{"id":5529,"date":"2008-11-19T03:19:29","date_gmt":"2008-11-19T03:19:29","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=5529"},"modified":"2021-01-27T03:20:31","modified_gmt":"2021-01-27T03:20:31","slug":"wang-zhan-hua-xiao-shi-fou-ke-yi-yong-zuo-ying-ye-fei-yong-di-kou","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/wang-zhan-hua-xiao-shi-fou-ke-yi-yong-zuo-ying-ye-fei-yong-di-kou","title":{"rendered":"\u7f51\u7ad9\u82b1\u9500\u662f\u5426\u53ef\u4ee5\u7528\u505a\u8425\u4e1a\u8d39\u7528\u62b5\u6263\uff1f"},"content":{"rendered":"<p style=\"font-weight: 400;\">\u7535\u8111\u4fe1\u606f\u7cfb\u7edf\u6280\u672f\u7684\u666e\u53ca\u4e0d\u4ec5\u4ec5\u6539\u53d8\u4e86\u6211\u4eec\u7684\u751f\u6d3b\u65b9\u5f0f\uff0c\u66f4\u4e3a\u5546\u4e1a\u8fd0\u4f5c\u63d0\u4f9b\u4e86\u66f4\u6709\u6548\u7684\u8fd0\u8425\u6a21\u5f0f\u3002\u65b0\u897f\u5170\u6700\u5927\u7684\u7f51\u4e0a\u5546\u54c1\u4ea4\u6613\u5546Trade Me Ltd\uff0c\u5c31\u662f\u4e00\u4e2a\u5229\u7528\u7f51\u7edc\u5e73\u53f0\u6765\u8fd0\u4f5c\u5546\u54c1\u4ea4\u6613\u7684\u5178\u578b\uff0c\u524d\u4e0d\u4e45Trade Me\u7f51\u7ad9\u66f4\u4ee57\u4ebf\u65b0\u897f\u5170\u5e01\u7684\u9ad8\u4ef7\u51fa\u552e\u7ed9\u6fb3\u5927\u5229\u4e9a\u516c\u53f8\u3002\u7531\u6b64\u53ef\u89c1\u7f51\u7edc\u5e73\u53f0\u867d\u770b\u4f3c\u865a\u62df\uff0c\u4f46\u5374\u5b58\u5728\u5f88\u9ad8\u7684\u6f5c\u5728\u4ef7\u503c\uff0c\u90a3\u4e48\uff0c\u5efa\u7acb\u7f51\u7ad9\u7684\u8d39\u7528\u5e94\u8be5\u662f\u8d44\u672c\u8d39\u7528\u8fd8\u662f\u8425\u4e1a\u8d39\u7528\u5462\uff1f\u5e76\u4e14\u6211\u4eec\u5e94\u8be5\u5982\u4f55\u533a\u5206\u7f51\u7ad9\u5efa\u6210\u4e4b\u540e\u6240\u53d1\u751f\u7684\u7f51\u7ad9\u7ef4\u62a4\u8d39\u7528\u548c\u66f4\u65b0\u8d39\u7528\u4e4b\u95f4\u7684\u533a\u522b\u5462\uff1f\u672c\u671f\u6211\u4eec\u5c31\u4ee5\u4e0a\u95ee\u9898\u4e3a\u5927\u5bb6\u505a\u4e00\u4e0b\u8be6\u7ec6\u7684\u63a2\u8ba8\u3002<\/p>\n<p style=\"font-weight: 400;\">\u00a0\u6211\u4eec\u5148\u6765\u4e86\u89e3\u4e00\u4e0b\u4e00\u4e2a\u7f51\u7ad9\u7684\u57fa\u672c\u67b6\u6784\u3002\u4e00\u4e2a\u7f51\u7ad9\u7531\u591a\u4e2a\u7f51\u9875\u96c6\u5408\u800c\u6210\uff0c\u5e76\u901a\u8fc7\u8d85\u6587\u672c\u4f20\u8f93\u901a\u8baf\u534f\u8bae\u7684\u5904\u7406\u5668(HTTP server)\u4e0e\u4e2a\u4eba\u7535\u8111\u76f8\u94fe\u63a5\u3002\u6bcf\u4e00\u4e2a\u7f51\u9875\u7531\u4e0d\u540c\u7684\u7a0b\u5e8f\u8bed\u8a00\u521b\u5efa\u51fa\u6765\uff0c\u5982\u8d85\u6587\u672c\u94fe\u63a5\u6807\u793a\u8bed\u8a00\uff08HTML\uff09\uff0c\u8fd9\u4e9b\u7531\u4e0d\u540c\u7a0b\u5e8f\u8bed\u8a00\u521b\u5efa\u7684\u7f51\u9875\u53ef\u4ee5\u9664\u4e86\u53ef\u4ee5\u8bc6\u522b\u89c6\u9891\u6587\u4ef6\u548c\u58f0\u97f3\u6587\u4ef6\u610f\u5916\uff0c\u8fd8\u53ef\u4ee5\u94fe\u63a5\u5230\u5176\u4ed6\u7684\u7f51\u7ad9\u4e0a\u3002\u6700\u540e\u7f51\u9875\u7ecf\u7531\u8d85\u6587\u672c\u4f20\u8f93\u901a\u8baf\u534f\u8bae\uff08HTTP\uff09\u4f20\u9001\u5230\u4f7f\u7528\u8005\u7684\u7535\u8111\u4e0a\uff0c\u8fd9\u6837\u6211\u4eec\u5c31\u53ef\u4ee5\u901a\u8fc7\u7f51\u9875\u6d4f\u89c8\u5668\u6765\u6d4f\u89c8\u7f51\u9875\u754c\u9762\u4e2d\u7684\u5185\u5bb9\u4e86\u3002<\/p>\n<p style=\"font-weight: 400;\">\u4e00\u4e2a\u7f51\u7ad9\u7684\u5f00\u53d1\u5305\u62ec\u8bb8\u591a\u6b65\u9aa4\uff08\u8fd9\u4e9b\u6b65\u9aa4\u53ef\u4ee5\u6309\u7167\u4efb\u610f\u7684\u987a\u5e8f\u8fdb\u884c\uff09\uff0c\u5305\u62ec\u4e3a\u7f51\u7ad9\u7533\u8bf7\u57df\u540d\uff08\u5373\u7f51\u7ad9\u5728\u4e92\u8054\u7f51\u7684\u5730\u5740\uff09\uff0c\u7f51\u7ad9\u8bed\u8a00\u8bbe\u8ba1\u548c\u5185\u5bb9\u8bbe\u8ba1\uff0c\u8fd8\u5305\u62ec\u5728\u7f51\u7edc\u670d\u52a1\u5668\u4e0a\u79df\u7528\u4e00\u4e2a\u7a7a\u95f4\u3002\u7f51\u7ad9\u7684\u6240\u6709\u8005\u4e5f\u8bb8\u4f1a\u628a\u7f51\u7ad9\u6ce8\u518c\u5728\u4e0d\u540c\u7684\u7f51\u7edc\u641c\u7d22\u5f15\u64ce\u4e0a\uff0c\u8fd9\u6837\u4fbf\u53ef\u4ee5\u63d0\u9ad8\u81ea\u5df1\u7684\u7f51\u7ad9\u5728\u641c\u7d22\u5f15\u64ce\u4e0a\u7684\u6392\u540d\u548c\u77e5\u540d\u5ea6\u3002<\/p>\n<p style=\"font-weight: 400;\">\u4e00\u822c\u7f51\u7ad9\u57df\u540d\u7684\u7533\u8bf7\u4f7f\u7528\u8d39\u5e76\u4e0d\u9ad8\uff0c\u901a\u5e38\u5728$200\u4ee5\u4e0b\uff0c\u8fd9\u91cc\u6211\u4eec\u8981\u6ce8\u610f\uff0c\u6839\u636e1994\u5e74\u5b9a\u5236\u7684\u5165\u606f\u7a0e\u6cd5\u76f8\u5173\u7ae0\u8282\uff08section OB1, and listed in Schedule 17\uff09\u6240\u9610\u8ff0\uff0c\u7f51\u7ad9\u57df\u540d\u4e0d\u5c5e\u4e8e\u201c\u53ef\u6298\u65e7\u65e0\u5f62\u8d44\u4ea7\u201d\uff08depreciable intangible assets\uff09\uff0c\u6240\u4ee5\u57df\u540d\u7684\u7533\u8bf7\u8d39\u4e5f\u8d44\u4ea7\u5316\u5e76\u4e0d\u80fd\u8fdb\u884c\u6298\u65e7\u3002\u540c\u6837\uff0c\u5728\u4e2a\u522b\u60c5\u51b5\u4e0b\u4e3a\u7533\u8bf7\u57df\u540d\u4e5f\u53ef\u80fd\u4f1a\u82b1\u6389\u4e00\u7b14\u5f88\u5927\u7684\u8d39\u7528\uff0c\u6bd4\u5982\u4ece\u4ed6\u4eba\u624b\u4e2d\u9ad8\u4ef7\u8d2d\u4e70\u4e00\u4e2a\u57df\u540d\u7684\u4f7f\u7528\u6743\u3002\u8fd9\u7b14\u8d39\u7528\u4e0e\u7533\u8bf7\u57df\u540d\u7684\u4e00\u6b21\u6027\u8d39\u7528\u6027\u8d28\u76f8\u540c\uff0c\u4e5f\u5e94\u5f53\u4f5c\u4e3a\u4e0d\u53ef\u6298\u65e7\u7684\u65e0\u5f62\u8d44\u4ea7\u8d39\u7528\u3002\u5728\u4ee5\u524d\uff0c\u57df\u540d\u7684\u7533\u8bf7\u8d39\u5c5e\u4e8e\u4e00\u6b21\u6027\u82b1\u9500\uff0c\u4e00\u822c\u7b97\u4f5c\u8d44\u672c\u8d39\u7528\uff08capital expenditure\uff09\uff0c\u4e0d\u80fd\u4f5c\u4e3a\u8425\u4e1a\u8d39\u7528\u4e0e\u6536\u5165\u76f8\u62b5\u6263\uff0c\u5e76\u4e14\u4e0d\u80fd\u8fdb\u884c\u6298\u65e7\uff1b\u4f46\u4f9d\u76ee\u524d\u6765\u8bf4\uff0c\u4e00\u4e2a\u7f51\u7ad9\u7684\u57df\u540d\u7533\u8bf7\u53ca\u4f7f\u7528\u8d39\u53d8\u6210\u4e86\u6301\u7eed\u6027\u8d39\u7528\uff0c\u53ef\u9009\u62e9\u5b9a\u671f\u6bcf\u6708\u6216\u6bcf\u5e74\u7f34\u8d39\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u57df\u540d\u4f7f\u7528\u8d39\u53ef\u7b97\u4f5c\u8425\u4e1a\u8d39\u7528\u4e0e\u6536\u5165\u76f8\u62b5\u6263\u3002\u800c\u4e0e\u4e4b\u76f8\u53cd\u7684\u662f\uff0c\u8bf8\u5982\u6784\u5efa\u7f51\u7ad9\u7684HTML\u8bed\u8a00\u548c\u5176\u4ed6\u7a0b\u5e8f\u5219\u5c5e\u4e8e\u6709\u5f62\u8d44\u4ea7\uff0c\u5f52\u7c7b\u4e3a\u7535\u8111\u8f6f\u4ef6\u7a0b\u5e8f\uff0c\u8fd9\u4e9b\u6709\u5f62\u8d44\u4ea7\u4fbf\u8981\u6c42\u505a\u6bcf\u5e74\u7684\u6298\u65e7\u5206\u644a\u3002\u6839\u636e\u7531\u6cd5\u5ead\u5b9a\u4e49\u7684\u201c\u7279\u6b8a\u8d39\u7528\u8d44\u672c\u5316\u5224\u5b9a\u539f\u5219\u201d\uff0c\u5224\u5b9a\u4e3a\u8d44\u672c\u8d39\u7528\u7684\u6210\u672c\u5e94\u5177\u6709\u4ee5\u4e0b\u7279\u70b9\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u4e00\u6b21\u6027\u4ed8\u51fa\uff0c\u4e0d\u5177\u6709\u8fde\u7eed\u6027<\/li>\n<li style=\"font-weight: 400;\">\u4e0d\u4ec5\u4f1a\u5e26\u6765\u6301\u7eed\u6027\u7684\u5229\u76ca<\/li>\n<li style=\"font-weight: 400;\">\u800c\u4e14\u4f1a\u5e26\u6765\u53ef\u4ee5\u786e\u5b9a\u7684\u8d44\u4ea7<\/li>\n<li style=\"font-weight: 400;\">\u5e76\u4e14\u4e3a\u4e00\u4e2a\u7eb3\u7a0e\u5546\u6237\u7684\u5546\u4e1a\u57fa\u672c\u67b6\u6784\u7684\u4e00\u4e2a\u7ec4\u6210\u90e8\u5206<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u6240\u4ee5\uff0c\u7f51\u7ad9\u4f5c\u4e3a\u4e00\u9879\u8d44\u4ea7\uff08capital asset\uff09\uff0c\u5728\u521b\u5efa\u5b83\u7684\u8fc7\u7a0b\u4e2d\u6240\u4ea7\u751f\u7684\u82b1\u9500\u5fc5\u987b\u8d44\u4ea7\u5316\u5e76\u4e14\u505a\u6bcf\u5e74\u7684\u6298\u65e7\u3002\u7528\u4f5c\u6298\u65e7\u7684\u8d44\u4ea7\u5fc5\u987b\u7b26\u5408\u4e00\u5b9a\u7684\u524d\u63d0\u6761\u4ef6\uff0c\u5373\u8fd9\u9879\u8d44\u4ea7\u82b1\u8d39\u662f\u5fc5\u987b\u4e3a\u4e86\u83b7\u5f97\u6536\u5165\uff08Gross income\uff09\u800c\u4ea7\u751f\u7684\u3002\u5728\u9009\u62e9\u6298\u65e7\u7387\u65f6\uff0c\u53ef\u9009\u7528\u4e00\u822c\u7535\u8111\u8f6f\u4ef6\u901a\u7528\u7684\u6298\u65e7\u7387\uff0c\u537340\uff05\u7684\u9012\u51cf\u6298\u65e7\u7387\uff08diminishing value\uff09\uff0c\u621630\uff05\u7684\u76f4\u7ebf\u6298\u65e7\u7387\uff08straight line\uff09\u3002<\/p>\n<p style=\"font-weight: 400;\">.\u201c\u7279\u6b8a\u8d39\u7528\u8d44\u672c\u5316\u201d\u7684\u5224\u522b\u6807\u51c6\u4e0e\u4e00\u4e9b\u4e13\u5bb6\u7684\u89c2\u70b9\u4e0d\u8c0b\u800c\u5408\u3002\u5176\u4e2dRachel Baskerville\u535a\u58eb\u57282000\u5e743\u6708\u4efd\u4f1a\u8ba1\u5e08\u5468\u520a62\u9875\u6240\u520a\u767b\u7684\u8bc4\u8bba\uff1a\u201c\u7f51\u7ad9\u00a0\u2013\u00a0\u662f\u5d34\u811a\u9e2d\u8fd8\u662f\u91d1\u5929\u9e45\uff08Web site- Lame Ducks or golden geese\uff09\u201d\u4e00\u6587\u4e2d\u6307\u51fa\uff0c\u628a\u7f51\u7ad9\u8d39\u7528\u4f5c\u4e3a\u8d44\u672c\u8d39\u7528\u5e76\u4e14\u8fdb\u884c\u6298\u65e7\u5206\u644a\u662f\u660e\u667a\u4e4b\u4e3e\uff1b\u53e6\u5916\uff0cCraig Fisher\u5148\u751f\u4e5f\u57282000\u5e746\u67085\u65e593\u671f\u7684\u201c\u4f1a\u8ba1\u3001\u4f01\u4e1a\u548c\u7a0e\u52a1\u8b66\u60d5\uff08Accounting, Corporate and Tax Alert\uff09\u201d\u4e00\u4e66\u4e2d\u7684\u7b2c200\u8282\u7684\u201c\u7f51\u7ad9\u4f1a\u8ba1\u6307\u5357\u201d\uff08Accounting for Web-sites\uff09\u4e00\u6587\u4e2d\u4e5f\u505a\u4e86\u540c\u6837\u89c2\u70b9\u7684\u9610\u8ff0\uff1b\u540c\u6837\u7684\uff0c\u6b64\u5224\u522b\u6807\u51c6\u4e0e\u6fb3\u5927\u5229\u4e9a\u56fd\u7a0e\u5c40\u6240\u8d77\u8349\u7684\u76f8\u5173\u7ae0\u8282\u201cruling TR2000\/D6\u201d\u4e5f\u8fbe\u6210\u4e86\u4e00\u81f4\u7684\u89c2\u70b9\u3002<\/p>\n<p style=\"font-weight: 400;\">\u5728\u7f51\u7ad9\u5efa\u6210\u4e4b\u540e\uff0c\u6301\u7eed\u4ea7\u751f\u7684\u66f4\u65b0\u3001\u7ef4\u62a4\u8d39\u7528\u5728\u4f1a\u8ba1\u4e0a\u5e94\u8be5\u5982\u4f55\u5bf9\u5f85\u5462\uff1f\u4e00\u822c\u6765\u8bf4\uff0c\u5982\u679c\u8fd9\u4e9b\u66f4\u65b0\u3001\u7ef4\u62a4\u8d39\u7528\u80fd\u591f\u6ee1\u8db3\u5165\u606f\u7a0e\u6cd5\u7b2cBD2(1)\u7ae0\u8282\u6240\u9610\u8ff0\u7684\u201c\u8d39\u7528\u62b5\u6263\u7684\u6761\u4ef6\u201d\uff08general test of deductibility\uff09\uff0c\u90a3\u4e48\u8fd9\u4e9b\u8d39\u4fbf\u53ef\u4ee5\u4f5c\u4e3a\u8425\u4e1a\u8d39\u7528\u6765\u62b5\u6263\u4e86\u3002\u4f8b\u5982\uff0c\u5728HTTP\u4e0a\u79df\u8d41\u4e00\u4e2a\u7f51\u7ad9\u7a7a\u95f4\u7684\u6210\u672c\u8d39\u7528\u662f\u53ef\u4ee5\u62b5\u6263\u7684\uff0c\u57df\u540d\u6ce8\u518c\u7684\u66f4\u65b0\u8d39\u7528\u4e5f\u662f\u53ef\u4ee5\u62b5\u6263\u7684\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u6210\u672c\u8d39\u7528\u662f\u4e0e\u6536\u5165\u76f4\u63a5\u6302\u94a9\u7684\uff0c\u5e76\u4e14\u5177\u6709\u6301\u7eed\u6027\u3002\u4f46\u662f\uff0c\u6211\u4eec\u5fc5\u987b\u638c\u63e1\u597d\u4e00\u4e2a\u5c3a\u5bf8\u5982\u4f55\u5bf9\u8fd9\u4e9b\u66f4\u65b0\u8d39\u7528\u3001\u7ef4\u62a4\u8d39\u7528\uff0c\u6216\u8005\u7f51\u7ad9\u7684\u91cd\u65b0\u6784\u5efa\u548c\u529f\u80fd\u6539\u5584\u8d39\u7528\u505a\u4e25\u683c\u7684\u533a\u5206\u3002\u82e5\u4e3a\u7f51\u7ad9\u7684\u66f4\u65b0\u3001\u7ef4\u62a4\u8d39\u7528\u5219\u5e94\u4f5c\u4e3a\u8425\u4e1a\u6210\u672c\u4e0e\u6536\u5165\u62b5\u6263\uff0c\u82e5\u4e3a\u7f51\u7ad9\u67b6\u6784\u7684\u91cd\u5efa\u8d39\u6216\u529f\u80fd\u6539\u5584\u7684\u8d39\u7528\uff0c\u5219\u5e94\u5c06\u8fd9\u7b14\u8d39\u7528\u8d44\u672c\u5316\u8fdb\u800c\u505a\u6bcf\u5e74\u7684\u6298\u65e7\u5206\u644a\u3002\u5728\u67a2\u5bc6\u9662\u6ce8\u660e\u7684Auckland Gas Co Ltd v CIR\u6848\u4f8b\u4e2d\u66fe\u7ecf\u63d0\u5230\u8fd9\u6837\u4e00\u4e2a\u89c2\u70b9\uff0c\u5bf9\u4e8e\u7f51\u7ad9\u7684\u8d39\u7528\u533a\u5206\u5f88\u96be\u603b\u7ed3\u51fa\u4e00\u4e2a\u6807\u51c6\uff0c\u4f46\u53ef\u4ee5\u5217\u4e3e\u4e00\u4e9b\u5b9e\u4f8b\u6765\u5e2e\u52a9\u533a\u5206\uff0c\u6bd4\u5982\uff0c\u6211\u4eec\u7528\u6765\u5224\u522b\u7f51\u7ad9\u7684\u7ef4\u62a4\u8d39\u53ef\u4ee5\u4ece\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\u6765\u770b\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u66f4\u65b0\u7f51\u9875\u7684\u5185\u5bb9<\/li>\n<li style=\"font-weight: 400;\">\u5728\u7f51\u7ad9\u4e0a\u52a0\u5185\u5bb9<\/li>\n<li style=\"font-weight: 400;\">\u66f4\u6b63\u7f51\u9875\u7684\u9519\u8bef\u548c\u7f3a\u9677<\/li>\n<li style=\"font-weight: 400;\">\u5bf9\u7248\u9762\u548c\u683c\u5f0f\u7684\u4fee\u6539\uff0c\u6bd4\u5982\u5b57\u4f53\u9009\u62e9\uff0c\u5b57\u4f53\u5927\u5c0f\uff0c\u5b57\u4f53\u989c\u8272\u7b49\u7b49\u3002<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u800c\u7f51\u7ad9\u7684\u66f4\u65b0\u8d39\u7528\u53ef\u4ece\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\u6765\u5224\u522b\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u5728\u7f51\u7ad9\u4e0a\u52a0\u65b0\u7684\u529f\u80fd\uff0c\u6bd4\u5982\u6dfb\u52a0\u4fe1\u7528\u5361\u5904\u7406\u529f\u80fd\u6765\u589e\u8fdb\u9500\u552e\u80fd\u529b\u3002<\/li>\n<li style=\"font-weight: 400;\">\u5728\u7f51\u7ad9\u4e0a\u6dfb\u52a0\u65b0\u7684\u7f51\u9875<\/li>\n<li style=\"font-weight: 400;\">\u66f4\u65b0\u7f51\u7ad9\u4e0a\u6240\u4f7f\u7528\u8f6f\u4ef6\u7684\u7248\u672c<\/li>\n<li style=\"font-weight: 400;\">\u5b8c\u5168\u91cd\u65b0\u6784\u5efa\u7f51\u7ad9\u800c\u6539\u53d8\u7f51\u7ad9\u7684\u8bbe\u8ba1\u683c\u5f0f\u548c\u529f\u80fd<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u4ee5\u4e0a\u7684\u8fd9\u4e9b\u4f8b\u5b50\u4e0e\u56fd\u7a0e\u5c40\u201c\u5173\u4e8e\u73b0\u5b58\u7535\u8111\u8f6f\u4ef6\u653f\u7b56\u7684\u8bf4\u660e\u4e66\u201d\u4e2d\u5f3a\u8c03\u7684\u5bf9\u4e8e\u7535\u8111\u7ef4\u62a4\u548c\u66f4\u65b0\u8d39\u7528\u7684\u5bf9\u5f85\u65b9\u6cd5\u662f\u4e00\u81f4\u7684\u3002\u540c\u65f6\uff0c\u8fd9\u4e9b\u4f8b\u5b50\u4e5f\u53cd\u6620\u4e86\u8fd9\u6837\u4e00\u4e2a\u4e8b\u5b9e\uff0c\u90a3\u5c31\u662f\u4e00\u5bb6\u7f51\u7ad9\u5728\u5f00\u59cb\u7684\u65f6\u5019\u662f\u5f88\u7b80\u5355\u7684\uff0c\u53ea\u6709\u5f88\u5c11\u7684\u51e0\u9879\u529f\u80fd\uff0c\u7136\u800c\u901a\u8fc7\u4e00\u6bb5\u65f6\u95f4\u7684\u8fd0\u4f5c\u548c\u66f4\u65b0\u4e4b\u540e\uff0c\u4f1a\u53d8\u6210\u4e00\u5bb6\u590d\u6742\u7684\u7535\u5b50\u5546\u52a1\u7f51\u7ad9\u4e14\u5177\u6709\u5148\u8fdb\u7684\u529f\u80fd\uff0c\u6bd4\u5982\u7f51\u4e0a\u8d2d\u7269\u3001\u4fe1\u7528\u5361\u5904\u7406\u529f\u80fd\u7b49\u3002\u6240\u4ee5\u5c31\u50cf\u201c\u666e\u901a\u8d39\u7528\u8d44\u672c\u5316\u539f\u5219\u201d\uff08general capital\/revenue priciples\uff09\u53ef\u9002\u7528\u4e8e\u521a\u521a\u5efa\u7acb\u7684\u7f51\u7ad9\u4e00\u6837\uff0c\u65e5\u540e\u7684\u7f51\u7ad9\u6dfb\u52a0\u65b0\u529f\u80fd\u6240\u4ea7\u751f\u7684\u8d39\u7528\u4e5f\u5e94\u9075\u5faa\u8fd9\u4e2a\u539f\u5219\uff0c\u5c06\u8fd9\u4e9b\u8d39\u7528\u8d44\u672c\u5316\u3002<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\uff08\u66f4\u591a\u8be6\u60c5\u8bf7\u6d4f\u89c8<a href=\"https:\/\/pas2008.co.nz\/show.aspx?id=203&amp;cid=11\">www.pas2008.co.nz<\/a>\uff0c\u6216\u81f4\u7535\u672c\u4f1a\u8ba1\u884c09-3032868\u3002\u672c\u6587\u4ec5\u4f9b\u53c2\u8003\uff0c\u64b0\u7a3f\u5355\u4f4d\u6216\u64b0\u7a3f\u4eba\u5bf9\u56e0\u91c7\u7528\u672c\u6587\u800c\u9020\u6210\u7684\u4e00\u5207\u540e\u679c\u4e0d\u8d1f\u4efb\u4f55\u6cd5\u5f8b\u8d23\u4efb\uff0c\u8bfb\u8005\u5728\u505a\u4efb\u4f55\u51b3\u5b9a\u4e4b\u524d\u9700\u5f81\u6c42\u4e13\u4e1a\u4eba\u58eb\u7684\u5efa\u8bae\u3002\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7535\u8111\u4fe1\u606f\u7cfb\u7edf\u6280\u672f\u7684\u666e\u53ca\u4e0d\u4ec5\u4ec5\u6539\u53d8\u4e86\u6211\u4eec\u7684\u751f\u6d3b\u65b9\u5f0f\uff0c\u66f4\u4e3a\u5546\u4e1a\u8fd0\u4f5c\u63d0\u4f9b\u4e86\u66f4\u6709\u6548\u7684\u8fd0\u8425\u6a21\u5f0f\u3002\u65b0\u897f\u5170\u6700\u5927\u7684\u7f51\u4e0a\u5546\u54c1\u4ea4\u6613&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u7f51\u7ad9\u82b1\u9500\u662f\u5426\u53ef\u4ee5\u7528\u505a\u8425\u4e1a\u8d39\u7528\u62b5\u6263\uff1f - \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u7535\u8111\u4fe1\u606f\u7cfb\u7edf\u6280\u672f\u7684\u666e\u53ca\u4e0d\u4ec5\u4ec5\u6539\u53d8\u4e86\u6211\u4eec\u7684\u751f\u6d3b\u65b9\u5f0f\uff0c\u66f4\u4e3a\u5546\u4e1a\u8fd0\u4f5c\u63d0\u4f9b\u4e86\u66f4\u6709\u6548\u7684\u8fd0\u8425\u6a21\u5f0f\u3002\u65b0\u897f\u5170\u6700\u5927\u7684\u7f51\u4e0a\u5546\u54c1\u4ea4\u6613\u5546Trade Me Ltd\uff0c\u5c31\u662f\u4e00\u4e2a\u5229\u7528\u7f51\u7edc\u5e73\u53f0\u6765\u8fd0\u4f5c\u5546\u54c1\u4ea4\u6613\u7684\u5178\u578b\uff0c\u524d\u4e0d\u4e45Trade Me\u7f51\u7ad9\u66f4\u4ee57\u4ebf\u65b0\u897f\u5170\u5e01\u7684\u9ad8\u4ef7\u51fa\u552e\u7ed9\u6fb3\u5927\u5229\u4e9a\u516c\u53f8\u3002\u7531\u6b64\u53ef\u89c1\u7f51\u7edc\u5e73\u53f0\u867d\u770b\u4f3c\u865a\u62df\uff0c\u4f46\u5374\u5b58\u5728\u5f88\u9ad8\u7684\u6f5c\u5728\u4ef7\u503c\uff0c\u90a3\u4e48\uff0c\u5efa\u7acb\u7f51\u7ad9\u7684\u8d39\u7528\u5e94\u8be5\u662f\u8d44\u672c\u8d39\u7528\u8fd8\u662f\u8425\u4e1a\u8d39\u7528\u5462\uff1f\u5e76\u4e14\u6211\u4eec\u5e94\u8be5\u5982\u4f55\u533a\u5206\u7f51\u7ad9\u5efa\u6210\u4e4b\u540e\u6240\u53d1\u751f\u7684\u7f51\u7ad9\u7ef4\u62a4\u8d39\u7528\u548c\u66f4\u65b0\u8d39\u7528\u4e4b\u95f4\u7684\u533a\u522b\u5462\uff1f\u672c\u671f\u6211\u4eec\u5c31\u4ee5\u4e0a\u95ee\u9898\u4e3a\u5927\u5bb6\u505a\u4e00\u4e0b\u8be6\u7ec6\u7684\u63a2\u8ba8\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/wang-zhan-hua-xiao-shi-fou-ke-yi-yong-zuo-ying-ye-fei-yong-di-kou\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u7f51\u7ad9\u82b1\u9500\u662f\u5426\u53ef\u4ee5\u7528\u505a\u8425\u4e1a\u8d39\u7528\u62b5\u6263\uff1f - \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c\" \/>\n<meta property=\"og:description\" content=\"\u7535\u8111\u4fe1\u606f\u7cfb\u7edf\u6280\u672f\u7684\u666e\u53ca\u4e0d\u4ec5\u4ec5\u6539\u53d8\u4e86\u6211\u4eec\u7684\u751f\u6d3b\u65b9\u5f0f\uff0c\u66f4\u4e3a\u5546\u4e1a\u8fd0\u4f5c\u63d0\u4f9b\u4e86\u66f4\u6709\u6548\u7684\u8fd0\u8425\u6a21\u5f0f\u3002\u65b0\u897f\u5170\u6700\u5927\u7684\u7f51\u4e0a\u5546\u54c1\u4ea4\u6613\u5546Trade Me Ltd\uff0c\u5c31\u662f\u4e00\u4e2a\u5229\u7528\u7f51\u7edc\u5e73\u53f0\u6765\u8fd0\u4f5c\u5546\u54c1\u4ea4\u6613\u7684\u5178\u578b\uff0c\u524d\u4e0d\u4e45Trade Me\u7f51\u7ad9\u66f4\u4ee57\u4ebf\u65b0\u897f\u5170\u5e01\u7684\u9ad8\u4ef7\u51fa\u552e\u7ed9\u6fb3\u5927\u5229\u4e9a\u516c\u53f8\u3002\u7531\u6b64\u53ef\u89c1\u7f51\u7edc\u5e73\u53f0\u867d\u770b\u4f3c\u865a\u62df\uff0c\u4f46\u5374\u5b58\u5728\u5f88\u9ad8\u7684\u6f5c\u5728\u4ef7\u503c\uff0c\u90a3\u4e48\uff0c\u5efa\u7acb\u7f51\u7ad9\u7684\u8d39\u7528\u5e94\u8be5\u662f\u8d44\u672c\u8d39\u7528\u8fd8\u662f\u8425\u4e1a\u8d39\u7528\u5462\uff1f\u5e76\u4e14\u6211\u4eec\u5e94\u8be5\u5982\u4f55\u533a\u5206\u7f51\u7ad9\u5efa\u6210\u4e4b\u540e\u6240\u53d1\u751f\u7684\u7f51\u7ad9\u7ef4\u62a4\u8d39\u7528\u548c\u66f4\u65b0\u8d39\u7528\u4e4b\u95f4\u7684\u533a\u522b\u5462\uff1f\u672c\u671f\u6211\u4eec\u5c31\u4ee5\u4e0a\u95ee\u9898\u4e3a\u5927\u5bb6\u505a\u4e00\u4e0b\u8be6\u7ec6\u7684\u63a2\u8ba8\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/kuai-ji\/wang-zhan-hua-xiao-shi-fou-ke-yi-yong-zuo-ying-ye-fei-yong-di-kou\" \/>\n<meta property=\"og:site_name\" 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