{"id":5206,"date":"2020-06-26T23:21:26","date_gmt":"2020-06-26T23:21:26","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5206"},"modified":"2021-11-29T03:38:21","modified_gmt":"2021-11-29T03:38:21","slug":"ben-di-chao-gu","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/jin-rong\/gu-piao\/ben-di-chao-gu","title":{"rendered":"\u4e70\u5356\u65b0\u897f\u5170\u672c\u5730\u80a1\u7968\u9700\u8981\u62a5\u7a0e\u5417\uff1f"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;10px&#8221;][vc_column_text]\u5f88\u591a\u7092\u80a1\u7968\u7684\u4eba\u90fd\u4f1a\u95ee\uff0c\u5728\u65b0\u897f\u5170\u4e70\u5356\u65b0\u897f\u5170\u7684\u80a1\u7968\u8981\u4e0d\u8981\u4ea4\u7a0e\uff1f\u8981\u56de\u7b54\u8fd9\u4e2a\u95ee\u9898\u5462\uff0c\u8fd9\u5c31\u8981\u770b\u4f60\u5728\u6700\u521d\u4e70\u8fd9\u4e2a\u80a1\u7968\u65f6\u7684\u6295\u8d44\u76ee\u7684\u662f\u4ec0\u4e48\uff1f\u8fd9\u91cc\u8bf4\u7684\u662f\u6295\u8d44\u76ee\u7684\uff0c\u5c31\u662f\u4f60\u7684\u6295\u8d44intention\uff0c\u662f\u60f3\u957f\u7ebf\u6295\u8d44\uff0c\u8d5a\u53d6\u5206\u7ea2\u5462\uff1f\u8fd8\u662f\u4ee5\u6536\u76ca\u4e3a\u76ee\u7684\u77ed\u7ebf\u6295\u8d44\u3002\u65b0\u897f\u5170\u7684\u7a0e\u6cd5\u5728\u5224\u5b9a\u80a1\u7968\u6295\u8d44\u7684\u6700\u521d\u76ee\u7684\u8fd9\u65b9\u9762\u662f\u53ca\u5176\u91cd\u8981\u7684\u3002[\/vc_column_text][vc_empty_space][vc_video link=&#8221;https:\/\/www.youtube.com\/watch?v=eUhSv-z1HPc&#8221;][vc_empty_space][vc_column_text]<\/p>\n<p style=\"font-weight: 400;\">\u90a3\u4e48\uff0c\u4ece\u6295\u8d44\u76ee\u7684\u6765\u5212\u5206\uff0c\u80a1\u7968\u6295\u8d44\u5206\u4e3a\u4e24\u4e2a\u4e3b\u8981\u6027\u8d28\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u5176\u4e2d\u4e00\u4e2a\u662f\uff0c<span style=\"color: #000000;\"><strong>\u8d44\u672c\u6027\u6295\u8d44<\/strong><strong>Capital Account<\/strong><\/span><strong>\uff0c<\/strong>\u987e\u540d\u601d\u4e49\u5c31\u662f\u6307\u8d44\u672c\u6027\u6536\u76ca\uff0c\u4e3b\u8981\u662f\u6307\u7531\u8d44\u672c\u672c\u8eab\u4ea7\u751f\u7684\u6536\u5165\uff0c\u662f\u8d44\u672c\u7684\u589e\u503c\u3002\u4e5f\u5c31\u662f\u8bf4\u8d2d\u4e70\u8005\u8d2d\u4e70\u80a1\u7968\u6295\u8d44\u6536\u76ca\u662f\u4ee5\u957f\u7ebf\u6295\u8d44\u4e3a\u76ee\u7684\u5f62\u5f0f\u53d6\u5f97\u8be5\u80a1\u7968\u7684\u5206\u7ea2\u3002\u5728\u65b0\u897f\u5170\u8fd9\u662f\u5f88\u5e38\u89c1\u7684\uff0c\u56e0\u4e3a\u65b0\u897f\u5170\u7684\u80a1\u7968\u5e02\u573a\u8d77\u4f0f\u4e0d\u5927\uff0c\u80a1\u7968\u7684\u8d77\u4f0f\u5927\u591a\u90fd\u662f\u5f88\u7a33\u5b9a\u7684\uff0c\u6240\u4ee5\u5f88\u591a\u6295\u8d44\u65b0\u897f\u5170\u80a1\u7968\u5e02\u573a\u7684\u6295\u8d44\u8005\u90fd\u662f\u4ee5\u83b7\u5f97\u5206\u7ea2\u4e3a\u76ee\u5730\u7684\u8fdb\u884c\u6295\u8d44\u3002\u5176\u5b9e\u5bf9\u4e8e\u5e02\u573a\u4e0a\u7684\u8fd9\u4e9b\u80a1\u4ef7\u7a33\u5b9a\u7684\u80a1\u7968\uff0c\u4e5f\u662f\u9760\u5206\u7ea2\u6765\u5438\u5f15\u6295\u8d44\u8005\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u90a3\u4e48\u5bf9\u4e8ecapital account\u8d44\u672c\u8d26\u6237\u662f\u600e\u4e48\u7eb3\u7a0e\u5462\uff1f\u56e0\u4e3a\u8d44\u672c\u8d26\u6237\u662f\u4ee5\u8d5a\u53d6\u5206\u7ea2\u4e3a\u76ee\u7684\uff0c\u6240\u4ee5\uff0c\u5b83\u53ea\u9700\u5bf9\u80a1\u7968\u7684\u5206\u7ea2\u8fdb\u884c\u7a0e\u52a1\u7533\u62a5\u3002\u80a1\u7968\u672c\u8eab\u7684\u80a1\u4ef7\u5347\u503c\u5e76\u4e0d\u9700\u8981\u7eb3\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u53e6\u5916\u4e00\u4e2a\u5462\u5c31\u53eb\uff0c<span style=\"color: #000000;\"><strong>\u6536\u76ca\u6027\u6295\u8d44<\/strong><strong>Revenue Account<\/strong><\/span>\uff0c\u4e5f\u5c31\u662f\u6211\u4eec\u6240\u8bf4\u7684\u77ed\u7ebf\u6295\u8d44\u3002\u5728\u77ed\u671f\u5185\uff0c\u6295\u8d44\u8005\u4ee5\u83b7\u53d6\u80a1\u5e02\u5347\u964d\u7684\u5e45\u5ea6\u7684\u4e70\u5356\u53bb\u83b7\u53d6\u5229\u6da6\u3002\u7b80\u5355\u7684\u8bf4\u5c31\u662f\u77ed\u7ebf\u9891\u7e41\u7684\u7092\u5356\uff0c\u540d\u526f\u5176\u5b9e\u7684\u7092\u80a1\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u5bf9\u4e8erevenue account\uff08\u6536\u76ca\u6027\u8d26\u6237\uff09\u7684\u6295\u8d44\uff0c\u4e0d\u5355\u8981\u5bf9\u80a1\u7968\u7684\u5206\u7ea2\u8fdb\u884c\u7a0e\u52a1\u7533\u62a5\uff0c\u800c\u4e14\uff0c\u8fd8\u8981\u5bf9\u80a1\u7968\u5347\u964d\u5e45\u5ea6\u4e70\u5356\u8d5a\u53d6\u7684\u5229\u6da6\u8fdb\u884c\u7533\u62a5\u5e76\u7eb3\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u8fd9\u4e24\u79cd\u4e0d\u540c\u6027\u8d28\u7684\u6295\u8d44\u5728\u7a0e\u6536\u65b9\u9762\u7684\u8ba1\u7b97\u622a\u7136\u4e0d\u540c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u6240\u4ee5\uff0c\u4f60\u6295\u8d44\u7684\u76ee\u7684\u5c31\u4f1a\u51b3\u5b9a\u4f60\u662f\u5426\u9700\u8981\u7eb3\u7a0e\uff0c\u4f46\u8fd9\u4e5f\u4e0d\u662f\u7edd\u5bf9\u7684\uff0c\u5728\u73b0\u5b9e\u751f\u6d3b\u4e2d\u4e5f\u5c31\u8bf4\u7eb3\u7a0e\u4eba\u5728\u4f7f\u7528\u8fd9\u4e24\u79cdaccount\u7684\u6295\u8d44\u65f6,\u5f80\u5f80\u4f1a\u4ea4\u53c9\u8fdb\u884c\u3002\u7a0e\u52a1\u5c40\u4e5f\u4f1a\u6839\u636e\u4f60\u80a1\u7968\u4e70\u5356\u7684\u4e00\u4e9b\u5b9e\u9645\u53d1\u751f\u7684\u60c5\u51b5\u6765\u51b3\u5b9a\u4f60\u662f\u5426\u9700\u8981\u7eb3\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">\u4e3e\u4e2a\u4f8b\u5b50\uff0cA\u5ba2\u6237\u5728\u4e0a\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e70\u5165\u4e86\u65b0\u897f\u5170\u7684\u80a1\u7968\u505a\u957f\u7ebf\u6295\u8d44\uff0c\u540e\u6765\u7ecf\u8fc7\u4e00\u6bb5\u77ed\u65f6\u95f4\u7684\u89c2\u5bdf\uff0cA\u5ba2\u6237\u53d1\u73b0\u65b0\u897f\u5170\u7684\u67d0\u4e9b\u80a1\u7968\u4e5f\u662f\u53ef\u4ee5\u505a\u77ed\u671f\u6295\u8d44\u7092\u4f5c\u7684\uff0cA\u5ba2\u6237\u5c31\u5728\u7b2c\u4e8c\u4e2a\u8d22\u653f\u5e74\u5ea6\u9891\u7e41\u7684\u505a\u51fa\u4e70\u5356\uff0c\u8d5a\u53d6\u80a1\u4ef7\u5dee\u989d\u5229\u6da6\u3002\u8fd9\u65f6\u5019\uff0cA\u5ba2\u6237\u8bf4\u4ed6\u6700\u521d\u4e70\u5356\u8fd9\u4e9b\u80a1\u7968\u7684\u76ee\u7684\u90fd\u662f\u4ee5\u8d44\u672c\u6027\u6295\u8d44\u4e3a\u76ee\u7684\uff0c\u505a\u957f\u7ebf\u6295\u8d44\uff0c\u6240\u4ee5\u4ed6\u8ba4\u4e3a\u4ed6\u81ea\u5df1\u662f\u4e0d\u9700\u8981\u7eb3\u7a0e\u7684\u3002\u4f46\u662f\uff0cA\u5ba2\u6237\u8fd9\u6837\u7684\u7406\u89e3\u5c31\u4e0d\u4e00\u5b9a\u5b8c\u5168\u6b63\u786e\u4e86\uff0c\u56e0\u4e3a\uff0c\u4ed6\u5728\u6295\u8d44\u7684\u524d\u671f\uff0c\u4ed6\u7684\u76ee\u7684\u662f\u4ee5\u6295\u8d44\u4e3a\u76ee\u5730\u7684\uff0c\u4f46\u662f\u6839\u636e\u540e\u671f\u5b9e\u9645\u53d8\u5316\uff0c\u6700\u521d\u7684\u76ee\u7684\u6539\u53d8\u4e86\uff0c\u53d8\u6210\u4e86\u77ed\u671f\u7684\u4ee5\u83b7\u53d6\u77ed\u671f\u5229\u6da6\u4e3a\u76ee\u7684\u3002\u90a3\u4e48\u4ed6\u540e\u671f\u7684\u6295\u8d44\u5c31\u53d8\u6210\u4e86\u6536\u76ca\u8d26\u6237Revenue account\u7684\u6295\u8d44\u3002A\u5ba2\u6237\u80af\u5b9a\u4f1a\u95ee\u4e3a\u4ec0\u4e48\u5462\uff1f\u8fd9\u662f\u56e0\u4e3aA\u5ba2\u6237\u5728\u4e00\u5e74\u5185\u6709\u591a\u6b21\u77ed\u7ebf\u4e70\u5356\u4ea4\u6613\u8bb0\u5f55\uff0c\u8fd9\u4e9b\u4e70\u5356\u5c31\u5f62\u6210\u4e86\u4e00\u4e2a\u65b0\u7684\u6a21\u5f0f\uff0c\u5c31\u662f\u7a0e\u52a1\u5c40\u5e38\u8bf4\u7684\u201dPattern\u201d\uff0c\u4ee5\u6536\u76ca\u6027\u6295\u8d44\u4e3a\u76ee\u7684\u83b7\u53d6\u5229\u6da6\u7684\u77ed\u7ebf\u6295\u8d44\u3002\u56e0\u4e3a\u6295\u8d44\u6a21\u5f0f\u7684\u66f4\u6539\uff0c\u6240\u4ee5A\u5ba2\u6237\u662f\u9700\u8981\u5bf9\u80a1\u7968\u4e70\u5356\u8d5a\u53d6\u7684\u5dee\u989d\u5229\u6da6\u8fdb\u884c\u7533\u62a5\u7eb3\u7a0e\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u662f\u6d77\u5916\u80a1\u7968\u4ea4\u6613\uff0c\u53ef\u4ee5\u67e5\u770b\u76f8\u5173\u6587\u7ae0\uff1a<a 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