{"id":123808,"date":"2022-06-22T10:00:00","date_gmt":"2022-06-22T02:00:00","guid":{"rendered":"https:\/\/\/?p=123808"},"modified":"2022-06-22T11:00:40","modified_gmt":"2022-06-22T03:00:40","slug":"%e7%b6%9c%e5%90%88%e6%90%8d%e7%9b%8a%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/\/%e7%b6%9c%e5%90%88%e6%90%8d%e7%9b%8a%e8%a1%a8\/","title":{"rendered":"\u7d9c\u5408\u640d\u76ca\u8868\u662f\u4ec0\u9ebc\uff1f\u4e86\u89e3\u7d9c\u5408\u640d\u76ca\u8868 3 \u5927\u8981\u9ede\uff0c\u5feb\u901f\u770b\u61c2\u8ca1\u5831"},"content":{"rendered":"\n<p class=\"has-background\" style=\"background-color:#f3f3f3\">\u82e5\u4f60\u60f3\u5b78\u7fd2\u5206\u6790\u7d9c\u5408\u640d\u76ca\u8868\uff0c\u672c\u6587\u5c07\u8207\u4f60\u5206\u4eab\u95dc\u65bc\u7d9c\u548c\u640d\u76ca\u8868\u7684 3 \u5927\u8981\u9ede\uff0c\u8b93\u4f60\u5feb\u901f\u770b\u61c2\u8ca1\u52d9\u5831\u8868\u3002<\/p>\n\n\n\n<p>\u57fa\u672c\u9762\u5206\u6790\u5c0d\u8a31\u591a\u6295\u8cc7\u4eba\u4f86\u8aaa\u6709\u4e00\u5b9a\u7684\u9580\u6abb\uff0c\u56e0\u70ba\u5728\u5206\u6790\u7684\u904e\u7a0b\u9700\u8981\u4e00\u5b9a\u7684\u6703\u8a08\u3001\u7d93\u6fdf\u77e5\u8b58\u57fa\u790e\uff0c\u6240\u4ee5\u5927\u90e8\u5206\u7684\u6295\u8cc7\u4eba\u90fd\u6703\u5c0d\u8ca1\u5831\u5206\u6790\u537b\u6b65\u3002<\/p>\n\n\n\n<p>\u4f46\u6295\u8cc7\u4eba\u4e0d\u59a8\u53ef\u4ee5\u5f9e\u7d9c\u5408\u640d\u76ca\u8868\u958b\u59cb\u5165\u624b\u5206\u6790\uff0c\u5f9e\u4f01\u696d\u7372\u5229\u8207\u640d\u5931\u53ef\u4ee5\u8f03\u76f4\u89c0\u767c\u73fe\u7d93\u71df\u72c0\u6cc1\u7684\u512a\u52a3\uff0c\u6295\u8cc7\u4eba\u5e38\u898b\u7684\u71df\u6536\u3001\u6bdb\u5229\u7387\u53ca\u6de8\u5229\u7387\u7b49\u6307\u6a19\u90fd\u662f\u51fa\u65bc\u7d9c\u5408\u640d\u76ca\u8868\u4e2d\u3002<\/p>\n\n\n\n<p>\u63a5\u4e0b\u4f86\u7684\u6587\u7ae0\u5c31\u6703\u5e36\u4f60\u4e86\u89e3\u5982\u4f55\u5f9e\u7d9c\u5408\u640d\u76ca\u8868\u7684\u8981\u9ede\u89c0\u5bdf\u4f01\u696d\u7684\u8ca1\u52d9\u9ad4\u8cea\uff0c\u5e6b\u4f60\u63d0\u524d\u767c\u73fe\u5177\u6709\u6f5b\u529b\u7684\u80a1\u7968\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ec0\u9ebc\u662f\u7d9c\u5408\u640d\u76ca\u8868<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>\u7d9c\u5408\u640d\u76ca\u8868\u4e3b\u8981\u7d00\u9304\u516c\u53f8\u5728\u4e00\u500b\u9031\u671f\u5167\u7684\u6536\u5165\u8207\u652f\u51fa\u60c5\u5f62\uff0c\u7576\u671f\u672b\u6536\u5165\u6bd4\u652f\u51fa\u591a\u7684\u6642\u5019\uff0c\u4ee3\u8868\u516c\u53f8\u662f\u8cfa\u9322\u7684\uff0c\u53cd\u4e4b\uff0c\u5982\u679c\u671f\u672b\u6536\u5165\u6bd4\u652f\u51fa\u5c11\u6642\u5c31\u4ee3\u8868\u516c\u53f8\u8667\u9322\u3002<\/p>\n\n\n\n<p>\u5f9e\u7d9c\u5408\u640d\u76ca\u8868\u88e1\u9762\u53ef\u4ee5\u770b\u5230\u8a31\u591a\u4e0d\u540c\u7684\u6536\u5165\u8207\u652f\u51fa\u7684\u4f86\u6e90\uff0c\u4f8b\u5982\u71df\u696d\u6536\u5165\u8207\u652f\u51fa\u3001\u696d\u5916\u6536\u5165\u8207\u652f\u51fa\u9084\u6709\u6bdb\u5229\u7b49\u7b49\uff0c\u900f\u904e\u89c0\u5bdf\u9019\u5f35\u8868\uff0c\u5c31\u53ef\u4ee5\u4e86\u89e3\u9019\u5bb6\u516c\u53f8\u7d93\u71df\u7684\u72c0\u6cc1\u3002<\/p>\n\n\n\n<pre class=\"wp-block-verse has-background\" style=\"background-color:#f3f3f3\">\u63a8\u85a6\u95b1\u8b80\uff1a<a href=/index.html"https:\/\/\/%e7%87%9f%e6%a5%ad%e5%88%a9%e7%9b%8a%e7%8e%87\/\" data-type=\"post\" data-id=\"123750\">\u71df\u696d\u5229\u76ca\u7387\u662f\u4ec0\u9ebc\uff1f\u4e86\u89e3\u9019 3 \u5927\u7279\u9ede\uff0c\u8f15\u9b06\u638c\u63e1\u57fa\u672c\u9762\u7684\u512a\u52e2<\/a><\/pre>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d9c\u5408\u640d\u76ca\u8868\u5167\u5e38\u898b\u6307\u6a19<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.\u6bdb\u5229\u7387<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p>\u300c\u6bdb\u5229\u7387\u300d\u7528\u4f86\u89c0\u5bdf\u516c\u53f8\u7522\u54c1\u6216\u670d\u52d9\u672c\u8eab\u6210\u672c\u8b8a\u5316\uff0c \u7576\u7522\u54c1\u6216\u670d\u52d9\u6210\u672c\uff08\u92b7\u8ca8\u6210\u672c\uff09\u589e\u52a0\uff0c\u6bdb\u5229\u7387\u6703\u4e0b\u6ed1\uff1b \u7576\u7522\u54c1\u6216\u670d\u52d9\u6210\u672c\uff08\u92b7\u8ca8\u6210\u672c\uff09\u6e1b\u5c11\uff0c\u6bdb\u5229\u7387\u6703\u4e0a\u5347\u3002<\/p>\n\n\n\n<pre class=\"wp-block-verse has-ast-global-color-4-color has-ast-global-color-1-background-color has-text-color has-background\"><strong>\u6bdb\u5229\u7387\u7684\u8a08\u7b97\u516c\u5f0f\uff1a\u6bdb\u5229\u7387\uff1d\u6bdb\u5229\uff0f\u71df\u6536\u3002<\/strong><\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">2.\u6de8\u5229\u7387<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p>\u300c\u6de8\u5229\u7387\u300d\u662f\u89c0\u5bdf\u6263\u9664\u6210\u672c\u3001\u8cbb\u7528\u3001\u9084\u6709\u696d\u5916\u640d\u76ca\u5f8c\uff0c\u6de8\u5229\u5360\u71df\u6536\u7684\u6bd4\u4f8b\u3002<\/p>\n\n\n\n<p>\u7576\u6de8\u5229\u7387\u8d8a\u9ad8\uff0c\u5c31\u4ee3\u8868\u516c\u53f8\u5be6\u8cea\u8cfa\u9322\u7684\u80fd\u529b\u8d8a\u5f37\uff0c\u76f8\u53cd\u5730\uff0c\u5982\u679c\u6de8\u5229\u7387\u8d8a\u4f4e\uff0c\u4ee3\u8868\u5be6\u8cea\u8cfa\u9322\u7684\u80fd\u529b\u8d8a\u5dee\u3002<\/p>\n\n\n\n<pre class=\"wp-block-verse has-ast-global-color-4-color has-ast-global-color-1-background-color has-text-color has-background\"><strong>\u6de8\u5229\u7387\u7684\u8a08\u7b97\u516c\u5f0f\u662f\uff1a\u6de8\u5229\u7387\uff1d\u7a05\u5f8c\u6de8\u5229\uff0f\u71df\u6536\u3002<\/strong><\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">3.\u71df\u696d\u5229\u76ca\u7387<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<pre class=\"wp-block-verse has-ast-global-color-4-color has-ast-global-color-1-background-color has-text-color has-background\"><strong>\u300c\u71df\u696d\u5229\u76ca\u7387\u300d\u7684\u8a08\u7b97\u65b9\u5f0f\uff1a\u71df\u696d\u5229\u76ca\uff08\u71df\u696d\u6536\u5165\u2014\u71df\u696d\u6210\u672c\uff09\uff0f\u71df\u696d\u6536\u5165\uff08\u4f01\u696d\u900f\u904e\u5546\u696d\u884c\u70ba\u7372\u5f97\u7684\u6536\u5165\uff09\u3002<\/strong><\/pre>\n\n\n\n<p>\u8a08\u7b97\u51fa\u4f86\u5f8c\u5c31\u53ef\u4ee5\u77e5\u9053\u516c\u53f8\u9760\u672c\u696d\u6536\u5165\u8cfa\u4f86\u7684\u9322\uff0c\u4f54\u6240\u6709\u71df\u6536\u591a\u5c11\u6bd4\u4f8b\u3002<\/p>\n\n\n\n<pre class=\"wp-block-verse has-background\" style=\"background-color:#f3f3f3\">\u63a8\u85a6\u95b1\u8b80\uff1a<a href=/index.html"https:\/\/\/%e6%9c%ac%e7%9b%8a%e6%af%94%e6%98%af%e4%bb%80%e9%ba%bc\/\" data-type=\"post\" data-id=\"121759\">\u672c\u76ca\u6bd4\u662f\u4ec0\u9ebc\uff1f\u5e36\u4f60\u7528 3 \u500b\u91cd\u9ede\u6311\u9078\u53ef\u80fd\u88ab\u4f4e\u4f30\u7684\u80a1\u7968\uff0c\u6436\u5f97\u6f5b\u529b\u80a1\u5148\u6a5f\uff01<\/a><\/pre>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=/index.html"https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u8ca1\u5831-\u7d9c\u5408\u640d\u76ca\u8868-unsplash-1024x741.webp\" alt=\"\u7d9c\u5408\u640d\u76ca\u8868\u662f\u4ec0\u9ebc\uff1f\u4e86\u89e3\u7d9c\u5408\u640d\u76ca\u8868 3 \u5927\u8981\u9ede\uff0c\u5feb\u901f\u770b\u61c2\u8ca1\u5831\" class=\"wp-image-123811\" width=\"768\" height=\"556\" title=\"\" srcset=\"https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u8ca1\u5831-\u7d9c\u5408\u640d\u76ca\u8868-unsplash-1024x741.webp 1024w, https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u8ca1\u5831-\u7d9c\u5408\u640d\u76ca\u8868-unsplash-300x217.webp 300w, https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u8ca1\u5831-\u7d9c\u5408\u640d\u76ca\u8868-unsplash-768x556.webp 768w, https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u8ca1\u5831-\u7d9c\u5408\u640d\u76ca\u8868-unsplash-1536x1112.webp 1536w, https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u8ca1\u5831-\u7d9c\u5408\u640d\u76ca\u8868-unsplash-2048x1482.webp 2048w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d9c\u5408\u640d\u76ca\u8868\u5206\u6790\u6ce8\u610f\u4e8b\u9805<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.\u6536\u5165\u7684\u54c1\u8cea\u5f88\u91cd\u8981<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p>\u71df\u6536\u5e38\u662f\u6295\u8cc7\u4eba\u505a\u57fa\u672c\u9762\u5206\u6790\u6703\u770b\u7684\u6307\u6a19\uff0c\u4f46\u662f\u6536\u5165\u7684\u4f86\u6e90\u5f88\u91cd\u8981\uff0c\u6709\u4e9b\u71df\u6536\u6578\u5b57\u5f88\u4eae\u9e97\u7684\u516c\u53f8\uff0c\u5176\u6536\u5165\u7684\u4f86\u6e90\u53ef\u80fd\u662f\u696d\u5916\u6536\u5165\u3001\u8b8a\u8ce3\u5ee0\u623f\u7b49\u4e00\u6b21\u6027\u7684\u6536\u76ca\uff0c\u7121\u6cd5\u70ba\u516c\u53f8\u5e36\u4f86\u7a69\u5b9a\u53ca\u7af6\u722d\u529b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2.\u9700\u642d\u914d\u5176\u4ed6\u8868\u683c\u7d9c\u5408\u8a55\u4f30<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p>\u8ca1\u5831\u5206\u6790\u9664\u4e86\u7d9c\u5408\u640d\u76ca\u8868\u5916\uff0c\u9084\u6709<a href=/index.html"https:\/\/\/%e7%8f%be%e9%87%91%e6%b5%81%e9%87%8f\/\" data-type=\"post\" data-id=\"120862\">\u73fe\u91d1\u6d41\u91cf\u8868<\/a>\u53ca\u8cc7\u7522\u8ca0\u50b5\u8868\uff0c\u6295\u8cc7\u4eba\u4e0d\u80fd\u53ea\u55ae\u770b\u640d\u76ca\u8868\u5c31\u6c7a\u5b9a\u4e00\u5bb6\u516c\u53f8\u7684\u597d\u58de\uff0c\u9700\u8981\u4f9d\u9760\u6574\u9ad4\u6027\u7684\u8a55\u4f30\uff0c\u624d\u6709\u8fa6\u6cd5\u5b8c\u5584\u5730\u4f30\u8a08\u51fa\u4e00\u5bb6\u516c\u53f8\u7684\u50f9\u503c\u3002<\/p>\n\n\n\n<pre class=\"wp-block-verse has-background\" style=\"background-color:#f3f3f3\">\u63a8\u85a6\u95b1\u8b80\uff1a<a href=/index.html"https:\/\/\/%e8%b3%87%e7%94%a2%e9%85%8d%e7%bd%ae%e6%af%94%e4%be%8b\/\" data-type=\"post\" data-id=\"122786\">\u8cc7\u7522\u914d\u7f6e\u6bd4\u4f8b\u5982\u4f55\u62ff\u634f\uff0c\u4e86\u89e3\u9019 3 \u500b\u8cc7\u7522\u914d\u7f6e\u7279\u9ede\uff0c\u7a69\u5065\u6295\u8cc7\u6c92\u7169\u60f1\uff01<\/a><\/pre>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=/index.html"https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u5343\u76ca\u5b98\u7db2\u6587\u7ae0\u5716\u5361-46.webp\" alt=\"\u7d9c\u5408\u640d\u76ca\u8868\u662f\u4ec0\u9ebc\uff1f\u4e86\u89e3\u7d9c\u5408\u640d\u76ca\u8868 3 \u5927\u8981\u9ede\uff0c\u5feb\u901f\u770b\u61c2\u8ca1\u5831\" class=\"wp-image-123810\" width=\"768\" height=\"576\" title=\"\" srcset=\"https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u5343\u76ca\u5b98\u7db2\u6587\u7ae0\u5716\u5361-46.webp 1024w, https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u5343\u76ca\u5b98\u7db2\u6587\u7ae0\u5716\u5361-46-300x225.webp 300w, https:\/\/\/wp-content\/uploads\/2022\/06\/AnyConv.com__\u5343\u76ca\u5b98\u7db2\u6587\u7ae0\u5716\u5361-46-768x576.webp 768w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d50\u8a9e\uff1a\u7528\u7d9c\u5408\u640d\u76ca\u8868\u5224\u65b7\u516c\u53f8\u6709\u7121\u8cfa\u9322\uff0c\u627e\u5c0b\u5177\u6210\u9577\u6f5b\u529b\u6a19\u7684<\/h2>\n\n\n\n<p>\u5f9e\u7d9c\u5408\u640d\u76ca\u8868\u4e2d\u6211\u5011\u80fd\u5920\u5c0d\u516c\u53f8\u7372\u5229\u7684\u72c0\u6cc1\u4e00\u76ee\u4e86\u7136\uff0c\u5982\u679c\u6c92\u6709\u8fa6\u6cd5\u8cfa\u9322\u7684\u516c\u53f8\uff0c\u6216\u662f\u6536\u5165\u591a\u534a\u5f97\u4f9d\u9760\u696d\u5916\u6536\u5165\uff0c\u5c31\u662f\u76f8\u5c0d\u582a\u6182\u7684\u516c\u53f8\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u6295\u8cc7\u4eba\u77e5\u9053\u8981\u600e\u9ebc\u89e3\u8b80\u7d9c\u5408\u640d\u76ca\u8868\u88e1\u9762\u7684\u7372\u5229\u8a0a\u606f\uff0c\u5c31\u53ef\u4ee5\u627e\u5230\u5177\u6709\u6210\u9577\u6f5b\u529b\u7684\u6a19\u7684\uff0c\u4e0d\u8ad6\u662f\u5f9e\u6bdb\u5229\u7387\u3001\u71df\u5229\u7387\u7b49\u6307\u6a19\uff0c\u6216\u662f\u516c\u53f8\u5e74\u5ea6\u71df\u6536\u589e\u52a0\u7684\u60c5\u6cc1\uff0c\u90fd\u80fd\u5c0d\u516c\u53f8\u7684\u767c\u5c55\u6027\u6709\u6240\u6d1e\u898b\u3002<\/p>\n\n\n\n<pre class=\"wp-block-verse has-background\" style=\"background-color:#f3f3f3\">\u63a8\u85a6\u95b1\u8b80\uff1a<a href=/index.html"https:\/\/\/%e6%88%90%e9%95%b7%e8%82%a1%e6%8e%a8%e8%96%a6\/\" data-type=\"post\" data-id=\"122128\">\u6210\u9577\u80a1\u63a8\u85a6\u7684\u9ede\u5728\u54ea\uff1f\u638c\u63e1 3 \u500b\u6210\u9577\u80a1\u7684\u8981\u9ede\uff0c\u8b93\u4f60\u6293\u4f4f\u6f5b\u5728\u7684\u7372\u5229\uff01<\/a><\/pre>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>\u76f8\u95dc\u65b0\u805e\u6458\u9304<\/strong><\/p>\n\n\n\n<p>\u4eca\u5e74\u5c0d\u4fdd\u96aa\u91d1\u63a7\u800c\u8a00\uff0c\u53ef\u8aaa\u662f\u798d\u4e0d\u55ae\u884c\u7684\u4e00\u5e74\u3002\u5927\u65b9\u6572\u5b9a\u53bb\u5e74\u80a1\u5229\u5f8c\uff0c\u4e0d\u50c5\u5c07\u9762\u5c0d\u9632\u75ab\u96aa\u4e4b\u4e82\u53ef\u80fd\u7684\u9f90\u5927\u7406\u8ce0\u640d\u5931\uff0c\u800c\u5347\u606f\u5f15\u767c\u6295\u8cc7\u5e02\u5834\u6ce2\u52d5\uff0c\u80a1\u50b5\u6295\u8cc7\u6050\u4e5f\u6703\u300c\u8c6c\u7f8a\u8b8a\u8272\u300d\uff0c\u9019\u4e5f\u96e3\u602a\u8fd1\u4f86\u5916\u8cc7\u5927\u8ce3\u91d1\u63a7\u80a1\u3002<\/p>\n\n\n\n<p>\u4fdd\u96aa\u696d\u5927\u591a\u5c07\u80a1\u7968\u7b49\u6295\u8cc7\u90e8\u4f4d\u5e33\u5217\u300c\u900f\u904e\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\u4e4b\u91d1\u878d\u8cc7\u7522\u300d\uff0c\u4f46\u4ecd\u53ef\u9069\u7528\u820a\u5236\u7684\u300c\u900f\u904e\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\u4e4b\u91d1\u878d\u8cc7\u7522\u300d\uff0c\u8a55\u50f9\u640d\u76ca\u53ef\u66ab\u4e0d\u5217\u5165\u6b63\u5f0f\u640d\u76ca\uff0c\u51fa\u73fe\u5728\u640d\u76ca\u8868\u4e2d\u7684\u300c\u672c\u671f\u5176\u4ed6\u7d9c\u5408\uff08\u640d\uff09\u76ca\u300d\uff0c\u4e0d\u5f71\u97ff\u7576\u671f\u6de8\u5229\u3002<\/p>\n\n\n\n<p>\uff0d\u51fa\u81ea <a href=/index.html"https:\/\/ec.ltn.com.tw\/article\/paper\/1519078\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/ec.ltn.com.tw\/article\/paper\/1519078\" rel=\"noreferrer noopener\">\u81ea\u7531\u8ca1\u7d93 \u8ca1\u7d93\u9752\u7d05\u71c8\u300b\u80a1\u5229\u767c\u4e86\u80a1\u707d\u4f86\u4e86\uff1f <\/a><\/p>\n\n\n\n<p>\u4f9d\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\uff08 IFRS \uff09\u898f\u5b9a\uff0c\u73fe\u884c\u7684\u7d9c\u5408\u640d\u76ca\u8868\u6db5\u84cb\u7bc4\u570d\u5305\u62ec\u672c\u671f\u640d\u76ca\u548c\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\uff08 OCI \uff09\uff0c OCI \u5927\u591a\u6307\u5099\u4f9b\u51fa\u552e\u91d1\u878d\u8cc7\u7522\u6216\u73fe\u91d1\u6d41\u91cf\u907f\u96aa\u5de5\u5177\u4e4b\u672a\u5be6\u73fe\u8a55\u50f9\u640d\u76ca\u3001\u570b\u5916\u71df\u904b\u6a5f\u69cb\u8ca1\u5831\u63db\u7b97\u4e4b\u514c\u63db\u5dee\u984d\u3001\u8cc7\u7522\u91cd\u4f30\u589e\u503c\u7b49\u3002<\/p>\n\n\n\n<p>\u800c\u7d2f\u7a4d\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\uff08 AOCI \uff09\u5247\u662f\u7576\u671f\u548c\u524d\u671f OCI \u7684\u7d2f\u7a4d\uff0c\u5c6c\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u80a1\u6771\u6b0a\u76ca\u7684\u8abf\u6574\u9805\uff0c\u524d\u8ff0 OCI \u6240\u5217\u7684\u640d\u76ca\u5be6\u73fe\u6642\uff0c\u5176\u91d1\u984d\u5c07\u5f9e AOCI \u9805\u76ee\u4e2d\u6263\u9664\uff0c\u4e26\u8f49\u5165\u7576\u671f\u640d\u76ca\u8868\u3002<\/p>\n\n\n\n<p>\u5982\u9280\u884c\u6301\u6709\u50b5\u5238\u7684\u5e33\u9762\u50f9\u503c\u4e0b\u964d\u6642\uff0c\u4e26\u672a\u53cd\u6620\u5728\u672c\u671f\u640d\u76ca\uff0c\u800c\u662f\u53cd\u6620\u5728 AOCI \u4e2d\uff0c\u4ea6\u5373\u9280\u884c\u6240\u6295\u8cc7\u7684\u91d1\u878d\u8cc7\u7522\u53ef\u80fd\u6703\u5728 AOCI \u4e2d\u7d2f\u7a4d\u5927\u91cf\u672a\u5be6\u73fe\u7684\u640d\u76ca\u3002\u50cf\u662f\u82b1\u65d7\u9280\u884c\u4eca\u5e74\u7b2c 1 \u5b63\u7684\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\uff0c AOCI \u8a8d\u5217\u7684\u672a\u5be6\u73fe\u640d\u5931\u5373\u9ad8\u9054 435.85 \u5104\u7f8e\u5143\uff0c\u5e74\u589e\u5e45\u8fd1 24 \uff05\uff0c\u6469\u6839\u5927\u901a\u9280\u884c\u7684\u60c5\u5f62\u4ea6\u7136\u3002<\/p>\n\n\n\n<p>\uff0d\u51fa\u81ea <a href=/index.html"https:\/\/tw.stock.yahoo.com\/news\/%E5%B7%A5%E5%95%86%E7%A4%BE%E8%AB%96-%E5%A4%AE%E8%A1%8C%E5%8D%87%E6%81%AF%E5%BF%85%E5%B0%87%E4%BD%BF%E9%8A%80%E8%A1%8C%E6%A5%AD%E7%8D%B2%E5%88%A9%E8%88%87%E8%82%A1%E5%83%B9%E9%9B%99%E6%BC%B2-201000896.html\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/tw.stock.yahoo.com\/news\/%E5%B7%A5%E5%95%86%E7%A4%BE%E8%AB%96-%E5%A4%AE%E8%A1%8C%E5%8D%87%E6%81%AF%E5%BF%85%E5%B0%87%E4%BD%BF%E9%8A%80%E8%A1%8C%E6%A5%AD%E7%8D%B2%E5%88%A9%E8%88%87%E8%82%A1%E5%83%B9%E9%9B%99%E6%BC%B2-201000896.html\" rel=\"noreferrer noopener\">\u5de5\u5546\u6642\u5831 \u592e\u884c\u5347\u606f\u5fc5\u5c07\u4f7f\u9280\u884c\u696d\u7372\u5229\u8207\u80a1\u50f9\u96d9\u6f32\uff1f<\/a><\/p>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>\u53c3\u8003\u8cc7\u6599<\/strong><\/p>\n\n\n\n<ol><li><a href=/index.html"https:\/\/www.stockfeel.com.tw\/%E4%B8%89%E5%A4%A7%E5%A0%B1%E8%A1%A8%E5%85%B6%E5%AF%A6%E4%B8%8D%E9%9B%A3%EF%BC%81part-1%EF%BC%9A%E7%B6%9C%E5%90%88%E6%90%8D%E7%9B%8A%E8%A1%A8\/\" target=\"_blank\" rel=\"noreferrer noopener\">5\u5206\u9418\u5b78\u8ca1\u5831\uff01\u640d\u76ca\u8868\u662f\u4ec0\u9ebc\uff1f3\u5927\u8ca1\u52d9\u6bd4\u7387\uff0c\u5e36\u4f60\u770b\u61c2\u640d\u76ca\u8868\uff01<\/a><\/li><li><a href=/index.html"https:\/\/moneymate.space\/income-statement\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u8ca1\u52d9\u5831\u8868\u5165\u9580\u3011\u8f15\u9b06\u8b80\u61c2\u640d\u76ca\u8868<\/a><\/li><li><a href=/index.html"https:\/\/www.books.com.tw\/products\/0010825332?gclid=Cj0KCQjw3v6SBhCsARIsACyrRAkjcfhGpRt62sjyMp8VeSjIT6Q716kotNVyggRg_Posw_706fmBVRoaAg41EALw_wcB\" target=\"_blank\" rel=\"noreferrer 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