{"id":20878,"date":"2023-03-12T01:25:10","date_gmt":"2023-03-11T17:25:10","guid":{"rendered":"https:\/\/www.xiazhi.co\/?p=20878"},"modified":"2024-08-13T22:53:06","modified_gmt":"2024-08-13T14:53:06","slug":"%e6%9d%83%e8%b4%a3%e5%8f%91%e7%94%9f%e5%88%b6%e4%bc%9a%e8%ae%a1accrual-accounwhat-is-accrual-accountingting%e6%98%af%e4%bb%80%e4%b9%88","status":"publish","type":"post","link":"https:\/\/www.xiazhi.co\/en\/%e6%9d%83%e8%b4%a3%e5%8f%91%e7%94%9f%e5%88%b6%e4%bc%9a%e8%ae%a1accrual-accounwhat-is-accrual-accountingting%e6%98%af%e4%bb%80%e4%b9%88\/","title":{"rendered":"\u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\uff08Accrual Accounting\uff09\u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"

\u4ec0\u4e48\u662f\u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\uff1f<\/strong><\/h2>\n\n\n\n
\n

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\"\"<\/figure>\n<\/blockquote>\n\n\n\n

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\u5173\u952e\u8981\u70b9<\/h3>\n\n\n\n
    \n
  1. \u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u662f\u4e00\u79cd\u4f1a\u8ba1\u65b9\u6cd5\uff0c\u5728\u4ea4\u6613\u53d1\u751f\u6216\u4ed8\u6b3e\u65f6\u8bb0\u5f55\u6536\u5165\u548c\/\u6216\u8d39\u7528\u3002 <\/li>\n\n\n\n
  2. \u6743\u8d23\u53d1\u751f\u5236\u6700\u5e38\u89c1\u7684\u4f8b\u5b50\u662f\u8d4a\u9500\u3001\u8d4a\u8d2d\u3001\u652f\u4ed8\u7684\u79df\u91d1\u3001\u7535\u8d39\u3001\u6298\u65e7\u3001\u5ba1\u8ba1\u8d39\u7b49\u3002 <\/li>\n\n\n\n
  3. \u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u7528\u4e8e\u901a\u8fc7\u663e\u793a\u4e1a\u52a1\u7684\u5b9e\u65f6\u53d1\u751f\u60c5\u51b5\u6765\u63d0\u4f9b\u6e05\u6670\u7684\u753b\u9762\u3002\u5b83\u8fd8\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u5bf9\u4f01\u4e1a\u7684\u73b0\u5728\u548c\u672a\u6765\u505a\u51fa\u51b3\u7b56\u548c\u5224\u65ad\u3002 <\/li>\n<\/ol>\n\n\n\n

    \u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u5982\u4f55\u8fd0\u4f5c\uff1f<\/h3>\n\n\n\n

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    \u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u65b9\u6cd5<\/strong>\u51c6\u786e\u5730\u5c55\u793a\u4e86\u4f01\u4e1a\u6b63\u5728\u53d1\u751f\u7684\u4e8b\u60c5\uff0c\u800c\u4e0d\u662f\u4f01\u4e1a\u5c06\u5728\u77ed\u671f\u5185\u53d6\u5f97\u7684\u6210\u5c31\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u8d4a\u9500\u4ea7\u54c1\uff0c\u5373\u4f7f\u5c1a\u672a\u6536\u5230\u6b3e\u9879\uff0c\u5b83\u4e5f\u4f1a\u663e\u793a\u4e0e\u9500\u552e\u989d\u76f8\u540c\u7684\u6570\u636e\u3002<\/p>\n\n\n\n

    \u6b64\u5916\uff0c\u9700\u8981\u6ce8\u610f\u7684\u4e00\u70b9\u662f\uff0c\u5b83\u9002\u7528\u4e8e\u6536\u5165\u53ef\u89c2\u7684\u4e2d\u5927\u578b\u4f01\u4e1a\u3002<\/a><\/a><\/a><\/a> \u73b0\u91d1\u5468\u8f6c<\/a><\/a><\/a>\u5728\u4efb\u4f55\u4e00\u5e74\u3002
    <\/a><\/em><\/p>\n\n\n\n

    \u6982\u5ff5<\/h2>\n\n\n\n

    \u8ba9\u6211\u4eec\u901a\u8fc7\u4ee5\u4e0b\u51e0\u70b9\u4e86\u89e3\u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u539f\u5219<\/strong>\u548c\u5b9e\u9645\u6982\u5ff5\u7684\u7528\u6cd5\uff1a<\/p>\n\n\n\n

    #1 \u2013\u5e94\u4ed8\u8d26\u6b3e<\/strong><\/h3>\n\n\n\n

    Difference Ltd. \u6709\u5e94\u4ed8\u85aa\u91d1<\/a><\/a><\/a>40,000 \u7f8e\u5143\u3002<\/strong><\/p>\n\n\n\n

    \u8be5\u4ea4\u6613\u7684\u5f71\u54cd\u5c06\u662f\u4e8c\u7ef4\u7684\u3002\u8fd9\u610f\u5473\u7740\u9700\u8981\u5728\u4e24\u4e2a\u5730\u65b9\u8bb0\u5f55\u8fd9\u7b14\u4ea4\u6613\u3002<\/p>\n\n\n\n

    \u9996\u5148\uff0c\u5b83\u4f1a\u5728\u635f\u76ca\u8868\u4e2d\u8bb0\u5f55\u4e3a\u5de5\u8d44\u652f\u51fa\u3002\u7136\u540e\uff0c\u5b83\u5c06\u88ab\u89c6\u4e3a\u6d41\u52a8\u8d1f\u503a\uff0c\u5e76\u8bb0\u5f55\u5728\u516c\u53f8\u7684\u8d44\u4ea7\u8d1f\u503a\u8868<\/strong>\u4e0a\u3002<\/p>\n\n\n\n

    \u73b0\u5728\u8ba9\u6211\u4eec\u770b\u4e00\u4e2a\u5b9e\u9645\u7684\u4f8b\u5b50\u3002\u4e0b\u9762\u662f\u9ad8\u9732\u6d01\u7684\u5feb\u7167\u6d41\u52a8\u8d1f\u503a<\/strong><\/a><\/a><\/a>. \u6211\u4eec\u6ce8\u610f\u5230\u9ad8\u9732\u6d01 2016 \u5e74\u548c 2015 \u5e74\u7684\u5e94\u4ed8\u8d26\u6b3e\u5206\u522b\u4e3a 11.24 \u4ebf\u7f8e\u5143\u548c 11.1 \u4ebf\u7f8e\u5143\u3002\u5e94\u4ed8\u8d26\u6b3e<\/strong><\/a><\/a><\/a>\u4e3b\u8981\u5305\u62ec\u5e94\u4ed8\u85aa\u91d1\u3002<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    \u8d44\u6599\u6765\u6e90\uff1a \u9ad8\u9732\u6d01 SEC \u6587\u4ef6<\/a><\/p>\n\n\n\n

    #2 \u2013 \u9884\u4ed8\u8d39\u7528<\/strong><\/h3>\n\n\n\n

    Similar Ltd. \u9884\u4ed8\u4e86 100,000 \u7f8e\u5143\u7684\u5de5\u8d44\u3002\u6211\u4eec\u5982\u4f55\u6309\u7167\u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u5904\u7406\u5b83\uff1f<\/strong><\/p>\n\n\n\n

    \u6b64\u4e8b\u52a1\u4e0e\u524d\u9762\u7684\u793a\u4f8b\u76f8\u53cd\u3002<\/p>\n\n\n\n

    \u9996\u5148\uff0c\u5b83\u4f1a\u5c06\u5176\u8bb0\u5f55\u4e3a\u5de5\u8d44\u652f\u51fa\u6536\u5165\u8bc1\u660e<\/strong>\u3002 \u5b83\u8fd8\u5e94\u8bb0\u5f55\u4e3a\u9884\u4ed8\u5de5\u8d44\u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u6d41\u52a8\u8d44\u4ea7<\/strong><\/a><\/a><\/a>.<\/p>\n\n\n\n

    \u4ee5\u4e0b\u662f Facebook \u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u5feb\u7167\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0cFacebook \u5df2\u7ecf\u62a5\u9053\u9884\u4ed8\u7684\u8d39\u7528<\/strong><\/a><\/a><\/a>2016 \u5e74\u548c 2015 \u5e74\u5206\u522b\u4e3a 9.59 \u4ebf\u7f8e\u5143\u548c 6.59 \u4ebf\u7f8e\u5143\u3002<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    \u8d44\u6599\u6765\u6e90\uff1aFacebook SEC \u6587\u4ef6<\/a><\/p>\n\n\n\n

    #3 \u2013 \u5e94\u6536\u8d26\u6b3e<\/strong><\/h3>\n\n\n\n

    Equal Ltd. \u7684\u603b\u9500\u552e\u989d\u4e3a 1000,000 \u7f8e\u5143\u3002\u5728\u603b\u9500\u552e\u989d\u4e2d\uff0c60% \u662f\u73b0\u91d1\u3002\u5728\u6743\u8d23\u53d1\u751f\u5236\u4e0b\u6211\u4eec\u5982\u4f55\u5904\u7406\u8fd9\u7b14\u4ea4\u6613\uff1f<\/strong><\/p>\n\n\n\n

    \u5728\u8fd9\u91cc\uff0c40% \u7684\u9500\u552e\u989d\u662f\u4fe1\u7528\u9500\u552e<\/a><\/a><\/a><\/a>. \u4f46\u8d4a\u9500\u4e5f\u5c06\u4f5c\u4e3a\u9500\u552e\u989d\u5904\u7406\uff0c\u5229\u6da6\u5c06\u5305\u62ec\u73b0\u91d1\u548c\u8d4a\u9500\uff0c\u7136\u540e\u6263\u9664\u9500\u8d27\u6210\u672c<\/a><\/a><\/a><\/a>\u548c\u8fd0\u8425\u8d39\u7528\u3002<\/p>\n\n\n\n

    \u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u91c7\u7528\u6536\u4ed8\u5b9e\u73b0\u5236\uff0c\u5219\u4e0d\u8ba1\u5165\u8d4a\u9500\u3002<\/p>\n\n\n\n

    \u4ee5\u4e0b\u662f\u9ad8\u9732\u6d01\u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u4e00\u4e2a\u4f8b\u5b50\u3002\u6211\u4eec\u6ce8\u610f\u5230\u9ad8\u9732\u6d01\u6709\u62a5\u544a\u7684<\/a>\u5e94\u6536\u8d26\u6b3e<\/a><\/a><\/a><\/a>2016 \u5e74\u548c 2015 \u5e74\u5206\u522b\u4e3a 14.11 \u4ebf\u7f8e\u5143\u548c 14.27 \u4ebf\u7f8e\u5143\u3002<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    \u4f8b\u5b50<\/h2>\n\n\n\n

    \u4ee5\u4e0b\u90e8\u5206\u6d89\u53ca\u4e9a\u9a6c\u900a\u7684\u8d22\u52a1\u72b6\u51b5\u3002\u8ba9\u6211\u4eec\u901a\u8fc7\u5e94\u7528\u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u539f\u5219<\/strong>\u6765\u7406\u89e3\u8fd9\u4e9b\u6570\u5b57\uff1a<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    \u5728\u8fd9\u91cc\uff0c\u53ef\u4ee5\u770b\u5230\u5728\u5e94\u6536\u8d26\u6b3e\u90e8\u5206\uff0c\u516c\u53f8\u8bb0\u5f55\u4e86\u516c\u53f8\u5e0c\u671b\u4ece\u5ba2\u6237\u90a3\u91cc\u6536\u5230\u7684\u670d\u52a1\u6216\u4ea4\u4ed8\u8d27\u7269\u7684\u4ed8\u6b3e\u3002\u4f46\u7531\u4e8e\u5c1a\u672a\u6536\u5230\u8fd9\u7b14\u4ed8\u6b3e\uff0c\u56e0\u6b64\u6709\u4fe1\u7528\u98ce\u9669<\/strong><\/a><\/a><\/a>\u6d89\u53ca\uff0c\u56e0\u4e3a\u5b58\u5728\u4e0d\u786e\u5b9a\u56e0\u7d20\u3002\u56e0\u6b64\uff0c\u8be5\u516c\u53f8\u8fd8\u8bb0\u5f55\u4e86\u574f\u8d26\u6216\u53ef\u7591\u8d26\u76ee\u3002\u8fd9\u662f\u4e00\u4e2a\u5f88\u597d\u7684<\/a><\/a><\/a><\/a>\u4f1a\u8ba1\u5b9e\u52a1<\/strong><\/a><\/a><\/a>\u5e76\u6709\u52a9\u4e8e\u6d88\u9664\u6743\u8d23\u53d1\u751f\u5236\u6536\u5165\u7684\u6a21\u7cca\u6027\u3002<\/p>\n\n\n\n

    \u4f18\u70b9\u7f3a\u70b9<\/h2>\n\n\n\n

    \u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u65b9\u6cd5<\/strong>\u5728\u5176\u5e94\u7528\u3001\u4f1a\u8ba1\u548c\u76f8\u5173\u6027\u65b9\u9762\u5404\u6709\u4f18\u7f3a\u70b9\u3002\u8ba9\u6211\u4eec\u901a\u8fc7\u4e0b\u9762\u7684\u6bd4\u8f83\u6765\u4e86\u89e3\u5b83\u4eec\uff1a<\/p>\n\n\n\n

    \u597d\u5904<\/h3>\n\n\n\n