{"id":1639,"date":"2014-07-05T12:10:15","date_gmt":"2014-07-05T04:10:15","guid":{"rendered":"https:\/\/gcboytw.synology.me\/tarot\/?p=1639"},"modified":"2026-03-17T10:37:29","modified_gmt":"2026-03-17T02:37:29","slug":"illustrated-explanation-of-the-new-financial-report-ch3","status":"publish","type":"post","link":"https:\/\/gcboytw.synology.me\/blog\/books\/illustrated-explanation-of-the-new-financial-report-ch3\/","title":{"rendered":"\u8b80\u66f8\u5fc3\u5f97-\u5716\u89e3\u65b0\u5236\u88c1\u5831\u9078\u597d\u80a1<\u4e09\u7ae0>"},"content":{"rendered":"

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\u7b2c\u4e09\u7ae0\uff1aIFRSs\u65b0\u898f\u5b9a\u885d\u64ca<\/strong><\/p>\n

    \n
  1. IFRSs\u53d6\u6d88\u4e86\u820a\u5236\u9700\u8981\u67e5\u6838\u7684\u534a\u5e74\u5831\uff0c\u6539\u70ba\u6838\u95b1\u5236\uff0c\u5fc5\u9808\u7b49\u5230\u5e74\u5831\u624d\u6703\u9032\u884c\u6bd4\u8f03\u6df1\u5165\u7684\u67e5\u6838\uff0c\u9019\u4ee3\u8868\u4f01\u696d\u7684\u8aa0\u4fe1\u554f\u984c\u5c07\u6703\u66f4\u52a0\u88ab\u91cd\u8996\u3002<\/li>\n
  2. \u4f01\u696d\u7684\u898f\u6a21\u5927\u5c0f\uff0c\u54ea\u4e00\u7a2e\u5c0d\u6295\u8cc7\u4eba\u6709\u5229\uff1f\u9019\u5f88\u96e3\u53bb\u65b7\u5b9a\uff1b\u4f46\u662f\u5f9e\u8ca1\u52d9\u5831\u8868\u7684\u89d2\u5ea6\u4f86\u770b\uff0c\u91cd\u9ede\u90fd\u53ea\u6709\u4e00\u500b\uff0c\u90a3\u5c31\u662f\u900f\u660e\u5ea6\u5920\u4e0d\u5920\uff0c\u800c\u9577\u671f\u6295\u8cc7\u7684\u6bd4\u4f8b\uff0c\u662f\u62ff\u4f86\u6a6b\u91cf\u900f\u660e\u5ea6\u7684\u4e00\u500b\u91cd\u8981\u6307\u6a19\u3002(\u8ca1\u52d9\u5831\u8868\u6700\u4e0d\u900f\u660e\u7684\u9805\u76ee–\u9577\u671f\u80a1\u6b0a\u6295\u8cc7\u89e3\u6790<\/a>)<\/li>\n
  3. \u9577\u671f\u6295\u8cc7\u662f\u4f01\u696d\u767c\u5c55\u904e\u7a0b\u7576\u4e2d\u5fc5\u7136\u6703\u5b58\u5728\u7684\u72c0\u614b\uff0c\u4f46\u9577\u8d77\u6295\u8cc7\u7684\u6bd4\u91cd\u4e0d\u53ef\u80fd\u7121\u9650\u5ea6\u7684\u64f4\u5f35\uff0c\u56e0\u6b64\u5728\u89c0\u5bdf\u8ca1\u5831\u6642\uff0c\u82e5\u9577\u671f\u6295\u8cc7\u6bd4\u4f8b\u4f54\u7e3d\u8cc7\u7522\u6bd4\u4f8b\u904e\u9ad8\u7684\u8a71\uff0c\u8ca1\u5831\u900f\u660e\u5ea6\u5c31\u6253\u6298\uff0c\u82e5\u662f\u5927\u591a\u6578\u6295\u8cc7\u7684\u516c\u53f8\u90fd\u96c6\u4e2d\u572840%\uff5e49.99%\uff0c\u4e14\u4ea4\u53c9\u6301\u80a1\u72c0\u6cc1\u8907\u96dc\u7684\u8a71\uff0c\u66f4\u6709\u53ef\u80fd\u662f\u6545\u610f\u64cd\u5f04\u7684\uff0c\u8981\u7279\u5225\u7559\u610f\u3002<\/li>\n
  4. \u9577\u671f\u6295\u8cc7\u4e0d\u4e00\u5b9a\u90fd\u662f\u6307\u8f49\u6295\u8cc7\u5230\u5225\u5bb6\u516c\u53f8\uff0c\u4f46\u662f\u6bd4\u4f8b\u904e\u9ad8\u6216\u662f\u6fc0\u589e\u7684\u6642\u5019\uff0c\u4e00\u5b9a\u8981\u53bb\u95b1\u8b80\u8ca1\u5831\u9644\u8a3b\u63ed\u9732\u4e8b\u9805\uff0c\u78ba\u8a8d\u9577\u671f\u6295\u8cc7\u7684\u90e8\u4f4d\u4f86\u81ea\u4f55\u8655(\u5982\u65b0\u5de8\uff0c102\u5e74\u9577\u671f\u6295\u8cc7\u6bd4\u4f8b\u589e\u52a0\uff0c\u4f86\u81ea\u65bc\u6295\u8cc7\u6027\u6027\u4e0d\u52d5\u7522\u6de8\u984d)\u3002
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  5. \u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u300c\u5099\u4f9b\u51fa\u552e\u91d1\u878d\u8cc7\u7522\u300d\u9805\u76ee\uff0c\u96d6\u672a\u5be6\u969b\u7522\u751f\u640d\u76ca(\u4e0d\u6703\u5f71\u97ffEPS)\uff0c\u4f46\u82e5\u662f\u6240\u6301\u6709\u7684\u91d1\u878d\u8cc7\u7522\u6709\u5927\u984d\u5ea6\u7684\u8667\u640d\uff0c\u5c0d\u4f01\u696d\u672c\u8eab\u6703\u662f\u4e00\u500b\u672a\u7206\u5f48\uff0c\u6240\u4ee5\u9019\u500b\u90e8\u4efd\u4e5f\u5fc5\u9808\u5728\u9644\u8a3b\u63ed\u9732\u4e8b\u9805\u4e2d\uff0c\u53bb\u7d30\u770b\u4e00\u4e0b\u7576\u521d\u7684\u6301\u6709\u6210\u672c\u70ba\u591a\u5c11\u3002<\/li>\n
  6. IFRSs\u5c0d\u65bc\u91d1\u878d\u8cc7\u7522\u90e8\u4efd\uff0c\u4f01\u696d\u53ef\u81ea\u884c\u6c7a\u5b9a\u54ea\u4e9b\u5217\u5165\u7d93\u5e38\u4ea4\u6613(\u6703\u5f71\u97ffEPS)\uff0c\u800c\u54ea\u4e9b\u5217\u5165\u5099\u4f9b\u51fa\u552e(\u4e0d\u5f71\u97ffEPS)\uff0c\u9019\u5c0d\u640d\u76ca\u8868\u6709\u5f88\u5927\u7684\u64cd\u5f04\u7a7a\u9593\uff0c\u6240\u4ee5\u4e0d\u7ba1\u600e\u9ebc\u6a23\uff0c\u9019\u500b\u90e8\u4efd\u90fd\u8981\u95dc\u5fc3\u4e00\u4e0b\u3002<\/li>\n
  7. \u5408\u4f75\u5831\u8868\u4e2d\u7684\u9644\u8a3b\u8aaa\u660e<\/span>\uff0c\u6216\u662f\u6bcd\u516c\u53f8\u5831\u8868\u4e2d\u7684\u91cd\u8981\u6703\u8a08\u9805\u76ee\u660e\u7d30\u8868<\/span>\uff0c\u53ef\u4ee5\u770b\u5230\u5099\u4f9b\u51fa\u552e\u660e\u7d30\uff0c\u88e1\u9762\u6709\u8a18\u8f09\u53d6\u5f97\u6210\u672c\u8207\u5e02\u50f9\uff0c\u53ef\u4f9b\u5206\u6790\u3002<\/li>\n
  8. \u905e\u5ef6\u6536\u5165\u5c0d\u4f01\u696d\u4f86\u8aaa\uff0c\u53ef\u4ee5\u770b\u4f5c\u662f\u9810\u6536\u73fe\u91d1\u670d\u52d9\uff0c\u7b49\u5230\u672a\u4f86\u670d\u52d9\u3001\u7d05\u5229\u514c\u63db\u4e4b\u5f8c\uff0c\u6703\u8f49\u70ba\u71df\u6536(\u4f46\u73fe\u91d1\u6d41\u4e0d\u6703\u589e\u52a0)\uff0c\u6240\u4ee5\u89c0\u5bdf\u905e\u5ef6\u6536\u5165\uff0c\u53ef\u4ee5\u4f5c\u70ba\u672a\u4f86\u71df\u6536\u52d5\u80fd\u7684\u9810\u4f30\u3002<\/li>\n
  9. IFRSs\u4ee5\u900f\u660e\u5ea6\u70ba\u4e3b\u7684\u6982\u5ff5\uff0c\u5c0d\u71df\u5efa\u696d\u7684\u71df\u6536\u7522\u751f\u5f88\u5927\u7684\u5f71\u97ff\uff0c\u4ee5\u5f80\u5728\u71df\u6536\u90e8\u4efd\u63a1\u7528\u5b8c\u5de5\u6bd4\u4f8b\u8a8d\u5217\uff0c\u65b0\u5236\u6539\u70ba\u4ea4\u5c4b\u5f8c\u624d\u53ef\u8a8d\u5217\u6536\u5165\uff0c\u9019\u6a23\u4e5f\u8a31\u53ef\u4ee5\u904f\u6b62\u5efa\u5546\u7121\u9650\u5236\u4e00\u76f4\u84cb\u623f\u5b50\u4f86\u5275\u9020\u5047\u71df\u6536\uff1b\u540c\u6642\u5efa\u5546\u4e5f\u5f97\u9867\u53ca\u6bcf\u500b\u5efa\u6848\u5b8c\u5de5\u6642\u7a0b\uff0c\u907f\u514d\u6709\u4e00\u5e74\u6c92\u71df\u6536\u7684\u7a98\u5883\u3002<\/li>\n
  10. \u5b58\u8ca8\u5305\u542b\u539f\u6599\u3001\u534a\u6210\u54c1\u8207\u6210\u54c1\u4e09\u500b\u90e8\u4efd\uff0c\u5b58\u8ca8\u640d\u76ca\u5f9e\u4ee5\u5f80\u7684\u696d\u5916\u6536\u652f\u6539\u5230\u71df\u696d\u6210\u672c\u9805\u76ee\uff0c\u6703\u5c0d\u6bdb\u5229\u7387\u9020\u6210\u5f71\u97ff<\/span>\uff1b\u56e0\u6b64\u4e0d\u53ef\u4ee5\u55ae\u9760\u6bdb\u5229\u7387\u5224\u65b7\u4f01\u696d\u512a\u52a3\uff0c\u9084\u8981\u4ee5\u7a05\u524d\u76c8\u76ca\u7387\u4f86\u8f14\u4f50\uff1b\u6216\u662f\u5254\u9664\u5b58\u8ca8\u640d\u76ca\u7684\u5f71\u97ff\uff0c\u91cd\u65b0\u8a08\u7b97\u6bdb\u5229\u7387\u3002<\/li>\n
  11. \u8cc7\u7522\u91cd\u4f30\u7684\u597d\u8655(\u589e\u503c)\uff0c\u53ef\u4ee5\u589e\u52a0\u8cc7\u7522\u8207\u80a1\u6771\u6b0a\u76ca\uff0c\u53ef\u4ee5\u63d0\u5347\u6de8\u503c\uff0c\u4f46\u662f\u9664\u975e\u51fa\u552e\uff0c\u4e0d\u7136\u96d6\u7136\u589e\u52a0\u80a1\u6771\u6b0a\u76ca\uff0c\u4f46\u662fROE\u8207ROA\u537b\u4e0d\u4e00\u5b9a\u6703\u63d0\u5347(\u56e0\u70ba\u6c92\u6709\u5be6\u969b\u7372\u5229)\u3002<\/li>\n
  12. \u4f01\u696d\u4e2d\u82e5\u6301\u6709\u6295\u8cc7\u6027\u4e0d\u52d5\u7522\uff0c\u4ee3\u8868\u4f01\u696d\u7576\u8d77\u5305\u79df\u516c\uff0c\u6216\u8005\u662f\u672a\u4f86\u6709\u53ef\u80fd\u51fa\u552e\u6b64\u9805\u8cc7\u7522\u3002<\/li>\n
  13. \u8ca1\u5831\u4e2d\u7684\u5546\u8b7d\u662f\u4ee3\u8868\u5728\u4f75\u8cfc\u6848\u4e2d\uff0c\u4f01\u696d\u652f\u4ed8\u7684\u300c\u4ea4\u6613\u50f9\u683c\u300d\uff0c\u9019\u4e0d\u4ee3\u8868\u88ab\u4f75\u8cfc\u7684\u4f01\u696d\u771f\u7684\u503c\u90a3\u500b\u50f9\u9322\uff0c\u5546\u8b7d\u8d8a\u591a\u53ea\u662f\u4ee3\u8868\u4f01\u696d\u82b1\u5f88\u591a\u591a\u9918\u7684\u9322\u5728\u4f75\u8cfc<\/span>\uff0c\u4e0d\u8868\u793a\u8a72\u516c\u53f8\u300c\u5099\u53d7\u4fe1\u8cf4\u3001\u503c\u5f97\u6295\u8cc7\u300d\u3002<\/li>\n
  14. \u6b63\u5e38\u4f86\u8aaa\uff0c\u4f75\u8cfc\u4f01\u696d\u662f\u8cb7\u5c0d\u65b9\u7e3d\u8cc7\u7522-\u7e3d\u8ca0\u50b5\u7684\u6de8\u503c\uff0c\u4e5f\u5c31\u662f\u88ab\u4f75\u8cfc\u4f01\u696d\u7684\u80a1\u6771\u6b0a\u76ca\u7e3d\u984d\uff0c\u800c\u5546\u8b7d\u5c31\u662f\u4f01\u696d\u7d93\u904e\u91cd\u65b0\u9451\u50f9\u4e4b\u5f8c\u54c4\u62ac\u51fa\u4f86\u7684\u591a\u9918\u50f9\u683c\u3002<\/li>\n
  15. \u5728\u8ca0\u50b5\u6e96\u5099\u3001\u6216\u6709\u8ca0\u50b5\u8207\u6216\u6709\u8cc7\u7522\u7684\u8655\u7406\u4e0a\uff0c\u8ce0\u9322\u7684\u8981\u5bec\u9b06\u8a8d\u5b9a(\u901a\u5e38\u6703\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u8207\u640d\u76ca\u8868\u7684\u696d\u5916\u652f\u51fa\u4e2d)\uff0c\u800c\u8cfa\u9322\u7684\u8981\u5f9e\u56b4\u5224\u65b7\uff1b\u5bec\u9b06\u8a8d\u5b9a\u8667\u640d\u7684\u597d\u8655\u5728\u65bc\uff0c\u8981\u662f\u8ce0\u511f\u6bd4\u9810\u671f\u8981\u4f86\u7684\u5c11\uff0c\u5c0d\u80a1\u50f9\u6703\u6709\u6b63\u9762\u7684\u5e6b\u52a9\u3002<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

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