{"id":9958,"date":"2021-06-04T02:19:52","date_gmt":"2021-06-04T02:19:52","guid":{"rendered":"https:\/\/og8slyccj6.wpdns.site\/?p=9958"},"modified":"2021-10-18T22:54:36","modified_gmt":"2021-10-18T22:54:36","slug":"zhe-jiu","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/fang-chan-tou-zi\/shang-ye\/zhe-jiu","title":{"rendered":"\u62e5\u6709\u5546\u4e1a\u7269\u4e1a\u7684\u4e1a\u4e3b\u6ce8\u610f\uff01\u4eca\u5e74\u53ef\u4ee5\u5c11\u7f34\u7a0e\u5566\uff01"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_column_text]\u75ab\u60c5\u4e4b\u4e0b\uff0c\u653f\u5e9c\u51fa\u53f0\u4e86\u5f88\u591a\u76f8\u5173\u653f\u7b56\u3002\u4eca\u5929\u6211\u4eec\u5c31\u6765\u8bf4\u8bf4\u5546\u4e1a\u7269\u4e1a\u76f8\u5173\u7684\u653f\u7b56\u2014\u2014\u6298\u65e7\uff08Depreciation\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5176\u5b9e\u65e9\u57282011\u5e74\u4e4b\u524d\uff0c\u65b0\u897f\u5170\u7684\u623f\u5c4b\uff08Building\uff09\u90fd\u662f\u53ef\u4ee5\u6298\u65e7\u7684\uff0c\u4f46\u662f\u57282011\u5e74\u7684\u7a0e\u6cd5\u6539\u9769\u4e4b\u540e\u5c31\u4e0d\u80fd\u518d\u8fdb\u884c\u6298\u65e7\u4e86\uff0c\u8fd9\u4e00\u6b21\u7531\u4e8e\u75ab\u60c5\u7684\u5f71\u54cd\uff0c\u653f\u5e9c\u51fa\u53f0\u4e86\u65b0\u7684\u653f\u7b56\uff0c\u4f7f\u5f97\u5546\u4e1a\u7269\u4e1a\u7684\u623f\u5c4b\u53ef\u4ee5\u57282020-2021\u5e74\u5ea6\u5f00\u59cb\u6298\u65e7\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9996\u5148\uff0c\u5148\u7ed9\u5927\u5bb6\u89e3\u91ca\u4e00\u4e0b\u4ec0\u4e48\u662f\u6298\u65e7\u3002\u6298\u65e7\u7b80\u5355\u6765\u8bf4\u5c06\u56fa\u5b9a\u8d44\u4ea7\u6309\u7167\u5176\u9884\u8ba1\u7684\u4f7f\u7528\u5e74\u9650\u7b97\u51fa\u6bcf\u4e00\u5e74\u8d2c\u503c\u7684\u90e8\u5206\u4f5c\u4e3a\u5f53\u5e74\u7684\u8d39\u7528\u8fdb\u884c\u62b5\u6263\uff0c\u6839\u636e\u4e0d\u540c\u7684\u56fa\u5b9a\u8d44\u4ea7\u6709\u4e0d\u540c\u7684\u6298\u65e7\u7387\uff0c\u4e5f\u6709\u4e0d\u540c\u7684\u6298\u65e7\u65b9\u5f0f\uff0c\u6211\u4eec\u4eca\u5929\u5c31\u5148\u4e0d\u7ec6\u7ec6\u5c55\u5f00\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5bf9\u4e8e\u5546\u4e1a\u7269\u4e1a\u7684\u5efa\u7b51\u90e8\u5206\u7684\u6298\u65e7\u7387\u6309\u7167DV-Diminishing Value\uff08\u4ef7\u503c\u9012\u51cf\u6cd5\uff09\u5c06\u662f2%\uff0c \u6309\u7167SL-Straight Line\uff08\u76f4\u7ebf\u6cd5\uff09 \u5c06\u662f1.5%\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5148\u4e3e\u4e2a\u4f8b\u5b50\u7ed9\u5927\u5bb6\u8bb2\u4e00\u4e0b\u5bf9\u4e8e\u7a0e\u52a1\u65b9\u9762\u4f1a\u6709\u4ec0\u4e48\u6837\u7684\u5f71\u54cd\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p>\u5c0f\u738b\u57282018\u5e74\u8d2d\u4e70\u4e86\u4e00\u4e2a\u5546\u94fa\uff0c\u4e4b\u524d\u662f\u6ca1\u529e\u6cd5\u6298\u65e7\u7684\uff0c\u4f46\u662f\u57282020-2021\uff0801\/04\/2020-31\/03\/2021\uff09\u8d22\u653f\u5e74\u5ea6\uff0c\u5efa\u7b51\u7684\u90e8\u5206\u5c06\u53ef\u4ee5\u8fdb\u884c\u6298\u65e7\uff0c\u5047\u8bbe\u5176\u8d2d\u4e70\u7684\u7269\u4e1a\u603b\u4ef7\u503c\u662f$500,000\uff0c\u571f\u5730\u7684\u4ef7\u503c\u662f$100,000\uff0c\u623f\u5c4b\u7684\u4ef7\u503c\u662f$400,000\uff0c\u90a3\u4e48\uff0c\u5176\u5546\u94fa\u57282020-2021\u5e74\u5ea6\u7684\u6298\u65e7\u503c\u6309\u7167DV\u5e94\u4e3a\uff1a$400,000*2%*(12\/12)=$8000. \u90a3\u4e48\u5728\u5c0f\u738b\u62a5\u7a0e\u7684\u65f6\u5019\uff0c\u9664\u4e86\u6b63\u5e38\u7684\u8d39\u7528\u53ef\u4ee5\u7528\u4e8e\u62b5\u6263\u6536\u5165\u4ee5\u5916\uff0c\u8fd9\u4e2a\u6298\u65e7\u7684\u90e8\u5206\u4e5f\u662f\u53ef\u4ee5\u62b5\u6263\u7684\uff0c\u5047\u8bbe\u51762020-2021\u5e74\u5ea6\u7684\u79df\u91d1\u6536\u5165\u4e3a$20,000\uff0c\u5168\u90e8\u7684\u8d39\u7528\u652f\u51fa\u4e3a$9,000\uff0c\u90a3\u4e48\u5176\u7684\u51c0\u6536\u5165\u4e3a$11,000\uff0c\u8fd9\u662f\u9700\u8981\u8fdb\u884c\u7eb3\u7a0e\u7684\uff0c\u4f46\u662f\u7531\u4e8e\u6298\u65e7\u662f\u53ef\u4ee5\u62b5\u6263\u7684\uff0c\u6240\u4ee5\u9700\u8981\u7f34\u7a0e\u7684\u6536\u5165\u4e3a$3,000 \uff08=$11,000-$8,000\uff09. 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\u4f46\u662f\u5bf9\u4e8e\u6c11\u7528\u7269\u4e1a\u662f\u4e0d\u9002\u7528\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u90a3\u4e48\u8fd9\u4e2a\u653f\u7b56\u4f1a\u5e26\u6765\u4ec0\u4e48\u5f71\u54cd\u5462\uff1f\u7b80\u5355\u6765\u8bf4\uff0c\u51cf\u8f7b\u4e86\u5546\u4e1a\u7269\u4e1a\u7684\u4e1a\u4e3b\u7531\u4e8e\u53d7\u5230\u75ab\u60c5\u5f71\u54cd\u79df\u91d1\u51cf\u5c11\u800c\u5e26\u6765\u7684\u8d44\u91d1\u6d41\u7684\u538b\u529b\u3002\u4f46\u662f\u8fd9\u53ea\u662f\u77ed\u671f\u7684\uff0c\u8fd9\u90e8\u5206\u5c11\u7f34\u7684\u7a0e\uff0c\u5728\u5c06\u6765\u5356\u7269\u4e1a\u7684\u65f6\u5019\uff0c\u6781\u5927\u53ef\u80fd\u662f\u9700\u8981\u4e00\u6b21\u6027\u8fd8\u7ed9\u7a0e\u52a1\u5c40\u7684\u3002\u8fd9\u5c31\u9700\u8981\u8bf4\u8bf4\u6298\u65e7\u8fd4\u8fd8\uff08Depreciation Recovery\uff09\uff0c\u56e0\u4e3a\u6298\u65e7\u7387\u90fd\u662f\u9884\u7b97\u51fa\u6765\u7684\uff0c\u5e76\u4e0d\u4e00\u5b9a\u80fd\u53cd\u6620\u51fa\u771f\u6b63\u7684\u6298\u65e7\u7387\uff0c\u5728\u5356\u51fa\u53bb\u7684\u65f6\u5019\u624d\u80fd\u77e5\u9053\u5e02\u573a\u4ef7\uff0c\u624d\u80fd\u77e5\u9053\u6298\u65e7\u5230\u5e95\u662f\u591a\u7b97\u4e86\u8fd8\u662f\u5c11\u7b97\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u90a3\u4e48\u4e3a\u4ec0\u4e48\u8bf4\u5546\u4e1a\u7269\u4e1a\u7684\u6298\u65e7\u6709\u53ef\u80fd\u9700\u8981\u8fd4\u8fd8\u5462\uff1f\u56e0\u4e3a\u5546\u4e1a\u7269\u4e1a\u5728\u76ee\u524d\u7684\u5e02\u573a\u4e0a\u6765\u8bf4\u8fd8\u662f\u6bd4\u8f83\u7a33\u5b9a\u7684\uff0c\u5047\u8bbe\u5c0f\u738b\u57282021\u5e746\u6708\u6253\u7b97\u5356\u4e86\u7269\u4e1a\uff0c\u5047\u8bbe\u5356\u7684\u4ef7\u94b1\u5c31\u662f\u5f53\u65f6\u7684\u4e70\u4ef7$500,000\uff0c\u4e5f\u5c31\u610f\u5473\u7740\u8fd9\u4e2a\u5546\u4e1a\u7269\u4e1a\u6ca1\u6709\u8d2c\u503c\uff0c\u90a3\u4e48\u57282021\u5e74\u5ea6\u505a\u7684\u6298\u65e7\u5c31\u4e0e\u4e8b\u5b9e\u60c5\u51b5\u4e0d\u76f8\u7b26\uff0c\u4f46\u662f\u53bb\u5e74\u5df2\u7ecf\u62b5\u6263\u4e86\u8fd9\u90e8\u5206\u6298\u65e7\uff0c\u6240\u4ee5\u8fd9\u90e8\u5206\u6298\u65e7\u5c31\u5e94\u8be5\u8fd4\u8fd8\u56de\u53bb\uff0c\u5728\u8ba1\u7b97\u6240\u5f97\u7a0e\u7684\u65f6\u5019\uff0c$8,000\u5c06\u4f1a\u4f53\u73b0\u5728\u6298\u65e7\u8fd4\u8fd8\u91cc\u9762\u4f5c\u4e3a\u6536\u5165\u8ba1\u7b97\u6240\u5f97\u7a0e\u7684\u3002\u4f46\u662f\u5982\u679c\u5356\u4ef7\u4f4e\u4e8e$492,000\uff0c 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disposal\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6709\u4eba\u53ef\u80fd\u4f1a\u95ee\u65e2\u7136\u8981\u9000\u56de\u53bb\u4e3a\u4ec0\u4e48\u4e00\u5f00\u59cb\u8981\u6298\u65e7\uff1f\u5176\u5b9e\u8fd9\u4e2a\u653f\u7b56\u7684\u9996\u8981\u76ee\u7684\u662f\u4e3a\u4e86\u89e3\u51b3\u5546\u4e1a\u7269\u4e1a\u4e1a\u4e3b\u7684\u73b0\u91d1\u6d41\u538b\u529b\uff0c\u5e76\u6ca1\u6709\u8d77\u5230\u51cf\u7a0e\u7684\u4f5c\u7528\u7684\u3002\u5e76\u4e14\u8fd9\u4e2a\u653f\u7b56\u51fa\u6765\u4e86\u4e4b\u540e\u786e\u5b9e\u5728\u77ed\u671f\u4e4b\u5185\u89e3\u51b3\u4e86\u5f88\u591a\u4e1a\u4e3b\u7684\u7a0e\u52a1\u538b\u529b\uff0c\u6240\u4ee5\u5f97\u5230\u4e86\u4e0d\u5c11\u597d\u8bc4\uff0c\u4f46\u662f\u5176\u5b9e\u5e76\u6ca1\u6709\u771f\u6b63\u7684\u51cf\u7a0e\uff0c\u53ea\u4e0d\u8fc7\u662f\u628a\u8981\u7f34\u7684\u7a0e\u5f80\u540e\u63a8\u8fdf\u4e86\u800c\u5df2\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6bcf\u4e00\u4e2a\u7a0e\u52a1\u653f\u7b56\u90fd\u6709\u5176\u9488\u5bf9\u7684\u60c5\u51b5\u4ee5\u53ca\u539f\u56e0\uff0c\u5982\u679c\u6709\u60f3\u8981\u4e86\u89e3\u7684\u7a0e\u52a1\u653f\u7b56\uff0c\u53ef\u4ee5\u8054\u7cfb<a href=\"https:\/\/pas2008.co.nz\/zh-hans\/lian-xi-fang-shi\">PAS\u4f1a\u8ba1\u884c<\/a>\uff0c\u6211\u4eec\u7ed9\u60a8\u5b89\u6392\u3002[\/vc_column_text][vc_empty_space height=&#8221;45px&#8221;][vc_column_text]<span style=\"color: #000000;\"><strong>\u70b9\u51fb\u4e86\u89e3\u76f8\u5173\u670d\u52a1\uff1a<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/shui-wu-shen-bao\"><strong>\u4e13\u4e1a\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/pas2008.co.nz\/zh-hans\/shang-ye-zi-xun-fu-wu\/jian-zhu-ye-yi-ji-fang-di-chan\/fang-chan-tou-zi\"><strong>\u623f\u4ea7\u6295\u8d44\u54a8\u8be2\u670d\u52a1<\/strong><\/a>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;20px&#038;#&#8230;<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[232,1580],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u62e5\u6709\u5546\u4e1a\u7269\u4e1a\u7684\u4e1a\u4e3b\u6ce8\u610f\uff01\u4eca\u5e74\u53ef\u4ee5\u5c11\u7f34\u7a0e\u5566\uff01 | \u65b0\u897f\u5170PAS\u4f1a\u8ba1\u884c<\/title>\n<meta name=\"description\" content=\"\u75ab\u60c5\u4e4b\u4e0b\uff0c\u653f\u5e9c\u51fa\u53f0\u4e86\u5f88\u591a\u76f8\u5173\u653f\u7b56\u3002\u4eca\u5929\u6211\u4eec\u5c31\u6765\u8bf4\u8bf4\u5546\u4e1a\u7269\u4e1a\u76f8\u5173\u7684\u653f\u7b56\u2014\u2014\u6298\u65e7\u3002\u7531\u4e8e\u75ab\u60c5\u7684\u5f71\u54cd\uff0c\u653f\u5e9c\u51fa\u53f0\u4e86\u65b0\u7684\u653f\u7b56\uff0c\u4f7f\u5f97\u5546\u4e1a\u7269\u4e1a\u7684\u623f\u5c4b\u53ef\u4ee5\u57282020-2021\u5e74\u5ea6\u5f00\u59cb\u6298\u65e7\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\/fang-chan-tou-zi\/shang-ye\/zhe-jiu\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u62e5\u6709\u5546\u4e1a\u7269\u4e1a\u7684\u4e1a\u4e3b\u6ce8\u610f\uff01\u4eca\u5e74\u53ef\u4ee5\u5c11\u7f34\u7a0e\u5566\uff01 | 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