67e5\u8a62(\u4ee5Google\u70ba\u4f8b)<\/a><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-38189\" src=/index.html"https:\/\/\/wp-content\/uploads\/20220701160604_11.jpg\" alt=\"\" width=\"1557\" height=\"815\" srcset=\"https:\/\/\/wp-content\/uploads\/20220701160604_11.jpg 1557w, https:\/\/\/wp-content\/uploads\/20220701160604_11-1536x804.jpg 1536w\" sizes=\"(max-width: 1557px) 100vw, 1557px\" \/><\/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%E7%84%A1%E5%BD%A2%E8%B3%87%E7%94%A2%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F\"><\/span>\u5feb\u901f\u91cd\u9ede\u6574\u7406\uff1a\u7121\u5f62\u8cc7\u7522\u662f\u4ec0\u9ebc\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-size: 16px;\">\u7121\u5f62\u8cc7\u7522(Intangible Assets)\u662f\u6307\u5c0d\u516c\u53f8\u76f8\u7576\u91cd\u8981\u7684\u975e\u5be6\u7269\u8cc7\u7522\uff0c\u4f8b\u5982\uff1a\u5c08\u5229\u3001\u5546\u6a19\u3001\u7248\u6b0a\u3001\u5546\u8b7d\u7b49\uff0c\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<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u6709\u5f62\u8cc7\u7522(Tangible Assets)\u662f\u5be6\u7269\u8cc7\u7522\uff0c\u6703\u6bd4\u7121\u5f62\u8cc7\u7522\u66f4\u597d\u7406\u89e3\uff0c\u9019\u662f\u6307\u4f60\u53ef\u4ee5\u89f8\u6478\u5230\u3001\u6709\u50f9\u503c\u7684\u7269\u54c1\uff0c\u5305\u62ec\u50a2\u4ff1\u3001\u96fb\u8166\u3001\u5efa\u7bc9\u7269\u548c\u8eca\u8f1b\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u7121\u5f62\u8cc7\u7522\u7e3d\u5171\u6709\u5169\u5927\u7a2e\u985e\uff1a\u53ef\u8b58\u5225\u3001\u4e0d\u53ef\u8b58\u5225\u7684\uff0c\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247(IFRS)\u88e1\u9762\u7684\u5b9a\u7fa9\uff1a\u7121\u5f62\u8cc7\u7522\u88ab\u5b9a\u7fa9\u70ba\u53ef\u8b58\u5225\u3001\u6c92\u6709\u5be6\u7269\u7684\u975e\u8ca8\u5e63\u8cc7\u7522\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u5546\u8b7d\u3001\u54c1\u724c\u3001\u8072\u8b7d\u88ab\u6b78\u985e\u5728<strong>\u4e0d\u53ef\u8b58\u5225<\/strong>\u7684\u7121\u5f62\u8cc7\u7522\uff0c\u5546\u8b7d\u53ea\u6703\u767c\u751f\u5728\u4f01\u696d\u4f75\u8cfc\u7684\u60c5\u6cc1\uff0c\u5fc5\u9808\u540c\u6642\u6eff\u8db3\u4f01\u696d\u4f75\u8cfc\u3001\u8d85\u984d\u8cfc\u8cb7\u9019\u5169\u500b\u689d\u4ef6\uff0c\u624d\u6703\u7522\u751f\u5546\u8b7d\u3002<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u7121\u5f62\u8cc7\u7522\u6703\u5217\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\uff0c\u4f46\u6709\u6642\u5546\u8b7d\u4e26\u4e0d\u6703\u5217\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\uff0c\u9019\u662f\u56e0\u70ba\u6703\u8a08\u4e0d\u8a8d\u5217\u5167\u90e8\u5275\u9020\u7684\u5546\u8b7d(\u5167\u90e8\u5275\u9020\u7684\u6703\u88ab\u8a18\u70ba\u8cbb\u7528\u800c\u975e\u8cc7\u7522)\uff0c\u53ea\u6709\u5916\u90e8\u8cfc\u8cb7\u7684\u624d\u6703\u8a8d\u5217\u70ba\u8cc7\u7522\u3002<\/span><\/li>\n<\/ol>\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>\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 \u5169\u8005\u6700\u7c21\u55ae\u7684\u5224\u5225\u662f\u80fd\u4e0d\u80fd\u89f8\u6478\u5230\u3001\u6709\u6c92\u6709\u5be6\u9ad4\u5b58\u5728\uff0c\u53e6\u5916\u5176\u4e2d [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":38166,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[160],"tags":[726,765,799,800,1673],"table_tags":[],"modified_by":"eden","jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/\/wp-content\/uploads\/20220701142510_99.jpg","jetpack-related-posts":[{"id":13433,"url":"https:\/\/\/what-is-goodwill\/","url_meta":{"origin":26130,"position":0},"title":"\u5546\u8b7d\u662f\u4ec0\u9ebc\uff1f\u80fd\u7528\u4f86\u8a55\u4f30\u4f01\u696d\u98a8\u96aa\uff1f\u4e00\u5206\u9418\u770b\u61c2\u5546\u8b7d","author":"Mr.Market\u5e02\u5834\u5148\u751f","date":"2021-01-03","format":false,"excerpt":"\u5728\u8ca1\u52d9\u5831\u8868\u4e2d\uff0c\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u6709\u4e00\u500b\u6b04\u4f4d\u53eb\u505a\u300c\u5546\u8b7d\u300d\u3002 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