{"id":24008,"date":"2026-07-05T17:06:08","date_gmt":"2026-07-05T09:06:08","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24008"},"modified":"2026-07-05T19:20:28","modified_gmt":"2026-07-05T11:20:28","slug":"14-%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\/14-%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":"14.\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%e8%87%aa%e7%84%b6%e7%a7%91%e5%ad%a6%e7%bb%bc%e5%90%88%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"23728\">\u6258\u798f\uff1a\u81ea\u7136\u79d1\u5b66\u7efc\u5408\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;liquidity<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u026a\u02c8kw\u026ad\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6d41\u52a8\u6027\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\u4f01\u4e1a\u8d44\u4ea7\u53d8\u73b0\u96be\u6613\u7a0b\u5ea6\uff0c\u6258\u798f\u8d22\u52a1\u5206\u6790\u7c7b\u6587\u7ae0\u5fc5\u8003\u6838\u5fc3\u8bcd\uff0c\u5e38\u642d\u914d\u77ed\u671f\u507f\u503a\u8bdd\u9898\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh liquidity means a firm can pay off short-term debts without selling fixed assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u6d41\u52a8\u6027\u610f\u5473\u7740\u4f01\u4e1a\u65e0\u9700\u53d8\u5356\u56fa\u5b9a\u8d44\u4ea7\u5c31\u80fd\u507f\u8fd8\u77ed\u671f\u503a\u52a1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;solvency<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u0252lv\u0259nsi\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u507f\u503a\u80fd\u529b\uff1b\u6e05\u507f\u529b\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\u4f01\u4e1a\u957f\u671f\u507f\u8fd8\u5168\u90e8\u503a\u52a1\u7684\u8d22\u52a1\u5b9e\u529b\uff0c\u533a\u5206\u77ed\u671fliquidity\uff0c\u9605\u8bfb\u9ad8\u9891\u5bf9\u6bd4\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAnalysts examine long-term assets to evaluate a corporation\u2019s solvency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u6790\u5e08\u901a\u8fc7\u957f\u671f\u8d44\u4ea7\u8bc4\u4f30\u4e00\u5bb6\u4f01\u4e1a\u7684\u957f\u671f\u507f\u503a\u80fd\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;amortization schedule<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02ccm\u0254\u02d0t\u026a\u02c8ze\u026a\u0283n \u02c8\u0283edju\u02d0l\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u644a\u9500\u660e\u7ec6\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\u5206\u671f\u507f\u8fd8\u8d37\u6b3e\u3001\u644a\u9500\u503a\u5238\u5229\u606f\u7684\u5206\u671f\u660e\u7ec6\u8868\u683c\uff0c\u6258\u798f\u91d1\u878d\u4f1a\u8ba1\u8bb2\u5ea7\u5e38\u89c1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe amortization schedule breaks down each payment into principal and interest.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u644a\u9500\u660e\u7ec6\u8868\u5c06\u6bcf\u4e00\u7b14\u8fd8\u6b3e\u62c6\u5206\u6210\u672c\u91d1\u4e0e\u5229\u606f\u4e24\u90e8\u5206\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp;principal<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u026ans\u0259pl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u672c\u91d1\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\u8d37\u6b3e\u3001\u503a\u5238\u6700\u521d\u501f\u5165\/\u53d1\u884c\u7684\u57fa\u7840\u91d1\u989d\uff0c\u533a\u522b\u4e8einterest\u5229\u606f\uff0c\u542c\u529b\u9ad8\u9891\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly loan payments include both principal and accumulated interest.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u6708\u8fd8\u8d37\u91d1\u989d\u540c\u65f6\u5305\u542b\u672c\u91d1\u4e0e\u7d2f\u8ba1\u4ea7\u751f\u7684\u5229\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5.&nbsp;materiality<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/m\u0259\u02cct\u026a\u0259ri\u02c8\u00e6l\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u8981\u6027\u539f\u5219\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\u57fa\u7840\u4f1a\u8ba1\u51c6\u5219\uff0c\u91d1\u989d\u5fae\u5c0f\u7684\u8d26\u76ee\u5dee\u9519\u65e0\u9700\u8c03\u6574\uff0c\u6258\u798f\u4f1a\u8ba1\u7406\u8bba\u6587\u7ae0\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe concept of materiality lets accountants ignore tiny immaterial accounting errors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91cd\u8981\u6027\u539f\u5219\u5141\u8bb8\u4f1a\u8ba1\u5ffd\u7565\u91d1\u989d\u5fae\u5c0f\u3001\u4e0d\u5f71\u54cd\u5224\u65ad\u7684\u8d26\u52a1\u5dee\u9519\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6.&nbsp;ledger account<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8led\u0292\u0259(r) \u0259\u02c8ka\u028ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u7c7b\u8d26\u6237\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\u8d26\u4e2d\u5355\u72ec\u8bb0\u5f55\u4e00\u7c7b\u6536\u652f\u3001\u8d44\u4ea7\u7684\u72ec\u7acb\u8d26\u6237\uff0c\u57fa\u7840\u8bb0\u8d26\u6838\u5fc3\u8bcd\u6c47\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEvery asset, liability and revenue item has its own separate ledger account.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u4e00\u9879\u8d44\u4ea7\u3001\u8d1f\u503a\u548c\u6536\u5165\u9879\u76ee\u90fd\u8bbe\u6709\u72ec\u7acb\u7684\u5206\u7c7b\u8d26\u6237\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7.&nbsp;cash equivalent<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u026a\u02c8kw\u026av\u0259l\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u7b49\u4ef7\u7269\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\u77ed\u671f\u6781\u6613\u53d8\u73b0\u7684\u4f4e\u98ce\u9669\u6295\u8d44\uff0c\u7b49\u540c\u73b0\u91d1\u8ba1\u5165\u6d41\u52a8\u8d44\u4ea7\uff0c\u9605\u8bfb\u9ad8\u9891\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTreasury bills with maturity under three months are treated as cash equivalent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e09\u4e2a\u6708\u5185\u5230\u671f\u7684\u77ed\u671f\u56fd\u5e93\u5238\u5c5e\u4e8e\u73b0\u91d1\u7b49\u4ef7\u7269\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8.&nbsp;operating cycle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8sa\u026akl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u5468\u671f\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\u4ece\u91c7\u8d2d\u5b58\u8d27\u3001\u9500\u552e\u5230\u6536\u56de\u73b0\u91d1\u7684\u5b8c\u6574\u5faa\u73af\u65f6\u957f\uff0c\u8d22\u62a5\u5206\u6790\u5e38\u8003\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRetailers have a much shorter operating cycle than heavy manufacturing firms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96f6\u552e\u5546\u7684\u8425\u4e1a\u5468\u671f\u8fdc\u77ed\u4e8e\u91cd\u578b\u5236\u9020\u4f01\u4e1a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">9.&nbsp;credit sale<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at se\u026al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d4a\u9500\uff1b\u4fe1\u7528\u9500\u552e\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\u5ba2\u6237\u5148\u6536\u8d27\u3001\u5ef6\u540e\u4ed8\u6b3e\u7684\u9500\u552e\u6a21\u5f0f\uff0c\u4ea7\u751faccounts receivable\u5e94\u6536\u8d26\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMost wholesale businesses rely on credit sales to attract bulk buyers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u591a\u6570\u6279\u53d1\u4f01\u4e1a\u4f9d\u9760\u8d4a\u9500\u6a21\u5f0f\u5438\u5f15\u5927\u5b97\u91c7\u8d2d\u5ba2\u6237\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10.&nbsp;cash sale<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 se\u026al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u9500\uff1b\u73b0\u6b3e\u9500\u552e\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\u4ea4\u6613\u5b8c\u6210\u5f53\u573a\u6536\u53d6\u73b0\u91d1\uff0c\u65e0\u5e94\u6536\u6b3e\u9879\uff0c\u4e0ecredit sale\u6210\u5bf9\u8003\u5bdf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aConvenience stores only conduct cash sales and never offer credit terms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fbf\u5229\u5e97\u53ea\u505a\u73b0\u6b3e\u9500\u552e\uff0c\u4e0d\u63d0\u4f9b\u8d4a\u8d2d\u8d26\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11.&nbsp;capital expenditure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u026ak\u02c8spend\u026at\u0283\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u5f00\u652f\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\u8d2d\u7f6e\u957f\u671f\u56fa\u5b9a\u8d44\u4ea7\u7684\u5927\u989d\u652f\u51fa\uff0c\u4e0d\u8ba1\u5165\u5f53\u671f\u8d39\u7528\uff0c\u6258\u798f\u8d22\u7ecf\u9605\u8bfb\u9ad8\u9891\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBuying new production machines counts as capital expenditure for factories.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91c7\u8d2d\u5168\u65b0\u751f\u4ea7\u8bbe\u5907\u5c5e\u4e8e\u5de5\u5382\u7684\u8d44\u672c\u5f00\u652f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12.&nbsp;revenue expenditure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rev\u0259nju\u02d0 \u026ak\u02c8spend\u026at\u0283\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u76ca\u6027\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\u4ec5\u60e0\u53ca\u5f53\u671f\u7ecf\u8425\u7684\u5c0f\u989d\u5f00\u9500\uff0c\u5f53\u671f\u5168\u989d\u8ba1\u5165\u8d39\u7528\uff0c\u4e0e\u8d44\u672c\u5f00\u652f\u5bf9\u6bd4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly factory cleaning fees are simple revenue expenditure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5de5\u5382\u6708\u5ea6\u6e05\u6d01\u670d\u52a1\u8d39\u5c5e\u4e8e\u666e\u901a\u6536\u76ca\u6027\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">13.&nbsp;impairment<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026am\u02c8pe\u0259m\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u51cf\u503c\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\u56fa\u5b9a\u8d44\u4ea7\u3001\u65e0\u5f62\u8d44\u4ea7\u5e02\u4ef7\u5927\u5e45\u4e0b\u8dcc\uff0c\u8c03\u51cf\u8d26\u9762\u4ef7\u503c\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLong-term market decline leads to impairment of the company\u2019s equipment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u957f\u671f\u5e02\u573a\u884c\u60c5\u4e0b\u8dcc\u5bfc\u81f4\u4f01\u4e1a\u8bbe\u5907\u53d1\u751f\u8d44\u4ea7\u51cf\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14.&nbsp;lease<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/li\u02d0s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u79df\u8d41\uff1b\u79df\u7ea6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.) \/ \u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d44\u4ea7\u4f7f\u7528\u6743\u5206\u671f\u4ed8\u8d39\u79df\u7528\uff0c\u5206\u4e3a\u7ecf\u8425\u79df\u8d41\u3001\u878d\u8d44\u79df\u8d41\uff0c\u6258\u798f\u5546\u79d1\u542c\u529b\u5e38\u5ba2\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMany startups lease office buildings instead of purchasing real estate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bb8\u591a\u521d\u521b\u4f01\u4e1a\u79df\u8d41\u529e\u516c\u697c\uff0c\u800c\u975e\u76f4\u63a5\u8d2d\u7f6e\u623f\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15.&nbsp;operating lease<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b li\u02d0s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ecf\u8425\u79df\u8d41\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\u77ed\u671f\u666e\u901a\u79df\u8d41\uff0c\u8d44\u4ea7\u4e0d\u4f53\u73b0\u5728\u627f\u79df\u65b9\u8d44\u4ea7\u8d1f\u503a\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShort-term car rental is a typical example of operating lease.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u77ed\u671f\u79df\u8f66\u662f\u5178\u578b\u7684\u7ecf\u8425\u79df\u8d41\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">16.&nbsp;finance lease<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8fa\u026an\u00e6ns li\u02d0s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u878d\u8d44\u79df\u8d41\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\u957f\u671f\u5b9e\u8d28\u7b49\u540c\u4e8e\u8d2d\u4e70\u8d44\u4ea7\uff0c\u627f\u79df\u65b9\u8d26\u9762\u8bb0\u5f55\u8d44\u4ea7\u4e0e\u5e94\u4ed8\u79df\u8d41\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aA ten-year equipment rental contract meets the standards of finance lease.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5341\u5e74\u671f\u8bbe\u5907\u79df\u7528\u5408\u540c\u7b26\u5408\u878d\u8d44\u79df\u8d41\u8ba4\u5b9a\u6807\u51c6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17.&nbsp;residual value<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8z\u026ad\u0292u\u0259l \u02c8v\u00e6lju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6b8b\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\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u5e74\u9650\u5230\u671f\u540e\u9884\u4f30\u5269\u4f59\u53ef\u51fa\u552e\u4ef7\u503c\uff0c\u6298\u65e7\u8ba1\u7b97\u5fc5\u7528\u8bcd\u6c47\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe set the truck\u2019s residual value at 10 percent of its original cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u4eec\u5c06\u8fd9\u8f86\u5361\u8f66\u7684\u6b8b\u503c\u8bbe\u5b9a\u4e3a\u539f\u4ef7\u768410%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">18.&nbsp;useful life<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ju\u02d0sfl la\u026af\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f7f\u7528\u5e74\u9650\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\u56fa\u5b9a\u8d44\u4ea7\u9884\u4f30\u53ef\u6295\u5165\u751f\u4ea7\u4f7f\u7528\u7684\u603b\u65f6\u957f\uff0c\u7528\u4e8e\u5206\u644a\u6298\u65e7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOffice furniture has an estimated useful life of five years in accounting rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u51c6\u5219\u4e2d\uff0c\u529e\u516c\u5bb6\u5177\u9884\u4f30\u4f7f\u7528\u5e74\u9650\u4e3a\u4e94\u5e74\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">19.&nbsp;amortize bond<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8m\u0254\u02d0ta\u026az b\u0252nd\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u503a\u5238\u644a\u9500\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5206\u671f\u5206\u644a\u503a\u5238\u53d1\u884c\u6ea2\u4ef7\u6216\u6298\u4ef7\uff0c\u8c03\u6574\u6bcf\u671f\u5b9e\u9645\u5229\u606f\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants amortize bond premium to cut down annual interest cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u644a\u9500\u503a\u5238\u6ea2\u4ef7\uff0c\u964d\u4f4e\u6bcf\u5e74\u5b9e\u9645\u5229\u606f\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20.&nbsp;journal entry<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8d\u0292\u025c\u02d0nl \u02c8entri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u5206\u5f55\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\u8bb0\u5f55\u6bcf\u4e00\u7b14\u7ecf\u6d4e\u4e1a\u52a1\u501f\u8d37\u79d1\u76ee\u7684\u57fa\u7840\u8bb0\u8d26\u8bb0\u5f55\uff0c\u4f1a\u8ba1\u5165\u95e8\u9ad8\u9891\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEvery cash inflow and outflow must be recorded with a formal journal entry.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u4e00\u7b14\u73b0\u91d1\u6d41\u5165\u6d41\u51fa\u90fd\u5fc5\u987b\u7f16\u5236\u89c4\u8303\u4f1a\u8ba1\u5206\u5f55\u8bb0\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">21.&nbsp;fiscal period<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026askl \u02c8p\u026a\u0259ri\u0259d\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u671f\u95f4\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\u5212\u5206\u8d22\u52a1\u6838\u7b97\u7684\u56fa\u5b9a\u5468\u671f\uff0c\u5982\u6708\u3001\u5b63\u5ea6\u3001\u8d22\u5e74fiscal year\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe standard fiscal period for most listed firms is twelve months.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u591a\u6570\u4e0a\u5e02\u516c\u53f8\u6807\u51c6\u4f1a\u8ba1\u671f\u95f4\u4e3a\u5341\u4e8c\u4e2a\u6708\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">22.&nbsp;gross operating profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261r\u0259\u028as \u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u6bdb\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\u6536\u5165\u6263\u9664\u76f4\u63a5\u751f\u4ea7\u6210\u672c\u540e\u7684\u6536\u76ca\uff0c\u8d22\u62a5\u5206\u5c42\u5229\u6da6\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe report\u2019s first profit indicator is gross operating profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4efd\u62a5\u8868\u7b2c\u4e00\u9879\u5229\u6da6\u6307\u6807\u662f\u8425\u4e1a\u6bdb\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">23.&nbsp;net operating profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/net \u02c8\u0252p\u0259re\u026at\u026a\u014b \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u51c0\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\u6bdb\u5229\u6da6\u6263\u9664\u9500\u552e\u3001\u7ba1\u7406\u7b49\u5168\u90e8\u8fd0\u8425\u8d39\u7528\u540e\u7684\u7ecf\u8425\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRising advertising costs caused a drop in net operating profit this quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e7f\u544a\u8d39\u7528\u4e0a\u6da8\u5bfc\u81f4\u672c\u5b63\u5ea6\u8425\u4e1a\u51c0\u5229\u6da6\u4e0b\u6ed1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">24.&nbsp;ledger posting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8led\u0292\u0259(r) \u02c8p\u0259\u028ast\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fc7\u8d26\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\u65e5\u8bb0\u8d26\u5206\u5f55\u6570\u636e\u8f6c\u6284\u81f3\u603b\u5206\u7c7b\u8d26\u7684\u6807\u51c6\u4f1a\u8ba1\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLedger posting is finished at the end of each business day in small firms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u578b\u4f01\u4e1a\u6bcf\u65e5\u8425\u4e1a\u7ed3\u675f\u5b8c\u6210\u8fc7\u8d26\u5de5\u4f5c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">25.&nbsp;offset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252fset\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62b5\u6d88\uff1b\u51b2\u51cf\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u7528\u53cd\u5411\u79d1\u76ee\u91d1\u989d\u62b5\u6263\u539f\u6709\u8d44\u4ea7\u6216\u8d1f\u503a\u8d26\u9762\u4f59\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAllowance for bad debt offsets the total balance of accounts receivable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u574f\u8d26\u51c6\u5907\u51b2\u51cf\u5e94\u6536\u8d26\u6b3e\u8d26\u9762\u603b\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">26.&nbsp;remittance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8m\u026atns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6c47\u6b3e\uff1b\u56de\u6b3e\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\u5ba2\u6237\u652f\u4ed8\u7ed9\u4f01\u4e1a\u7684\u8d27\u6b3e\u6c47\u6b3e\uff0c\u73b0\u91d1\u6536\u652f\u8bdd\u9898\u9ad8\u9891\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe received a large remittance from our overseas distributor yesterday.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6628\u65e5\u6211\u4eec\u6536\u5230\u6d77\u5916\u7ecf\u9500\u5546\u7684\u5927\u989d\u8d27\u6b3e\u6c47\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">27.&nbsp;write down<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/ra\u026at da\u028an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u51cf\u8bb0\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d44\u4ea7\u5e02\u4ef7\u4e0b\u8dcc\uff0c\u4e0b\u8c03\u8d26\u7c3f\u767b\u8bb0\u4ef7\u503c\uff0c\u533a\u522b\u4e8e\u5b8c\u5168\u6838\u9500write off\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe firm had to write down its outdated warehouse inventory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u4e0d\u5f97\u4e0d\u5bf9\u8001\u65e7\u4ed3\u5e93\u5b58\u8d27\u8fdb\u884c\u8d44\u4ea7\u51cf\u8bb0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">28.&nbsp;credit limit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at \u02c8l\u026am\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4fe1\u7528\u989d\u5ea6\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\u5141\u8bb8\u5355\u4e2a\u5ba2\u6237\u6700\u5927\u8d4a\u9500\u6b20\u6b3e\u4e0a\u9650\uff0c\u5e94\u6536\u6b3e\u7ba1\u7406\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLong-term cooperative clients are granted a higher credit limit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u957f\u671f\u5408\u4f5c\u5ba2\u6237\u88ab\u6388\u4e88\u66f4\u9ad8\u8d4a\u9500\u4fe1\u7528\u989d\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">29.&nbsp;cash budget<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8b\u028cd\u0292\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u9884\u7b97\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\u89c4\u5212\u672a\u6765\u5468\u671f\u73b0\u91d1\u6d41\u5165\u3001\u6d41\u51fa\u7684\u8d22\u52a1\u8ba1\u5212\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe finance team prepares a monthly cash budget to avoid fund shortages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d22\u52a1\u56e2\u961f\u7f16\u5236\u6708\u5ea6\u73b0\u91d1\u9884\u7b97\uff0c\u89c4\u907f\u8d44\u91d1\u77ed\u7f3a\u95ee\u9898\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30.&nbsp;capital stock<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl st\u0252k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\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\u4e0a\u5e02\u516c\u53f8\u53d1\u884c\u5168\u90e8\u80a1\u7968\u5bf9\u5e94\u7684\u6cd5\u5b9a\u6ce8\u518c\u8d44\u672c\u91d1\u989d\uff0c\u6743\u76ca\u79d1\u76ee\u6838\u5fc3\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCapital stock is recorded at par value on the balance sheet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u80a1\u672c\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u6309\u80a1\u7968\u9762\u503c\u5165\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31.&nbsp;par value<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/p\u0251\u02d0(r) \u02c8v\u00e6lju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7968\u9762\u9762\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\u80a1\u7968\u3001\u503a\u5238\u7968\u636e\u4e0a\u5370\u5237\u7684\u56fa\u5b9a\u57fa\u7840\u91d1\u989d\uff0c\u533a\u522b\u4e8e\u5e02\u573a\u5e02\u4ef7fair value\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMost common shares have a very low one-dollar par value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u90e8\u5206\u666e\u901a\u80a1\u7968\u9762\u9762\u503c\u4ec5\u4e00\u7f8e\u5143\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">32.&nbsp;share premium<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0283e\u0259(r) \u02c8pri\u02d0mi\u0259m\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u672c\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\u80a1\u7968\u53d1\u884c\u5e02\u4ef7\u9ad8\u4e8e\u7968\u9762\u9762\u503c\u7684\u5dee\u989d\uff0c\u5f52\u5c5e\u4e8e\u6240\u6709\u8005\u6743\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMoney raised above par value goes into the share premium account.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d85\u51fa\u80a1\u7968\u9762\u503c\u7684\u52df\u96c6\u8d44\u91d1\u8ba1\u5165\u80a1\u672c\u6ea2\u4ef7\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">33.&nbsp;payroll tax<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pe\u026ar\u0259\u028al t\u00e6ks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u85aa\u8d44\u7a0e\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\u57fa\u4e8e\u5458\u5de5\u5de5\u8d44\u603b\u989d\u5f81\u6536\u7684\u4e13\u9879\u7a0e\u8d39\uff0c\u85aa\u8d44\u6838\u7b97\u9ad8\u9891\u8003\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEmployers and employees both contribute to mandatory payroll tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96c7\u4e3b\u4e0e\u5458\u5de5\u53cc\u65b9\u90fd\u9700\u8981\u7f34\u7eb3\u6cd5\u5b9a\u85aa\u8d44\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">34.&nbsp;depreciation expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6298\u65e7\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\u5206\u644a\u8ba1\u5165\u635f\u76ca\u7684\u56fa\u5b9a\u8d44\u4ea7\u635f\u8017\u6210\u672c\uff0c\u5229\u6da6\u8868\u5e38\u89c4\u6263\u51cf\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDepreciation expense for factory equipment rises when new machines are purchased.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91c7\u8d2d\u65b0\u8bbe\u5907\u540e\uff0c\u5de5\u5382\u8bbe\u5907\u6298\u65e7\u8d39\u7528\u968f\u4e4b\u589e\u52a0\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">35.&nbsp;book value<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u028ak \u02c8v\u00e6lju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d26\u9762\u4ef7\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\u8d44\u4ea7\u8d26\u9762\u539f\u503c\u6263\u9664\u6298\u65e7\u3001\u51cf\u503c\u540e\u7684\u5269\u4f59\u91d1\u989d\uff0c\u6258\u798f\u5bf9\u6bd4\u5e02\u4ef7\u9ad8\u9891\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe truck\u2019s book value is much lower than its current market selling price.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u8f86\u5361\u8f66\u7684\u8d26\u9762\u4ef7\u503c\u8fdc\u4f4e\u4e8e\u5f53\u4e0b\u5e02\u573a\u552e\u4ef7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">36.&nbsp;invoice discounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0254\u026as \u02c8d\u026aska\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7968\u636e\u8d34\u73b0\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\u5c06\u672a\u5230\u671f\u5e94\u6536\u8d26\u6b3e\u7968\u636e\u6298\u4ef7\u6362\u53d6\u5373\u65f6\u73b0\u91d1\uff0c\u878d\u8d44\u4f1a\u8ba1\u8bdd\u9898\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSmall companies use invoice discounting to ease short-term cash pressure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u4f01\u4e1a\u5229\u7528\u7968\u636e\u8d34\u73b0\u7f13\u89e3\u77ed\u671f\u73b0\u91d1\u538b\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">37.&nbsp;fiscal year<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8f\u026askl j\u026a\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u5e74\uff1b\u4f1a\u8ba1\u5e74\u5ea6\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\u81ea\u5b9a\u4e4912\u4e2a\u6708\u6838\u7b97\u5468\u671f\uff0c\u4e0d\u4e00\u5b9a\u5339\u914d\u81ea\u7136\u516c\u5386\u5e74\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMany retail brands set their fiscal year ending in January after holiday sales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f88\u591a\u96f6\u552e\u54c1\u724c\u5c06\u8d22\u5e74\u672b\u8bbe\u5728\u4e00\u6708\uff0c\u8986\u76d6\u8282\u65e5\u9500\u552e\u65fa\u5b63\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">38.&nbsp;loss provision<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u0252s pr\u0259\u02c8v\u026a\u0292n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u635f\u5931\u51c6\u5907\u91d1\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\u7528\u4e8e\u8986\u76d6\u6f5c\u5728\u574f\u8d26\u3001\u8d44\u4ea7\u4e8f\u635f\u7684\u5907\u7528\u8d44\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBanks set large loss provision to cope with possible loan defaults.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u94f6\u884c\u8ba1\u63d0\u5927\u989d\u635f\u5931\u51c6\u5907\u91d1\u5e94\u5bf9\u6f5c\u5728\u8d37\u6b3e\u8fdd\u7ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">39.&nbsp;revenue stream<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rev\u0259nju\u02d0 stri\u02d0m\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u5165\u6765\u6e90\uff1b\u8425\u6536\u6e20\u9053\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\u83b7\u53d6\u6536\u5165\u7684\u4e0d\u540c\u4e1a\u52a1\u677f\u5757\uff0c\u8d22\u62a5\u5206\u6790\u9605\u8bfb\u9ad8\u9891\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSubscription fees form the most stable revenue stream for software firms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ba2\u9605\u8d39\u662f\u8f6f\u4ef6\u4f01\u4e1a\u6700\u7a33\u5b9a\u7684\u6536\u5165\u6765\u6e90\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">40.&nbsp;tangible<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u00e6nd\u0292\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6709\u5f62\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5f62\u5bb9\u5177\u5907\u5b9e\u7269\u5f62\u6001\u8d44\u4ea7\uff0c\u642d\u914dasset\u6784\u6210\u56fa\u5b9a\u77ed\u8bed\uff0c\u5bf9\u6bd4intangible\u65e0\u5f62\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLand and machinery are tangible assets with physical form.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u548c\u673a\u68b0\u8bbe\u5907\u662f\u5177\u5907\u5b9e\u7269\u5f62\u6001\u7684\u6709\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">41.&nbsp;intangible<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8t\u00e6nd\u0292\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u65e0\u5f62\u7684\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u5f62\u5bb9\u8bcd(adj.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u65e0\u5b9e\u4f53\u3001\u4f9d\u9760\u6cd5\u5f8b\u6216\u54c1\u724c\u4ea7\u751f\u6536\u76ca\u7684\u8d44\u4ea7\u5c5e\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCopyrights and brand trademarks are valuable intangible resources.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7248\u6743\u4e0e\u54c1\u724c\u5546\u6807\u662f\u9ad8\u4ef7\u503c\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">42.&nbsp;default<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8f\u0254\u02d0lt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fdd\u7ea6\uff1b\u6b20\u6b3e\u4e0d\u507f\u4ed8\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.) \/ \u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u503a\u52a1\u4eba\u5230\u671f\u65e0\u6cd5\u507f\u8fd8\u8d37\u6b3e\u3001\u5e94\u4ed8\u7968\u636e\uff0c\u91d1\u878d\u4f1a\u8ba1\u542c\u529b\u5e38\u8003\u98ce\u9669\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIf clients default on payments, the firm must increase allowance for bad debt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u5ba2\u6237\u62d6\u6b20\u6b3e\u9879\u8fdd\u7ea6\uff0c\u4f01\u4e1a\u5fc5\u987b\u63d0\u9ad8\u574f\u8d26\u51c6\u5907\u8ba1\u63d0\u91d1\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">43.&nbsp;periodic inventory system<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccp\u026a\u0259ri\u02c8\u0252d\u026ak \u02c8\u026anv\u0259ntri \u02c8s\u026ast\u0259m\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b9a\u671f\u76d8\u5b58\u5236\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\u671f\u672b\u76d8\u70b9\u6838\u7b97\u5b58\u8d27\u6210\u672c\uff0c\u4e2d\u5c0f\u578b\u5546\u94fa\u901a\u7528\u8bb0\u8d26\u65b9\u6cd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSmall grocery stores adopt a simple periodic inventory system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u578b\u6742\u8d27\u5e97\u91c7\u7528\u7b80\u6613\u5b9a\u671f\u76d8\u5b58\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">44.&nbsp;perpetual inventory system<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/p\u0259\u02c8pet\u0283u\u0259l \u02c8\u026anv\u0259ntri \u02c8s\u026ast\u0259m\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6c38\u7eed\u76d8\u5b58\u5236\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\u7b14\u5b58\u8d27\u8fdb\u51fa\u5b9e\u65f6\u66f4\u65b0\u8d26\u9762\u5e93\u5b58\uff0c\u5927\u578b\u5236\u9020\u4e1a\u3001\u5546\u8d85\u4f7f\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSupermarkets use barcode scanners to run a perpetual inventory system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d85\u5e02\u4f9d\u9760\u626b\u7801\u8bbe\u5907\u5b9e\u884c\u6c38\u7eed\u76d8\u5b58\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">45.&nbsp;salvage value<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u00e6lv\u026ad\u0292 \u02c8v\u00e6lju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62a5\u5e9f\u6b8b\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\u56fa\u5b9a\u8d44\u4ea7\u5f7b\u5e95\u62a5\u5e9f\u5904\u7f6e\u65f6\u53ef\u56de\u6536\u7684\u4ef7\u503c\uff0c\u7b49\u540c\u4e8eresidual value\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe calculate annual depreciation after subtracting the equipment\u2019s salvage value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6263\u9664\u8bbe\u5907\u62a5\u5e9f\u6b8b\u503c\u540e\uff0c\u6211\u4eec\u518d\u8ba1\u7b97\u6bcf\u5e74\u6298\u65e7\u91d1\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">46.&nbsp;tax liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u4ea4\u7a0e\u6b3e\uff1b\u7a0e\u52a1\u8d1f\u503a\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\u5f53\u671f\u4ea7\u751f\u3001\u5c1a\u672a\u5411\u7a0e\u52a1\u5c40\u7f34\u7eb3\u7684\u7a0e\u8d39\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe accountant records tax liability as an adjusting entry at month end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u6708\u672b\u7f16\u5236\u8c03\u6574\u5206\u5f55\u8bb0\u5f55\u5e94\u4ea4\u7a0e\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">47.&nbsp;credit memo<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at \u02c8mem\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d37\u9879\u901a\u77e5\u5355\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\u5ba2\u6237\u9000\u8d27\u3001\u8d27\u6b3e\u51cf\u514d\u65f6\u51fa\u5177\uff0c\u51b2\u51cf\u5e94\u6536\u8d26\u6b3e\u7684\u8d22\u52a1\u5355\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe issued a credit memo for damaged goods returned by our buyer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u4eec\u9488\u5bf9\u91c7\u8d2d\u65b9\u9000\u56de\u7684\u7834\u635f\u8d27\u7269\u5f00\u5177\u8d37\u9879\u901a\u77e5\u5355\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">48.&nbsp;debit memo<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8deb\u026at \u02c8mem\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u501f\u9879\u901a\u77e5\u5355\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\u5411\u4f9b\u5e94\u5546\u8ffd\u52a0\u6263\u6b3e\u3001\u8865\u6536\u8d27\u6b3e\u7684\u8d22\u52a1\u5355\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe factory sent a debit memo to cover extra raw material shipping fees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5de5\u5382\u5f00\u5177\u501f\u9879\u901a\u77e5\u5355\uff0c\u6536\u53d6\u989d\u5916\u539f\u6750\u6599\u8fd0\u8f93\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">49.&nbsp;cash inflow<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8\u026anfl\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u6d41\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\u7ecf\u8425\u3001\u6295\u8d44\u3001\u7b79\u8d44\u6d3b\u52a8\u5e26\u6765\u7684\u4f01\u4e1a\u73b0\u91d1\u6536\u5165\uff0c\u73b0\u91d1\u6d41\u91cf\u8868\u57fa\u7840\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCash inflow from product sales is the core funding source of manufacturers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ea7\u54c1\u9500\u552e\u5e26\u6765\u7684\u73b0\u91d1\u6d41\u5165\u662f\u5236\u9020\u4f01\u4e1a\u6838\u5fc3\u8d44\u91d1\u6765\u6e90\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50.&nbsp;cash outflow<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u00e6\u0283 \u02c8a\u028atfl\u0259\u028a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u73b0\u91d1\u6d41\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\u91c7\u8d2d\u3001\u53d1\u85aa\u3001\u8fd8\u503a\u7b49\u4e1a\u52a1\u652f\u51fa\u7684\u73b0\u91d1\uff0c\u4e0ecash inflow\u6210\u5bf9\u8003\u5bdf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEquipment purchase creates a large one-time cash outflow this fiscal year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bbe\u5907\u91c7\u8d2d\u4e3a\u672c\u8d22\u5e74\u5e26\u6765\u4e00\u7b14\u5927\u989d\u4e00\u6b21\u6027\u73b0\u91d1\u6d41\u51fa\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\u81ea\u7136\u79d1\u5b66\u7efc\u5408\u8bcd\u6c47&#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-24008","post","type-post","status-publish","format-standard","hentry","category-502"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24008","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=24008"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24008\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}