{"id":166242,"date":"2020-06-10T13:00:19","date_gmt":"2020-06-10T05:00:19","guid":{"rendered":"https:\/\/www.lixiangluntan.com\/166242.html"},"modified":"2020-06-10T13:00:19","modified_gmt":"2020-06-10T05:00:19","slug":"%e6%80%8e%e6%a0%b7%e5%88%86%e6%9e%90%e8%b5%84%e4%ba%a7%e8%b4%9f%e5%80%ba%e8%a1%a8_%e7%82%92%e8%82%a1%e8%bd%af%e4%bb%b6","status":"publish","type":"post","link":"https:\/\/www.lixiangluntan.com\/?p=166242","title":{"rendered":"\u600e\u6837\u5206\u6790\u8d44\u4ea7\u8d1f\u503a\u8868_\u7092\u80a1\u8f6f\u4ef6"},"content":{"rendered":"<blockquote style=\"font-size:15px;background-color: #F5F5F5;border:none;padding: 5px;margin:15px;line-height: 1.6;text-indent: 2em;\">\n<p style=\"margin-bottom:5px;\">\u5982\u4f55\u8fa8\u522b\u4e1a\u7ee9\u771f\u5047<\/p>\n<p>\u3000\u3000<br \/>\n<strong>\u5982\u4f55\u8fa8\u522b\u4e1a\u7ee9\u771f\u5047<\/strong>\uff1f\u600e\u4e48\u8fa8\u522b\u4e1a\u7ee9\u771f\u5047\uff1f\u600e\u6837\u8fa8\u522b\u4e1a\u7ee9\u771f\u5047\uff1f<\/p>\n<\/blockquote>\n<p>&nbsp;&nbsp;&nbsp;&nbsp; <\/p>\n<p> \u3000\u3000<strong>\u600e\u6837\u5206\u6790\u8d44\u4ea7\u8d1f\u503a\u8868<\/strong>\uff1f\u600e\u4e48\u5206\u6790\u8d44\u4ea7\u8d1f\u503a\u8868\uff1f\u5982\u4f55\u5206\u6790\u8d44\u4ea7\u8d1f\u503a\u8868\uff1f<\/p>\n<p> \u3000\u3000\u4ea7\u8d1f\u503a\u8868\u662f\u516c\u53f8\u6700\u4e3b\u8981\u7684\u7efc\u5408\u8d22\u52a1\u62a5\u8868\u4e4b\u4e00\u3002\u5b83\u662f\u4e00\u5f20\u5e73\u8861\u8868\uff0c\u5206\u4e3a\u201c\u8d44\u4ea7\u201d\u548c\u201c\u8d1f\u503a\uff0b\u80a1\u672c\u201d\u4e24\u90e8\u5206\u3002\u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u201c\u8d44\u4ea7\u201d\u90e8\u5206\uff0c\u53cd\u6620\u4f01\u4e1a\u7684\u5404\u7c7b\u8d22 \u4ea7\u3001\u7269\u8d44\u3001\u503a\u6743\u548c\u6743\u5229\uff0c\u4e00\u822c\u6309\u53d8\u73b0\u5148\u540e\u987a\u5e8f\u8868\u793a\u3002\u8d1f\u503a\u90e8\u5206\u5305\u62ec\u8d1f\u503a\u548c\u80a1\u4e1c\u6743\u76ca\uff08Stockholder\u2018s Equity\uff09\u4e24\u9879\u3002\u5176\u4e2d\uff0c\u8d1f\u503a\u8868\u793a\u516c\u53f8\u6240\u5e94\u652f\u4ed8\u7684\u6240\u6709\u503a\u52a1\uff1b\u80a1\u4e1c\u6743\u76ca\u8868\u793a\u516c\u53f8\u7684\u51c0\u503c\uff08Net worth\uff09\uff0c\u5373\u5728\u507f\u6e05\u5404\u79cd\u503a\u52a1\u4e4b\u540e\uff0c\u516c\u53f8\u80a1\u4e1c\u6240\u62e5\u6709\u7684\u8d44\u4ea7\u3002\u4e09\u8005\u7684\u5173\u7cfb\u7528\u8868\u793a\u662f\uff1a\u8d44\u4ea7\uff1d\u8d1f\u503a\uff0b\u80a1\u4e1c\u6743\u76ca<\/p>\n<p> 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\u5165\u6240\u9700\u7684\u957f\u671f\u8d44\u4ea7\uff0c\u4ee5\u4fbf\u964d\u4f4e\u7b79\u8d44\u7684\u8d39\u7528\u30023\uff0e\u80a1\u4e1c\u6743\u76ca\u3002\u5b83\u8868\u793a\u9664\u53bb\u6240\u6709\u503a\u52a1\u540e\u516c\u53f8\u7684\u51c0\u503c\uff0c\u5b83\u53cd\u6620\u4e86\u5168\u4f53\u80a1\u4e1c\u6240\u62e5\u6709\u7684\u8d44\u4ea7\u51c0\u503c\u7684\u60c5\u51b5\u3002 \u80a1\u4e1c\u6743\u76ca\u5206\u7f34\u5165\u8d44\u672c\uff08Contributed Capital \uff09\u548c\u7559\u5b58\u6536\u76ca\uff08Retained Earnings\uff09\u4e24\u90e8\u5206\u3002\u7f34\u5165\u8d44\u672c\u5305\u62ec\u4ee5\u9762\u503c\u8ba1\u7b97\u7684\u80a1\u672c\u9879\u76ee\uff08Capital In Excess Of Par\uff09\u3002\u7559\u5b58\u6536\u76ca \u8868\u793a\u516c\u53f8\u5229\u6da6\u4e2d\u6ca1\u6709\u4f5c\u4e3a\u80a1\u606f\u652f\u4ed8\u800c\u91cd\u65b0\u6295\u8d44\u4e8e\u516c\u53f8\u7684\u90a3\u90e8\u5206\u6536\u76ca\uff0c\u5b83\u53cd\u6620\u4e86\u80a1\u4e1c\u5bf9\u516c\u53f8\u8d44\u6e90\u6743\u76ca\u7684\u589e\u52a0\u3002\u7559\u5b58\u6536\u76ca\u901a\u5e38\u5e76\u975e\u4ee5\u73b0\u91d1\u7684\u5f62\u5f0f\u5b58\u5728\uff1b\u867d\u7136\u7559\u5b58\u5b58\u6536\u76ca\u53ef \u80fd\u5305\u62ec\u90e8\u5206\u73b0\u91d1\uff0c\u4f46\u5176\u5927\u90e8\u5206\u90fd\u88ab\u6295\u8d44\u4e8e\u5b58\u8d27\u3001\u5382\u623f\u3001\u673a\u5668\u8bbe\u5907\u4e4b\u4e2d\uff0c\u6216\u7528\u4e8e\u507f\u8fd8\u503a\u52a1\u3002\u7559\u5b58\u6536\u76ca\u589e\u52a0\u4e86\u516c\u53f8\u7684\u6536\u76ca\u8d44\u4ea7\uff0c\u4f46\u5176\u672c\u8eab\u5374\u4e0d\u80fd\u518d\u4f5c\u4e3a\u80a1\u606f\u6765\u5206\u914d\u3002<\/p>\n<p> \u3000\u3000\u66f4\u591a\u5206\u6790\u8d44\u4ea7\u8d1f\u503a\u8868\u77e5\u8bc6\u8bf7\u5173\u6ce8\u77e5\u8bc6\u7f51<\/p>\n<p> 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