{"id":2829,"date":"2011-06-11T17:05:45","date_gmt":"2011-06-11T09:05:45","guid":{"rendered":"http:\/\/inhaoxu.com\/blog\/?p=2829"},"modified":"2011-06-11T17:16:50","modified_gmt":"2011-06-11T09:16:50","slug":"%e7%a7%9f%e8%b5%81%ef%bc%9a%e6%94%b9%e5%8f%98%e4%bc%9a%e8%ae%a1%e8%a7%84%e5%88%99%e5%b9%b6%e4%b8%8d%e6%84%8f%e5%91%b3%e7%9d%80%e6%94%b9%e5%8f%98%e6%88%98%e7%95%a5","status":"publish","type":"post","link":"https:\/\/inhaoxu.com\/blog\/?p=2829","title":{"rendered":"\u79df\u8d41\uff1a\u6539\u53d8\u4f1a\u8ba1\u89c4\u5219\u5e76\u4e0d\u610f\u5473\u7740\u6539\u53d8\u6218\u7565"},"content":{"rendered":"

<\/a><\/a>\u7f8e\u56fd\u548c\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u59d4\u5458\u4f1a\u5728\u53bb\u5e74\u590f\u5929\u516c\u5e03\u65b0\u79df\u8d41\u4f1a\u8ba1\u51c6\u5219\u8349\u6848\u65f6\uff0c\u79f0\u8fd9\u4e00\u4e3e\u63aa\u4e3a\u91d1\u878d\u5371\u673a\u540e\u7684\u91cd\u5927\u53d8\u9769\uff0c\u8fd9\u4e00\u53d8\u9769\u5c06\u4f7f\u6295\u8d44\u8005\u83b7\u5f97\u66f4\u9ad8\u7684\u900f\u660e\u5ea61<\/sup><\/a>\u3002\u4ece\u7406\u8bba\u4e0a\u8bb2\uff0c\u4ed6\u4eec\u662f\u5bf9\u7684\u3002\u8fd9\u6837\uff0c\u8fd0\u8425\u79df\u8d41\u4e0e\u8d44\u672c\u79df\u8d41\u4e4b\u95f4\u7684\u5dee\u522b\u5c06\u4e0d\u590d\u5b58\u5728\u3002\u4f5c\u4e3a\u66ff\u4ee3\u63aa\u65bd\uff0c\u4f01\u4e1a\u5c06\u9700\u8981\u4f9d\u9760\u5176\u8d44\u4ea7\u8d1f\u503a\u8868\u6765\u4e86\u89e3\u81ea\u5df1\u6709\u6743\u4f7f\u7528\u7684\u6bcf\u4e00\u9879\u6709\u5f62\u8d44\u4ea7\uff0c\u5e76\u9700\u8981\u5c06\u8fd9\u4e9b\u8d44\u4ea7\u7684\u6298\u65e7\u7eb3\u5165\u5176\u635f\u76ca\u8868\u4e2d\u3002<\/p>\n

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\n
\u6ce8\u91ca\uff1a<\/h6>\n

1<\/sup><\/a>\u8d22\u52a1\u4f1a\u8ba1\u6807\u51c6\u59d4\u5458\u4f1a\uff08FASB\uff09\u4e0e\u56fd\u9645\u4f1a\u8ba1\u6807\u51c6\u59d4\u5458\u4f1a\u63d0\u8bae\u4e3aFASB 13\u5236\u5b9a\u65b0\u89c4\u5219\uff1bFASB 13\u7ba1\u8f96\u7740\u79df\u8d41\u4f1a\u8ba1\u3002\u8fd9\u4e9b\u65b0\u89c4\u5219\u9884\u8ba1\u5c06\u4e8e2011\u5e74\u6700\u7ec8\u6572\u5b9a\uff0c\u5e76\u4e8e2013\u5e74\u751f\u6548\u3002<\/p>\n

2<\/sup><\/a>\u57282011\u5e743\u6708\u7f16\u5199\u65f6\uff0cFASB\u6307\u793a\u5176\u5458\u5de5\u8003\u8651\u5982\u4e0b\u89c4\u5219\uff1a\u8fd9\u79cd\u89c4\u5219\u4ecd\u4fdd\u7559\u770b\u4e0a\u53bb\u63a5\u8fd1\u8fd0\u8425\u79df\u8d41\u548c\u8d44\u672c\u79df\u8d41\u4e4b\u95f4\u7684\u539f\u6709\u533a\u522b\u7684\u4e24\u79cd\u7c7b\u578b\u7684\u79df\u8d41\u3002<\/p>\n

3<\/sup><\/a>\u89c1Timothy Koller\u4e0eWerner Rehm\u5408\u8457\u7684\u201c\u4f1a\u8ba1\u51c6\u5219\u4e3a\u4ec0\u4e48\u4e0d\u80fd\u4e3b\u5bfc\u6218\u7565<\/a>\u201d\uff0c\u300a\u9ea6\u80af\u9521\u5b63\u520a\u300b\u4e2d\u6587\u7f51\uff0c2007\u5e742\u6708\uff1b\u4ee5\u53caTimothy Koller\u7684\u201cNumbers investors can trust<\/a>\u201d\uff0c\u300a\u9ea6\u80af\u9521\u5b63\u520a\u300b\u7f51\u7ad9\uff0c2003\u5e748\u6708\u3002<\/p>\n

4<\/sup><\/a>\u5f85\u4ed8\u8d39\u7528\uff08\u6bd4\u5982\u623f\u5730\u4ea7\u7a0e\u3001\u6c34\u7535\u7b49\u516c\u5171\u4e8b\u4e1a\u8d39\u4ee5\u53ca\u793e\u533a\u7eff\u5316\u7ef4\u62a4\u8d39\uff09\u4e0d\u5305\u62ec\u5728\u672c\u8d1f\u503a\u4e2d\uff0c\u5373\u4fbf\u5b83\u4eec\u5305\u62ec\u5728\u539f\u59cb\u7684\u79df\u8d41\u6761\u6b3e\u4e2d\uff0c\u4e5f\u4f1a\u88ab\u4f5c\u4e3a\u5b9a\u671f\u652f\u4ed8\u7684\u8d39\u7528\u6765\u8861\u91cf\u3002<\/p>\n

5<\/sup><\/a>\u4f30\u503c\u6765\u6e90\uff1a\u201c\u96f6\u552e\u4e0e\u6d88\u8d39\u54c1\u884c\u4e1a\u7684\u95ee\u9898\u4e0e\u89e3\u51b3\u65b9\u6848\u201d\uff08Issues and solutions for the retail and consumer goods industries\uff09\uff0c\u666e\u534e\u6c38\u9053\uff0c2010\u5e74\u3002<\/p>\n

\u50cf\u4efb\u4f55\u62df\u8bae\u7684\u89c4\u5219\u53d8\u5316\u4e00\u6837\uff0c\u4eba\u4eec\u5728\u6b64\u6b21\u53d8\u5316\u4e4b\u524d\u7684\u8bc4\u8bba\u671f\u4e2d\u63d0\u51fa\u4e86\u8bb8\u591a\u95ee\u9898\u3002\u6709\u4e9b\u4f01\u4e1a\u7684\u9ad8\u7ba1\u641e\u4e0d\u6e05\u695a\uff0c\u6839\u636e\u62df\u8bae\u7684\u89c4\u5219\uff0c\u6743\u76ca\u4f30\u503c\u6216\u8005\u503a\u52a1\u80fd\u529b\u662f\u5426\u4f1a\u968f\u7740\u62a5\u544a\u671f\u6760\u6746\u7387\u7684\u4e0a\u5347\u4ee5\u53ca\u606f\u7a0e\u6298\u65e7\u53ca\u644a\u9500\u524d\u7684\u5229\u6da6\u4e2d\u7684\u5229\u606f\u507f\u4ed8\u7387\u7684\u4e0b\u964d\u800c\u6539\u53d8\u3002\u5982\u679c\u4f1a\u6539\u53d8\uff0c\u6709\u4e9b\u4eba\u7684\u95ee\u9898\u662f\uff0c\u65e2\u7136\u62df\u8bae\u7684\u89c4\u5219\u4f1a\u5bf9\u8d44\u4ea7\u8d1f\u503a\u8868\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\uff0c\u4ed6\u4eec\u662f\u5426\u9700\u8981\u91cd\u65b0\u8003\u8651\u5176\u76ee\u6807\u6760\u6746\u7387\u6216\u8005\u503a\u52a1\u6c34\u5e73\u2014\u2014\u751a\u81f3\u4fee\u8ba2\u5176\u8d44\u4ea7\u62e5\u6709\u6218\u7565\u3002<\/p>\n

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\u4f30\u503c\u6c34\u5e73<\/h5>\n

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\"\"<\/a><\/p>\n

\u76f8\u5173\u503a\u52a1\u80fd\u529b<\/h5>\n

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\u5982\u679c\u51fa\u501f\u65b9\u5229\u7528\u8be5\u53d8\u5316\u5bf9\u4f01\u4e1a\u65bd\u538b\uff0c\u8feb\u4f7f\u5176\u8fbe\u6210\u5168\u65b0\u7684\u8d37\u6b3e\u534f\u8bae\uff0c\u90a3\u5c31\u4f1a\u6709\u9ebb\u70e6\u3002\u4e0d\u8fc7\uff0c\u7531\u4e8e\u76ee\u524d\u7684\u501f\u8d37\u6210\u672c\u76f8\u5bf9\u8f83\u4f4e\uff0c\u9000\u51fa\u73b0\u6709\u7684\u503a\u52a1\u6761\u6b3e\u5f88\u6709\u53ef\u80fd\u5229\u5927\u4e8e\u5f0a\u3002<\/p>\n

\u8d44\u4ea7\u62e5\u6709\u6218\u7565<\/h5>\n

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

\n
\u4f5c\u8005\u7b80\u4ecb\uff1a<\/h5>\n

Werner Rehm<\/strong>\u662f\u9ea6\u80af\u9521\u7ebd\u7ea6\u5206\u516c\u53f8\u54a8\u8be2\u987e\u95ee\u3002<\/p>\n

<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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