{"id":1599,"date":"2014-05-25T13:15:21","date_gmt":"2014-05-25T05:15:21","guid":{"rendered":"https:\/\/gcboytw.synology.me\/tarot\/?p=1599"},"modified":"2026-03-17T10:37:42","modified_gmt":"2026-03-17T02:37:42","slug":"illustrated-explanation-of-the-new-financial-report-ch1-2","status":"publish","type":"post","link":"https:\/\/gcboytw.synology.me\/blog\/books\/illustrated-explanation-of-the-new-financial-report-ch1-2\/","title":{"rendered":"\u8b80\u66f8\u5fc3\u5f97-\u5716\u89e3\u65b0\u5236\u88c1\u5831\u9078\u597d\u80a1<\u4e00\u3001\u4e8c\u7ae0>"},"content":{"rendered":"<p>\u770b\u4e86\u96f7\u5927\u7684\u63a8\u85a6\uff0c\u89ba\u5f97\u9019\u771f\u662f\u672c\u4e0d\u932f\u7684\u66f8<br 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#0000ff;\">\u5bf6\u6210<\/span><\/a><\/span>)\uff1b\u53e6\u5916\u4e5f\u8981\u6ce8\u610f\u63a1\u53d6\u6b0a\u76ca\u6cd5\u8a8d\u5217\u7684\u6295\u8cc7\uff0c\u9019\u8868\u793a\u9019\u985e\u7684\u516c\u53f8\u6c92\u6709\u4f75\u5230\u5408\u4f75\u5831\u8868\u5167\uff0c\u8981\u662f\u5408\u4f75\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u6709\u300c\u63a1\u7528\u6b0a\u76ca\u6cd5\u4e4b\u6295\u8cc7\u300d\uff0c\u6bd4\u4f8b\u904e\u9ad8\u7684\u8a71\u4e5f\u662f\u8981\u5c0f\u5fc3\u3002<\/li>\n<li>\u53ef\u4ee5\u5f9e\u640d\u76ca\u8868\u4e2d\u300c\u4f01\u696d\u7372\u5229\u300d\u3001\u300c\u5b50\u516c\u53f8(\u6301\u80a150%\u4ee5\u4e0a)\u71df\u6536\u3001\u7372\u5229\u300d\u8207\u300c\u76f8\u95dc\u4f01\u696d(20%~50%)\u7372\u5229\u300d\u9019\u4e09\u500b\u56e0\u5b50\u4f86\u89c0\u5bdf\u4f01\u696d\u7684\u7372\u5229\u72c0\u6cc1\uff0c\u60df\u524d\u5169\u9805\uff0c\u5fc5\u9808\u8003\u91cf\u5230\u975e\u63a7\u5236\u6b0a\u76ca\u7684\u6bd4\u4f8b\u9ad8\u4f4e\uff0c\u6703\u5426\u904e\u5ea6\u7a00\u91cb\u7372\u5229\u3002<\/li>\n<\/ol>\n<ul>\n<li>\u8cc7\u7522\u8ca0\u50b5\u8868<\/li>\n<\/ul>\n<ol>\n<ol>\n<li>IFRSs\u70ba\u5fe0\u5be6\u53cd\u61c9\u8cc7\u7522\u6d41\u52d5\u6027\uff0c\u5141\u8a31\u4f01\u696d\u81ea\u884c\u6c7a\u5b9a\u8981\u5c07\u91d1\u878d\u8cc7\u7522\u6b78\u985e\u70ba\u6d41\u52d5\u8cc7\u7522\u6216\u975e\u6d41\u52d5\u8cc7\u7522\uff0c\u9664\u4e86\u6703\u8b93\u6d41\u52d5\u6bd4\u7684\u6578\u5b57\u6bd4\u8f03\u597d\u770b\u4e4b\u5916\uff0c\u4e5f\u6703\u5f71\u97ff\u640d\u76ca\u8868\u4e0a\u7684\u6578\u64da\u3002<\/li>\n<li>\u80a1\u6771\u6b0a\u76ca\u8868\u4e0a\uff0c\u6709\u65b0\u589e\u300c\u975e\u63a7\u5236\u6b0a\u76ca\u300d\u9805\u76ee\uff0c\u89c0\u5bdf\u6642\u8981\u6ce8\u610f\u6b64\u9805\u76ee\u6703\u7a00\u91cb\u6389\u6bcd\u516c\u53f8\u7684\u7372\u5229\u3002<\/li>\n<li>\u9577\u671f\u6295\u8cc7\u7684\u5371\u96aa\u5728\u65bc\uff0c\u8f49\u6295\u8cc7\u516c\u53f8\u7684\u8cc7\u7522\u8ca0\u50b5\u72c0\u6cc1\u4e0d\u7ba1\u5982\u4f55\uff0c\u90fd\u6c92\u6709\u5728\u6b64\u5831\u8868\u63ed\u9732\uff0c\u6240\u4ee5\u7576\u770b\u5230\u9577\u671f\u6295\u8cc7\u7684\u6bd4\u91cd\u9ad8\u6642\uff0c\u4e00\u5b9a\u8981\u6ce8\u610f\u3002<\/li>\n<\/ol>\n<\/ol>\n<ul>\n<li>\u7d9c\u5408\u640d\u76ca\u8868<\/li>\n<\/ul>\n<ol>\n<ol>\n<li>\u55ae\u7d14\u770bYahoo\u80a1\u5e02\u6574\u7406\u7684\u640d\u76ca\u8cc7\u6599\uff0c\u4e26\u4e0d\u662f\u4ec0\u9ebc\u597d\u65b9\u6cd5\uff0c\u56e0\u70ba\u904e\u5ea6\u7c21\u5316\u7684\u6578\u5b57\u7d50\u679c\uff0c\u986f\u793a\u4e0d\u51fa\u640d\u76ca\u8868\u4e2d\u96b1\u85cf\u7684\u554f\u984c\u3002<\/li>\n<li>\u7576\u770b\u5230\u71df\u6536\u5275\u65b0\u9ad8\u7684\u6642\u5019\uff0c\u53ef\u5225\u6025\u8457\u958b\u5fc3\uff0c\u842c\u4e00\u6210\u672c\u4e5f\u96a8\u4e4b\u588a\u9ad8\uff0c\u5247\u7372\u5229\u4e0d\u4e00\u5b9a\u6703\u589e\u52a0\uff1b\u6bd4\u8f03\u597d\u7684\u65b9\u5f0f\uff0c\u662f\u89c0\u5bdf\u9577\u6642\u9593\u71df\u904b\u6210\u672c\u7684\u8b8a\u5316\u8da8\u52e2\uff0c\u82e5\u8b8a\u52d5\u4e0d\u5927\uff0c\u71df\u6536\u5275\u65b0\u9ad8\u624d\u6709\u610f\u7fa9\u3002<\/li>\n<li>\u53ef\u4ee5\u5f9e\u71df\u696d\u8cbb\u7528\u7d30\u9805\uff0c\u4f86\u770b\u51fa\u516c\u53f8\u7684\u767c\u5c55\u65b9\u5411\uff0c\u540c\u6642\u4e5f\u53ef\u4ee5\u6bd4\u8f03\u540c\u884c\u9593\u7684\u4f01\u696d\u5f7c\u6b64\u7684\u7d93\u71df\u7b56\u7565\u3002<\/li>\n<li>\u696d\u5916\u6536\u652f\u7684\u90e8\u4efd\uff0c\u727d\u6d89\u7684\u662f\u8f49\u6295\u8cc7\u6210\u6548\u3001\u532f\u514c\u6536\u76ca\u8207\u4e00\u6b21\u6027\u7372\u5229\uff0f\u640d\u5931\uff0c\u55ae\u770bEPS\u6578\u5b57\uff0c\u53ef\u80fd\u6703\u5ffd\u7565\uff1b\u8981\u9032\u4e00\u6b65\u53bb\u770b\u4f01\u696d\u70ba\u4ec0\u9ebc\u8cfa\uff0f\u8ce0\u9322\u3002<\/li>\n<li>\u640d\u76ca\u8868\u4e2d\u7684\u300c\u5099\u4f9b\u51fa\u552e\u91d1\u878d\u8cc7\u7522\u7684\u672a\u5be6\u73fe\u640d\u76ca\u300d\u9805\u76ee\uff0c\u4e0d\u7ba1\u640d\u5931\u6216\u6536\u76ca\u591a\u5c11\uff0c\u5c0dEPS\u90fd\u4e0d\u6703\u6709\u5f71\u97ff\uff0c\u4ee3\u8868\u9019\u9805\u76ee\u4e0d\u7528\u8a8d\u5217\uff0c\u9019\u7d66\u4f01\u696d\u5f88\u5927\u7684\u64cd\u4f5c\u7a7a\u9593\uff0c\u8981\u662f\u624b\u4e2d\u6301\u6709\u9245\u984d\u8667\u640d\u7684\u91d1\u878d\u8cc7\u7522\uff0c\u6703\u662f\u5f88\u5927\u7684\u96b1\u6182\u3002<\/li>\n<\/ol>\n<\/ol>\n<ul>\n<li>\u73fe\u91d1\u6d41\u91cf\u8868<\/li>\n<\/ul>\n<ol>\n<ol>\n<li>\u8cc7\u7522\u8ca0\u50b5\u8868\u3001\u640d\u76ca\u8868\u63a1\u61c9\u8a08\u5236\uff0c\u5e38\u6709\u6b0a\u8b8a\u60c5\u52e2\u7522\u751f\uff0c\u5bb9\u6613\u53d7\u5230\u64cd\u5f04\uff1b\u76f8\u53cd\u7684\uff0c\u73fe\u91d1\u6d41\u91cf\u8868\u5c31\u6bd4\u8f03\u4e0d\u6703\u6709\u9019\u6a23\u7684\u72c0\u6cc1\u7522\u751f\uff0c\u5b83\u7684\u6982\u5ff5\u662f\u300c\u6709\u73fe\u91d1\u7684\u6d41\u9032\uff0f\u6d41\u51fa\uff0c\u624d\u53ef\u4ee5\u7de8\u5217\u300d\u3002<\/li>\n<li>\u5c0d\u73fe\u91d1\u6d41\u91cf\u8868\u4f86\u8aaa\uff0c\u73fe\u91d1\u6d41\u5165\u4e0d\u4e00\u5b9a\u662f\u597d\u4e8b(\u5982\u501f\u6b3e\u3001\u8ce3\u5bb6\u7522)\uff1b\u73fe\u91d1\u6d41\u51fa\u4e5f\u4e0d\u4e00\u5b9a\u662f\u58de\u4e8b(\u5982\u64f4\u5ee0)\u3002<\/li>\n<li>\u5927\u90e8\u5206\u4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