{"id":24006,"date":"2026-07-05T17:02:07","date_gmt":"2026-07-05T09:02:07","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24006"},"modified":"2026-07-05T19:18:01","modified_gmt":"2026-07-05T11:18:01","slug":"13-%e6%89%98%e7%a6%8f%e8%af%8d%e6%b1%87%ef%bc%9a%e4%bc%9a%e8%ae%a1%e7%b1%bb","status":"publish","type":"post","link":"https:\/\/openhub365.cn\/index.php\/2026\/07\/05\/13-%e6%89%98%e7%a6%8f%e8%af%8d%e6%b1%87%ef%bc%9a%e4%bc%9a%e8%ae%a1%e7%b1%bb\/","title":{"rendered":"13.\u6258\u798f\u8bcd\u6c47\uff1a\u4f1a\u8ba1\u7c7b"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e86\u89e3\u66f4\u591a<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/05\/%e6%89%98%e7%a6%8f%ef%bc%9a%e6%8f%92%e5%85%a5%e8%af%ad%e7%9f%ad%e8%af%ad%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"23911\">\u6258\u798f\uff1a\u63d2\u5165\u8bed\u77ed\u8bed\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;subsidiary<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/s\u0259b\u02c8s\u026adi\u0259ri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b50\u516c\u53f8\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u53d7\u6bcd\u516c\u53f8\u5b8c\u5168\u63a7\u80a1\u3001\u72ec\u7acb\u5f00\u5c55\u8d22\u52a1\u6838\u7b97\u7684\u4e0b\u5c5e\u4f01\u4e1a\uff0c\u5408\u5e76\u62a5\u8868\u9ad8\u9891\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe parent company must combine data of all subsidiaries in consolidated financial statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcd\u516c\u53f8\u5fc5\u987b\u5728\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e2d\u6574\u5408\u6240\u6709\u5b50\u516c\u53f8\u7684\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;consolidated financial statement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8s\u0252l\u026ade\u026at\u026ad fa\u026a\u02c8n\u00e6n\u0283l \u02c8ste\u026atm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5c06\u6bcd\u516c\u53f8\u4e0e\u65d7\u4e0b\u5168\u90e8\u5b50\u516c\u53f8\u8d26\u52a1\u5408\u5e76\u7f16\u5236\u7684\u7edf\u4e00\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvestors rely on consolidated financial statements to evaluate the whole group\u2019s performance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8d44\u8005\u4f9d\u9760\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u8bc4\u4f30\u6574\u4e2a\u96c6\u56e2\u7ecf\u8425\u72b6\u51b5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;parent company<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pe\u0259r\u0259nt \u02c8k\u028cmp\u0259ni\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6bcd\u516c\u53f8\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6301\u6709\u5176\u4ed6\u4f01\u4e1a\u63a7\u80a1\u6743\uff0c\u53ef\u7f16\u5236\u5408\u5e76\u62a5\u8868\u7684\u63a7\u80a1\u4f01\u4e1a\u4e3b\u4f53\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe parent company controls all financial decisions of its subsidiaries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcd\u516c\u53f8\u638c\u63a7\u65d7\u4e0b\u5b50\u516c\u53f8\u5168\u90e8\u8d22\u52a1\u51b3\u7b56\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp;business combination<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8b\u026azn\u0259s \u02cck\u0252mb\u026a\u02c8ne\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f01\u4e1a\u5408\u5e76\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e24\u5bb6\u53ca\u4ee5\u4e0a\u4f01\u4e1a\u901a\u8fc7\u6536\u8d2d\u3001\u5e76\u8d2d\u6574\u5408\u4e3a\u5355\u4e00\u62a5\u544a\u4e3b\u4f53\u7684\u4f1a\u8ba1\u4e8b\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBusiness combination requires accountants to identify identifiable intangible assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u5408\u5e76\u4e1a\u52a1\u8981\u6c42\u4f1a\u8ba1\u8bc6\u522b\u53ef\u8fa8\u8ba4\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5.&nbsp;purchase price allocation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8p\u025c\u02d0t\u0283\u0259s pra\u026as \u02cc\u00e6l\u0259\u02c8ke\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d2d\u4e70\u4ef7\u6b3e\u5206\u644a\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5e76\u8d2d\u65f6\u5c06\u6536\u8d2d\u603b\u4ef7\u6b3e\u62c6\u5206\u5206\u914d\u7ed9\u5404\u9879\u53ef\u8fa8\u8ba4\u8d44\u4ea7\u3001\u8d1f\u503a\u4e0e\u5546\u8a89\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPurchase price allocation is a core procedure during business combination accounting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d2d\u4e70\u4ef7\u6b3e\u5206\u644a\u662f\u4f01\u4e1a\u5408\u5e76\u4f1a\u8ba1\u7684\u6838\u5fc3\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6.&nbsp;bond payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u0252nd \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u503a\u5238\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u53d1\u884c\u957f\u671f\u503a\u5238\u878d\u8d44\u5f62\u6210\u7684\u5230\u671f\u507f\u8fd8\u503a\u52a1\uff0c\u957f\u671f\u8d1f\u503a\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBond payable will mature in ten years and be repaid in lump sum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u7b14\u5e94\u4ed8\u503a\u5238\u5341\u5e74\u540e\u5230\u671f\uff0c\u4e00\u6b21\u6027\u5168\u989d\u507f\u8fd8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7.&nbsp;premium on bonds payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pri\u02d0mi\u0259m \u0252n b\u0252ndz \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u503a\u5238\u6ea2\u4ef7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u503a\u5238\u53d1\u884c\u4ef7\u683c\u9ad8\u4e8e\u7968\u9762\u9762\u503c\u7684\u5dee\u989d\uff0c\u5c5e\u4e8e\u8d1f\u503a\u9644\u52a0\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPremium on bonds payable is amortized to reduce annual interest expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e94\u4ed8\u503a\u5238\u6ea2\u4ef7\u5206\u671f\u644a\u9500\uff0c\u62b5\u51cf\u6bcf\u5e74\u5229\u606f\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8.&nbsp;discount on bonds payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u026aska\u028ant \u0252n b\u0252ndz \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u503a\u5238\u6298\u4ef7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u503a\u5238\u53d1\u884c\u4ef7\u4f4e\u4e8e\u7968\u9762\u9762\u503c\u7684\u5dee\u989d\uff0c\u5178\u578b\u8d1f\u503a\u5907\u62b5\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDiscount on bonds payable amortization increases the firm\u2019s interest cost each year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e94\u4ed8\u503a\u5238\u6298\u4ef7\u644a\u9500\u4f1a\u9010\u5e74\u589e\u52a0\u4f01\u4e1a\u5229\u606f\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">9.&nbsp;interest payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026antr\u0259st \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u5229\u606f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5df2\u4ea7\u751f\u4f46\u5c1a\u672a\u652f\u4ed8\u7684\u503a\u5238\u3001\u8d37\u6b3e\u5229\u606f\uff0c\u6d41\u52a8\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInterest payable is recorded as an adjusting entry at the end of each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u6708\u6708\u672b\u901a\u8fc7\u8c03\u6574\u5206\u5f55\u8ba1\u63d0\u5e94\u4ed8\u5229\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10.&nbsp;notes payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u0259\u028ats \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ed8\u7968\u636e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u5f00\u5177\u4e66\u9762\u627f\u8bfa\u7968\u636e\u5f62\u6210\u7684\u77ed\u671f\u6216\u957f\u671f\u501f\u6b3e\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe supplier accepted a 6-month notes payable as payment for raw materials.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f9b\u5e94\u5546\u63a5\u53d76\u4e2a\u6708\u671f\u9650\u7684\u5e94\u4ed8\u7968\u636e\u4f5c\u4e3a\u539f\u6750\u6599\u8d27\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11.&nbsp;deferred revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8f\u025c\u02d0d \u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9012\u5ef6\u6536\u5165\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u9884\u5148\u6536\u53d6\u5ba2\u6237\u8d27\u6b3e\uff0c\u4f46\u5c1a\u672a\u4ea4\u4ed8\u5546\u54c1\u3001\u672a\u6ee1\u8db3\u6536\u5165\u786e\u8ba4\u6761\u4ef6\u7684\u9884\u6536\u6b3e\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPrepaid annual membership fees are recorded as deferred revenue at first.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9884\u6536\u5e74\u5ea6\u4f1a\u5458\u8d39\u521d\u59cb\u8ba1\u5165\u9012\u5ef6\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12.&nbsp;unearned revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u028cn\u02c8\u025c\u02d0nd \u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u6536\u6536\u5165\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1adeferred revenue\u540c\u4e49\u672f\u8bed\uff0c\u5c5e\u4e8e\u6d41\u52a8\u8d1f\u503a\uff0c\u5c65\u7ea6\u540e\u7ed3\u8f6c\u4e3a\u4e3b\u8425\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUnearned revenue is converted into sales revenue after delivering ordered goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ea4\u4ed8\u8ba2\u8d2d\u8d27\u7269\u540e\uff0c\u9884\u6536\u6536\u5165\u7ed3\u8f6c\u81f3\u9500\u552e\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">13.&nbsp;prepaid expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccpri\u02d0\u02c8pe\u026ad \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u4ed8\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u63d0\u524d\u5168\u989d\u652f\u4ed8\u3001\u5206\u671f\u6d88\u8017\u7684\u5f00\u652f\uff0c\u5f52\u5c5e\u4e8e\u6d41\u52a8\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOne-year office rent paid in advance is classified as prepaid expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9884\u4ed8\u4e00\u5e74\u529e\u516c\u5ba4\u79df\u91d1\u5f52\u7c7b\u4e3a\u9884\u4ed8\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14.&nbsp;accrued revenue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0d \u02c8rev\u0259nju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u8ba1\u6536\u5165\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5df2\u5b8c\u6210\u5c65\u7ea6\u3001\u6ee1\u8db3\u6536\u5165\u786e\u8ba4\u6807\u51c6\uff0c\u4f46\u5c1a\u672a\u6536\u5230\u73b0\u91d1\u7684\u5e94\u6536\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aService fees finished but not yet collected count as accrued revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5df2\u5b8c\u6210\u4f46\u672a\u6536\u6b3e\u7684\u670d\u52a1\u8d39\u5c5e\u4e8e\u5e94\u8ba1\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15.&nbsp;accrued expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0d \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u8ba1\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5f53\u671f\u5df2\u7ecf\u8017\u7528\u3001\u5c1a\u672a\u4ed8\u6b3e\u7684\u6210\u672c\uff0c\u5f62\u6210\u5e94\u4ed8\u7c7b\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUnpaid monthly staff wages are common accrued expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u53d1\u653e\u7684\u6708\u5ea6\u5458\u5de5\u85aa\u8d44\u662f\u5e38\u89c1\u5e94\u8ba1\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">16.&nbsp;allowance method<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8la\u028a\u0259ns \u02c8me\u03b8\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5907\u62b5\u6cd5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u63d0\u524d\u8ba1\u63d0\u574f\u8d26\u51c6\u5907\u6838\u7b97\u5e94\u6536\u6b3e\u635f\u5931\u7684\u6807\u51c6\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGAAP requires enterprises to use the allowance method for bad debt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u7528\u4f1a\u8ba1\u51c6\u5219\u8981\u6c42\u4f01\u4e1a\u91c7\u7528\u5907\u62b5\u6cd5\u6838\u7b97\u574f\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17.&nbsp;direct write-off method<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/da\u026a\u02c8rekt \u02c8ra\u026at \u0252f \u02c8me\u03b8\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76f4\u63a5\u6838\u9500\u6cd5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4ec5\u5728\u8d26\u6b3e\u786e\u8ba4\u65e0\u6cd5\u6536\u56de\u65f6\u624d\u786e\u8ba4\u635f\u5931\uff0c\u4e0d\u7b26\u5408\u914d\u6bd4\u539f\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe direct write-off method is only allowed for small-scale private businesses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f4\u63a5\u6838\u9500\u6cd5\u4ec5\u9002\u7528\u4e8e\u5c0f\u578b\u79c1\u8425\u4f01\u4e1a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">18.&nbsp;aging of accounts receivable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8e\u026ad\u0292\u026a\u014b \u0252v \u0259\u02c8ka\u028ants r\u026a\u02c8si\u02d0v\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u8d26\u6b3e\u8d26\u9f84\u5206\u6790\u6cd5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6309\u6b20\u6b3e\u62d6\u6b20\u65f6\u957f\u5212\u5206\u8d26\u6b3e\uff0c\u6d4b\u7b97\u574f\u8d26\u51c6\u5907\u8ba1\u63d0\u6bd4\u4f8b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants use aging of accounts receivable to calculate allowance for bad debt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u5229\u7528\u8d26\u9f84\u5206\u6790\u6cd5\u8ba1\u7b97\u574f\u8d26\u51c6\u5907\u91d1\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">19.&nbsp;cost of goods sold<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u0252v \u0261\u028adz s\u0259\u028ald\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e3b\u8425\u4e1a\u52a1\u6210\u672c\/\u9500\u8d27\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5f53\u671f\u552e\u51fa\u4ea7\u54c1\u5bf9\u5e94\u7684\u76f4\u63a5\u751f\u4ea7\u3001\u91c7\u8d2d\u6210\u672c\uff0c\u5229\u6da6\u8868\u6838\u5fc3\u6263\u51cf\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCost of goods sold is subtracted from revenue to calculate gross profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8425\u4e1a\u6536\u5165\u6263\u9664\u9500\u8d27\u6210\u672c\u5f97\u51fa\u6bdb\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20.&nbsp;manufacturing cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccm\u00e6nju\u02c8f\u00e6kt\u0283\u0259r\u026a\u014b k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5236\u9020\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u751f\u4ea7\u4ea7\u54c1\u53d1\u751f\u7684\u539f\u6750\u6599\u3001\u4eba\u5de5\u3001\u5236\u9020\u8d39\u7528\u603b\u548c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aManufacturing cost consists of direct material, direct labor and factory overhead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5236\u9020\u6210\u672c\u5305\u542b\u76f4\u63a5\u6750\u6599\u3001\u76f4\u63a5\u4eba\u5de5\u4e0e\u8f66\u95f4\u5236\u9020\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">21.&nbsp;direct material<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/da\u026a\u02c8rekt m\u0259\u02c8t\u026a\u0259ri\u0259l\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76f4\u63a5\u6750\u6599\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u53ef\u76f4\u63a5\u5f52\u5c5e\u5355\u4e2a\u4ea7\u54c1\u7684\u539f\u6750\u6599\u3001\u96f6\u90e8\u4ef6\u91c7\u8d2d\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSteel plates are direct material for automobile manufacturing factories.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u94a2\u677f\u662f\u6c7d\u8f66\u5236\u9020\u5382\u7684\u76f4\u63a5\u6750\u6599\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">22.&nbsp;direct labor<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/da\u026a\u02c8rekt \u02c8le\u026ab\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76f4\u63a5\u4eba\u5de5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e00\u7ebf\u751f\u4ea7\u5de5\u4eba\u3001\u88c5\u914d\u4eba\u5458\u7684\u85aa\u916c\uff0c\u76f4\u63a5\u8ba1\u5165\u4ea7\u54c1\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWages paid to assembly line workers belong to direct labor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u4ed8\u7ed9\u6d41\u6c34\u7ebf\u5de5\u4eba\u7684\u85aa\u8d44\u5c5e\u4e8e\u76f4\u63a5\u4eba\u5de5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">23.&nbsp;factory overhead<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u00e6ktri \u02c8\u0259\u028av\u0259hed\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8f66\u95f4\u5236\u9020\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5de5\u5382\u65e0\u6cd5\u76f4\u63a5\u5206\u644a\u81f3\u5355\u54c1\u7684\u95f4\u63a5\u751f\u4ea7\u5f00\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWorkshop utilities and equipment maintenance fees are factory overhead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8f66\u95f4\u6c34\u7535\u4e0e\u8bbe\u5907\u7ef4\u4fee\u8d39\u5c5e\u4e8e\u5236\u9020\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">24.&nbsp;administrative expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259d\u02c8m\u026an\u026astr\u0259t\u026av \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ba1\u7406\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u603b\u90e8\u884c\u653f\u3001\u8d22\u52a1\u3001\u7ba1\u7406\u90e8\u95e8\u4ea7\u751f\u7684\u65e5\u5e38\u5f00\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOffice manager salaries and office supplies are administrative expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u884c\u653f\u4e3b\u7ba1\u85aa\u8d44\u4e0e\u529e\u516c\u7528\u54c1\u5c5e\u4e8e\u7ba1\u7406\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">25.&nbsp;selling expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8sel\u026a\u014b \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9500\u552e\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u62d3\u5c55\u5e02\u573a\u3001\u9500\u552e\u5546\u54c1\u4ea7\u751f\u7684\u5168\u90e8\u7ecf\u8425\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAdvertising fees and salesmen\u2019s commissions fall under selling expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e7f\u544a\u8d39\u4e0e\u9500\u552e\u4eba\u5458\u63d0\u6210\u5f52\u4e3a\u9500\u552e\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">26.&nbsp;interest expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026antr\u0259st \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u606f\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u8d37\u6b3e\u3001\u53d1\u884c\u503a\u5238\u4ea7\u751f\u7684\u6bcf\u671f\u5229\u606f\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh debt scale leads to heavy monthly interest expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u989d\u8d1f\u503a\u89c4\u6a21\u4f1a\u4ea7\u751f\u6c89\u91cd\u7684\u6708\u5ea6\u5229\u606f\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">27.&nbsp;income tax expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026ank\u028cm t\u00e6ks \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6240\u5f97\u7a0e\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6839\u636e\u5f53\u671f\u5e94\u7a0e\u5229\u6da6\u8ba1\u7b97\uff0c\u9700\u8981\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIncome tax expense is the last deduction before net income on the income statement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u5f97\u7a0e\u8d39\u7528\u662f\u5229\u6da6\u8868\u4e2d\u51c0\u5229\u6da6\u524d\u6700\u540e\u4e00\u9879\u6263\u51cf\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">28.&nbsp;operating income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e3b\u8425\u4e1a\u52a1\u6536\u5165\u6263\u9664\u4e3b\u8425\u4e1a\u52a1\u6210\u672c\u3001\u8fd0\u8425\u8d39\u7528\u540e\u7684\u7ecf\u8425\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOperating income reflects the core profitability of a company\u2019s main business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8425\u4e1a\u5229\u6da6\u4f53\u73b0\u4f01\u4e1a\u4e3b\u8425\u4e1a\u52a1\u6838\u5fc3\u76c8\u5229\u80fd\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">29.&nbsp;non-operating income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u0252n \u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u5916\u6536\u5165\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e0e\u65e5\u5e38\u4e3b\u8425\u4e1a\u52a1\u65e0\u5173\u7684\u5076\u7136\u6536\u76ca\uff0c\u5982\u8d44\u4ea7\u5904\u7f6e\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGains from selling idle machinery are recorded as non-operating income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5904\u7f6e\u95f2\u7f6e\u8bbe\u5907\u83b7\u5f97\u7684\u6536\u76ca\u8ba1\u5165\u8425\u4e1a\u5916\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30.&nbsp;non-operating expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/n\u0252n \u02c8\u0252p\u0259re\u026at\u026a\u014b \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u5916\u652f\u51fa\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u975e\u7ecf\u8425\u6d3b\u52a8\u4ea7\u751f\u7684\u5076\u7136\u635f\u5931\uff0c\u5982\u8d44\u4ea7\u62a5\u5e9f\u4e8f\u635f\u3001\u7f5a\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFines for violating industry regulations count as non-operating expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fdd\u53cd\u884c\u4e1a\u6cd5\u89c4\u7f34\u7eb3\u7684\u7f5a\u6b3e\u5c5e\u4e8e\u8425\u4e1a\u5916\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31.&nbsp;horizontal analysis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cch\u0252r\u026a\u02c8z\u0252ntl \u0259\u02c8n\u00e6l\u0259s\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6c34\u5e73\u5206\u6790\u6cd5\/\u540c\u6bd4\u5206\u6790\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5bf9\u6bd4\u4f01\u4e1a\u8fde\u7eed\u591a\u4e2a\u4f1a\u8ba1\u5468\u671f\u7684\u62a5\u8868\u6570\u636e\uff0c\u5206\u6790\u589e\u51cf\u53d8\u52a8\u5e45\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHorizontal analysis compares this year\u2019s revenue with last year\u2019s figure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c34\u5e73\u5206\u6790\u6cd5\u5bf9\u6bd4\u672c\u5e74\u5ea6\u4e0e\u4e0a\u4e00\u5e74\u5ea6\u8425\u6536\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">32.&nbsp;vertical analysis<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8v\u025c\u02d0t\u026akl \u0259\u02c8n\u00e6l\u0259s\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5782\u76f4\u5206\u6790\u6cd5\/\u7ed3\u6784\u5206\u6790\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5355\u671f\u62a5\u8868\u5185\u5404\u9879\u6570\u636e\u6362\u7b97\u4e3a\u5360\u603b\u989d\u767e\u5206\u6bd4\uff0c\u5206\u6790\u5185\u90e8\u7ed3\u6784\u5360\u6bd4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aVertical analysis calculates each expense\u2019s percentage of total revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5782\u76f4\u5206\u6790\u6cd5\u8ba1\u7b97\u5404\u9879\u8d39\u7528\u5360\u603b\u8425\u6536\u7684\u6bd4\u91cd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">33.&nbsp;financial ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fa\u026a\u02c8n\u00e6n\u0283l \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u52a1\u6bd4\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e24\u9879\u62a5\u8868\u6570\u636e\u76f8\u9664\u5f97\u51fa\u7684\u6307\u6807\uff0c\u7528\u4e8e\u8bc4\u4f30\u507f\u503a\u3001\u76c8\u5229\u3001\u8fd0\u8425\u80fd\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCreditors analyze financial ratios to judge a firm\u2019s repayment ability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u503a\u6743\u4eba\u5206\u6790\u8d22\u52a1\u6bd4\u7387\u5224\u65ad\u4f01\u4e1a\u8fd8\u6b3e\u80fd\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">34.&nbsp;current ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u028cr\u0259nt \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d41\u52a8\u6bd4\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6d41\u52a8\u8d44\u4ea7\u00f7\u6d41\u52a8\u8d1f\u503a\uff0c\u8861\u91cf\u77ed\u671f\u507f\u503a\u5b89\u5168\u7a0b\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA current ratio above 2 indicates sufficient short-term liquidity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d41\u52a8\u6bd4\u7387\u5927\u4e8e2\u4ee3\u8868\u77ed\u671f\u6d41\u52a8\u6027\u5145\u8db3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">35.&nbsp;quick ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/kw\u026ak \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u901f\u52a8\u6bd4\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5254\u9664\u5b58\u8d27\u540e\u7684\u901f\u52a8\u8d44\u4ea7\u9664\u4ee5\u6d41\u52a8\u8d1f\u503a\uff0c\u66f4\u4e25\u683c\u7684\u77ed\u671f\u507f\u503a\u6307\u6807\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe quick ratio excludes inventory because stock cannot convert to cash quickly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901f\u52a8\u6bd4\u7387\u5254\u9664\u5b58\u8d27\uff0c\u56e0\u4e3a\u5e93\u5b58\u65e0\u6cd5\u5feb\u901f\u53d8\u73b0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">36.&nbsp;inventory turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0259ntri \u02c8t\u025c\u02d0n\u0259\u028av\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\u5468\u8f6c\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8861\u91cf\u4e00\u5e74\u5185\u5b58\u8d27\u4ece\u91c7\u8d2d\u5230\u552e\u51fa\u7684\u5faa\u73af\u6b21\u6570\uff0c\u53cd\u6620\u5e93\u5b58\u8fd0\u8425\u6548\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA high inventory turnover means goods sell fast with little capital tied up.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u5b58\u8d27\u5468\u8f6c\u7387\u4ee3\u8868\u5546\u54c1\u9500\u552e\u5feb\uff0c\u5360\u7528\u8d44\u91d1\u5c11\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">37.&nbsp;accounts receivable turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8ka\u028ants r\u026a\u02c8si\u02d0v\u0259bl \u02c8t\u025c\u02d0n\u0259\u028av\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6536\u8d26\u6b3e\u5468\u8f6c\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8bc4\u4f30\u4f01\u4e1a\u56de\u6536\u5ba2\u6237\u6b20\u6b3e\u901f\u5ea6\uff0c\u6570\u503c\u8d8a\u9ad8\u56de\u6b3e\u6548\u7387\u8d8a\u597d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRetail businesses usually have a much higher accounts receivable turnover.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96f6\u552e\u4f01\u4e1a\u5e94\u6536\u8d26\u6b3e\u5468\u8f6c\u7387\u666e\u904d\u66f4\u9ad8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">38.&nbsp;debt-to-equity ratio<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/det tu\u02d0 \u02c8ekw\u0259ti \u02c8re\u026a\u0283i\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u8d1f\u503a\u7387\/\u4ea7\u6743\u6bd4\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u603b\u8d1f\u503a\u00f7\u6240\u6709\u8005\u6743\u76ca\uff0c\u8861\u91cf\u4f01\u4e1a\u8d22\u52a1\u6760\u6746\u4e0e\u957f\u671f\u507f\u503a\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA high debt-to-equity ratio implies heavy debt pressure and financial risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u4ea7\u6743\u6bd4\u7387\u610f\u5473\u7740\u6c89\u91cd\u503a\u52a1\u538b\u529b\u4e0e\u8d22\u52a1\u98ce\u9669\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">39.&nbsp;return on assets (ROA)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8t\u025c\u02d0n \u0252n \u02c8\u00e6sets\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u6536\u76ca\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u51c0\u5229\u6da6\u00f7\u5e73\u5747\u603b\u8d44\u4ea7\uff0c\u8861\u91cf\u5168\u90e8\u8d44\u4ea7\u521b\u9020\u5229\u6da6\u7684\u6548\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aROA shows how efficiently a company uses its assets to generate profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d44\u4ea7\u6536\u76ca\u7387\u4f53\u73b0\u4f01\u4e1a\u5229\u7528\u8d44\u4ea7\u76c8\u5229\u7684\u6548\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">40.&nbsp;return on equity (ROE)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8t\u025c\u02d0n \u0252n \u02c8ekw\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51c0\u8d44\u4ea7\u6536\u76ca\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u51c0\u5229\u6da6\u00f7\u5e73\u5747\u80a1\u4e1c\u6743\u76ca\uff0c\u8bc4\u4f30\u80a1\u4e1c\u81ea\u6709\u8d44\u672c\u83b7\u5229\u6c34\u5e73\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvestors focus on ROE to judge investment return potential.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8d44\u8005\u91cd\u70b9\u5173\u6ce8\u51c0\u8d44\u4ea7\u6536\u76ca\u7387\u5224\u65ad\u6295\u8d44\u56de\u62a5\u6f5c\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">41.&nbsp;source document<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/s\u0254\u02d0s \u02c8d\u0252kjum\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u539f\u59cb\u51ed\u8bc1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u7ecf\u6d4e\u4e1a\u52a1\u53d1\u751f\u65f6\u53d6\u5f97\u7684\u521d\u59cb\u5355\u636e\uff0c\u8bb0\u8d26\u552f\u4e00\u5408\u6cd5\u4f9d\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvoices, receipts and bank slips are all standard source documents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d1\u7968\u3001\u6536\u636e\u3001\u94f6\u884c\u56de\u5355\u5747\u4e3a\u6807\u51c6\u539f\u59cb\u51ed\u8bc1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">42.&nbsp;chart of accounts<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u0283\u0251\u02d0t \u0252v \u0259\u02c8ka\u028ants\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u79d1\u76ee\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u7edf\u4e00\u8bbe\u7f6e\u5168\u90e8\u8d44\u4ea7\u3001\u8d1f\u503a\u3001\u6743\u76ca\u3001\u6536\u652f\u79d1\u76ee\u7684\u76ee\u5f55\u6e05\u5355\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNew accountants first learn the company\u2019s complete chart of accounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u4f1a\u8ba1\u9996\u5148\u5b66\u4e60\u4f01\u4e1a\u5b8c\u6574\u4f1a\u8ba1\u79d1\u76ee\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">43.&nbsp;double-entry bookkeeping<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u028cbl \u02c8entri \u02c8b\u028akki\u02d0p\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u590d\u5f0f\u8bb0\u8d26\u6cd5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6bcf\u4e00\u7b14\u8d26\u52a1\u540c\u65f6\u8bb0\u5f55\u501f\u65b9\u3001\u8d37\u65b9\uff0c\u501f\u8d37\u603b\u989d\u6052\u7b49\u7684\u6838\u5fc3\u8bb0\u8d26\u89c4\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDouble-entry bookkeeping guarantees the balance of the accounting equation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u590d\u5f0f\u8bb0\u8d26\u6cd5\u4fdd\u8bc1\u4f1a\u8ba1\u6052\u7b49\u5f0f\u6c38\u4e45\u5e73\u8861\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">44.&nbsp;debit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8deb\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u501f\u65b9\uff1b\u501f\u8bb0\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)\u3001\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u590d\u5f0f\u8bb0\u8d26\u5de6\u4fa7\u79d1\u76ee\uff0c\u8d44\u4ea7\u3001\u8d39\u7528\u589e\u52a0\u8bb0\u501f\u65b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe debit the cash account when receiving payments from customers.\u6536\u5230\u5ba2\u6237\u8d27\u6b3e\u65f6\uff0c\u501f\u8bb0\u73b0\u91d1\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">45.&nbsp;credit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d37\u65b9\uff1b\u8d37\u8bb0\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)\u3001\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u590d\u5f0f\u8bb0\u8d26\u53f3\u4fa7\u79d1\u76ee\uff0c\u8d1f\u503a\u3001\u6743\u76ca\u3001\u6536\u5165\u589e\u52a0\u8bb0\u8d37\u65b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCredit the sales revenue account after delivering finished goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ea4\u4ed8\u5b8c\u5de5\u4ea7\u54c1\u540e\uff0c\u8d37\u8bb0\u9500\u552e\u6536\u5165\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">46.&nbsp;trial balance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8tra\u026a\u0259l \u02c8b\u00e6l\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8bd5\u7b97\u5e73\u8861\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u671f\u672b\u6c47\u603b\u5168\u90e8\u79d1\u76ee\u501f\u8d37\u53d1\u751f\u989d\uff0c\u6838\u9a8c\u501f\u8d37\u603b\u989d\u662f\u5426\u76f8\u7b49\u7684\u8868\u683c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAn unequal trial balance proves there are posting errors in journals or ledgers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd5\u7b97\u5e73\u8861\u8868\u501f\u8d37\u4e0d\u76f8\u7b49\uff0c\u8bf4\u660e\u65e5\u8bb0\u8d26\u6216\u603b\u8d26\u5b58\u5728\u8bb0\u8d26\u5dee\u9519\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">47.&nbsp;contingent gain<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8t\u026and\u0292\u0259nt \u0261e\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6216\u6709\u5229\u5f97\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u672a\u6765\u6781\u4e0d\u786e\u5b9a\u7684\u6f5c\u5728\u6536\u76ca\uff0c\u9075\u5faa\u8c28\u614e\u6027\u539f\u5219\u4e0d\u63d0\u524d\u5165\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPossible compensation from legal dispute is classified as contingent gain.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u5f8b\u7ea0\u7eb7\u6f5c\u5728\u8d54\u507f\u91d1\u5c5e\u4e8e\u6216\u6709\u5229\u5f97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">48.&nbsp;conservatism principle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8s\u025c\u02d0v\u0259t\u026az\u0259m \u02c8pr\u026ans\u0259pl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8c28\u614e\u6027\u539f\u5219\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f1a\u8ba1\u6838\u7b97\u4e0d\u9ad8\u4f30\u8d44\u4ea7\u3001\u6536\u76ca\uff0c\u4e0d\u4f4e\u4f30\u8d1f\u503a\u3001\u635f\u5931\u7684\u57fa\u7840\u51c6\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe conservatism principle forbids recording uncertain contingent gains in advance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ffb\u8bd1\uff1a\u8c28\u614e\u6027\u539f\u5219\u7981\u6b62\u63d0\u524d\u786e\u8ba4\u4e0d\u786e\u5b9a\u7684\u6216\u6709\u5229\u5f97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">49.&nbsp;historical cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/h\u026a\u02c8st\u0252r\u026akl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5386\u53f2\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d44\u4ea7\u8d2d\u5165\u5f53\u65f6\u5b9e\u9645\u652f\u4ed8\u7684\u539f\u59cb\u4ef7\u6b3e\uff0c\u6210\u672c\u8ba1\u91cf\u57fa\u7840\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEquipment is measured at historical cost minus accumulated depreciation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bbe\u5907\u6309\u5386\u53f2\u6210\u672c\u6263\u9664\u7d2f\u8ba1\u6298\u65e7\u8ba1\u91cf\u8d26\u9762\u4ef7\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50.&nbsp;present value<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8preznt \u02c8v\u00e6lju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u503c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u672a\u6765\u4e00\u7b14\u6216\u591a\u7b14\u73b0\u91d1\u6d41\uff0c\u6309\u6298\u73b0\u5229\u7387\u6298\u7b97\u5230\u5f53\u524d\u7684\u7b49\u503c\u91d1\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants calculate present value to measure long-term receivables and payables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u8ba1\u7b97\u73b0\u503c\u6838\u7b97\u957f\u671f\u5e94\u6536\u3001\u5e94\u4ed8\u6b3e\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bf7\u70b9\u51fb\u8fd4\u56de\u9996\u9875<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/05\/%e6%89%98%e7%a6%8f%ef%bc%9a%e5%95%86%e4%b8%9a%e7%ae%a1%e7%90%86%e7%b1%bb%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"24014\">\u6258\u798f\uff1a\u5546\u4e1a\u7ba1\u7406\u7c7b\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e86\u89e3\u66f4\u591a\u6258\u798f\uff1a\u63d2\u5165\u8bed\u77ed\u8bed\u8bcd\u6c47\u76ee&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[502],"tags":[],"class_list":["post-24006","post","type-post","status-publish","format-standard","hentry","category-502"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/comments?post=24006"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24006\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}