{"id":24956,"date":"2026-07-07T13:33:56","date_gmt":"2026-07-07T05:33:56","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24956"},"modified":"2026-07-14T10:04:56","modified_gmt":"2026-07-14T02:04:56","slug":"91-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e6%88%90%e6%9c%ac%e7%ae%a1%e6%8e%a7%e4%b8%8e%e7%a8%8e%e5%8a%a1","status":"publish","type":"post","link":"https:\/\/openhub365.cn\/index.php\/2026\/07\/07\/91-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e6%88%90%e6%9c%ac%e7%ae%a1%e6%8e%a7%e4%b8%8e%e7%a8%8e%e5%8a%a1\/","title":{"rendered":"91.\u5546\u52a1\u82f1\u8bed\uff1a\u6210\u672c\u7ba1\u63a7\u4e0e\u7a0e\u52a1"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e86\u89e3\u66f4\u591a<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/05\/31\/some%e4%b8%8eany%e7%94%a8%e6%b3%95%e8%a7%a3%e6%9e%90%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"11111\">some\u4e0eany\u7528\u6cd5\u89e3\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">201.&nbsp;amortize<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8m\u0254\u02d0ta\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u644a\u9500\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\">\u91ca\u4e49\uff1a\u5c06\u5927\u989d\u957f\u671f\u652f\u51fa\u5206\u671f\u5206\u644a\u8ba1\u5165\u5404\u671f\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe amortize intangible assets over 10 years evenly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u520610\u5e74\u5747\u5300\u644a\u9500\u65e0\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">202.&nbsp;depreciate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8pri\u02d0\u0283ie\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8ba1\u63d0\u6298\u65e7\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\">\u91ca\u4e49\uff1a\u6309\u671f\u5206\u644a\u56fa\u5b9a\u8d44\u4ea7\u635f\u8017\u5bf9\u5e94\u7684\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll production machines depreciate monthly in cost books.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u90e8\u751f\u4ea7\u8bbe\u5907\u6bcf\u6708\u5728\u6210\u672c\u8d26\u7c3f\u8ba1\u63d0\u6298\u65e7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">203.&nbsp;variance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u5dee\u5f02\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\">\u91ca\u4e49\uff1a\u9884\u7b97\u6210\u672c\u4e0e\u5b9e\u9645\u53d1\u751f\u6210\u672c\u4e4b\u95f4\u7684\u5dee\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe analyze monthly cost variance for every product line.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u9488\u5bf9\u6bcf\u6761\u4ea7\u7ebf\u5206\u6790\u6708\u5ea6\u6210\u672c\u5dee\u5f02\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">204.&nbsp;deduction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8d\u028ck\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62b5\u6263\uff1b\u7a0e\u524d\u6263\u9664\u989d\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\">\u91ca\u4e49\uff1a\u7a0e\u6cd5\u5141\u8bb8\u7a0e\u524d\u51cf\u9664\u3001\u8fdb\u9879\u7a0e\u989d\u62b5\u51cf\u9500\u9879\u7684\u91d1\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNormal business expenses qualify for tax deduction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e38\u89c4\u7ecf\u8425\u8d39\u7528\u53ef\u7528\u4e8e\u7a0e\u524d\u62b5\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">205.&nbsp;liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d1f\u503a\uff1b\u5e94\u4ea4\u7a0e\u8d39\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\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u5e94\u5f53\u7f34\u7eb3\u7684\u7a0e\u91d1\u3001\u5404\u7c7b\u5e94\u4ed8\u6b3e\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTax payable is classified as short-term liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5e94\u4ea4\u7a0e\u8d39\u5f52\u5c5e\u4e8e\u6d41\u52a8\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">206.&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\u7a0e\u6536\u62b5\u514d\uff1b\u8fdb\u9879\u7a0e\u989d\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\">\u91ca\u4e49\uff1a\u589e\u503c\u7a0e\u8fdb\u9879\u3001\u53ef\u62b5\u51cf\u5e94\u7eb3\u7a0e\u989d\u7684\u7a0e\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInput tax credit will reduce the total VAT payable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fdb\u9879\u7a0e\u989d\u62b5\u514d\u4f1a\u51cf\u5c11\u5e94\u4ea4\u589e\u503c\u7a0e\u603b\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">207.&nbsp;refund<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8f\u028cnd\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9000\u7a0e\uff1b\u7a0e\u6b3e\u8fd4\u8fd8\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\">\u91ca\u4e49\uff1a\u51fa\u53e3\u9000\u7a0e\u3001\u589e\u503c\u7a0e\u7559\u62b5\u9000\u8fd8\u7684\u7a0e\u6b3e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aManufacturing firms can apply VAT refund each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5236\u9020\u4f01\u4e1a\u6bcf\u6708\u53ef\u7533\u8bf7\u589e\u503c\u7a0e\u9000\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">208.&nbsp;overhead<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028av\u0259hed\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u95f4\u63a5\u6210\u672c\uff1b\u5236\u9020\u8d39\u7528\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\">\u91ca\u4e49\uff1a\u65e0\u6cd5\u76f4\u63a5\u5f52\u5c5e\u5355\u54c1\u7684\u8f66\u95f4\u3001\u7ba1\u7406\u6742\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFactory overhead covers workshop water and power fees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5236\u9020\u8d39\u7528\u5305\u542b\u8f66\u95f4\u6c34\u7535\u5f00\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">209.&nbsp;quota<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kw\u0259\u028at\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b9a\u989d\uff1b\u635f\u8017\u9650\u989d\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\">\u91ca\u4e49\uff1a\u7269\u6599\u635f\u8017\u3001\u6210\u672c\u652f\u51fa\u7684\u7ba1\u63a7\u6807\u51c6\u989d\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe set scrap quota for each production workshop.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u4e3a\u6bcf\u4e2a\u751f\u4ea7\u8f66\u95f4\u8bbe\u5b9a\u62a5\u5e9f\u635f\u8017\u5b9a\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">210.&nbsp;reconcile<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rek\u0259nsa\u026al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5bf9\u8d26\uff1b\u8d26\u76ee\u6838\u5bf9\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\">\u91ca\u4e49\uff1a\u6838\u5bf9\u6210\u672c\u53f0\u8d26\u3001\u7a0e\u52a1\u660e\u7ec6\u8d26\u786e\u4fdd\u6570\u636e\u4e00\u81f4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants reconcile tax ledger on the last working day monthly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f1a\u8ba1\u6bcf\u6708\u6700\u540e\u4e00\u4e2a\u5de5\u4f5c\u65e5\u6838\u5bf9\u7a0e\u52a1\u53f0\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">211.&nbsp;allocate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6l\u0259ke\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u644a\uff1b\u5206\u914d\u6210\u672c\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\">\u91ca\u4e49\uff1a\u5c06\u516c\u5171\u5171\u7528\u6210\u672c\u5206\u644a\u81f3\u5404\u90e8\u95e8\u3001\u4ea7\u54c1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe allocate shared administrative overhead quarterly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u5b63\u5ea6\u5206\u644a\u5171\u7528\u7ba1\u7406\u95f4\u63a5\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">212.&nbsp;provision<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/pr\u0259\u02c8v\u026a\u0292n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51cf\u503c\u51c6\u5907\uff1b\u9884\u63d0\u8d39\u7528\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\">\u91ca\u4e49\uff1a\u4e3a\u6ede\u9500\u5b58\u8d27\u8ba1\u63d0\u8dcc\u4ef7\u5907\u7528\u91d1\u3001\u9884\u63d0\u672a\u4ed8\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe make provision for slow-moving seasonal inventory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u4e3a\u6ede\u9500\u5b63\u8282\u6027\u5b58\u8d27\u8ba1\u63d0\u51cf\u503c\u51c6\u5907\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">213.&nbsp;turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u025c\u02d0n\u0259\u028av\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8425\u4e1a\u989d\uff1b\u5e93\u5b58\u5468\u8f6c\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\">\u91ca\u4e49\uff1a\u5e94\u7a0e\u9500\u552e\u6536\u5165\u3001\u5b58\u8d27\u5468\u8f6c\u6b21\u6570\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh inventory turnover effectively cuts stock holding cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u5e93\u5b58\u5468\u8f6c\u80fd\u6709\u6548\u964d\u4f4e\u5b58\u8d27\u6301\u6709\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">214.&nbsp;surcharge<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u025c\u02d0t\u0283\u0251\u02d0d\u0292\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9644\u52a0\u7a0e\u8d39\uff1b\u6ede\u7eb3\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\">\u91ca\u4e49\uff1a\u57ce\u5efa\u6559\u80b2\u9644\u52a0\u3001\u7a0e\u6b3e\u903e\u671f\u4ea7\u751f\u7684\u7f5a\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLate tax payment will generate daily tax surcharge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a0e\u6b3e\u903e\u671f\u7f34\u7eb3\u4f1a\u4ea7\u751f\u6bcf\u65e5\u7a0e\u6536\u6ede\u7eb3\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">215.&nbsp;exemption<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026a\u0261\u02c8zemp\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u514d\u7a0e\uff1b\u7a0e\u6536\u8c41\u514d\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\">\u91ca\u4e49\uff1a\u7b26\u5408\u653f\u7b56\u514d\u5f81\u4f01\u4e1a\u7a0e\u6b3e\u7684\u4f18\u60e0\u6761\u6b3e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh-tech enterprises enjoy three-year tax exemption.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9ad8\u65b0\u6280\u672f\u4f01\u4e1a\u4eab\u53d7\u4e09\u5e74\u514d\u7a0e\u653f\u7b56\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">216.&nbsp;benchmark<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8bent\u0283m\u0251\u02d0k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u884c\u4e1a\u5bf9\u6807\u57fa\u51c6\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\">\u91ca\u4e49\uff1a\u540c\u884c\u5e73\u5747\u6210\u672c\u6c34\u5e73\uff0c\u7528\u4f5c\u6210\u672c\u7ba1\u63a7\u53c2\u7167\u6807\u51c6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe use industry benchmark to find redundant cost links.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u53c2\u7167\u884c\u4e1a\u5bf9\u6807\u57fa\u51c6\u627e\u51fa\u5197\u4f59\u6210\u672c\u73af\u8282\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">217.&nbsp;streamline<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8stri\u02d0mla\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7cbe\u7b80\u4f18\u5316\uff08\u6210\u672c\u6d41\u7a0b\uff09\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\">\u91ca\u4e49\uff1a\u7b80\u5316\u5ba1\u6279\u3001\u91c7\u8d2d\u6d41\u7a0b\u4ee5\u524a\u51cf\u989d\u5916\u5f00\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe streamline procurement process to cut raw material cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u7cbe\u7b80\u91c7\u8d2d\u6d41\u7a0b\u964d\u4f4e\u539f\u6750\u6599\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">218.&nbsp;batch<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u00e6t\u0283\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6279\u6b21\uff1b\u6279\u91cf\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\">\u91ca\u4e49\uff1a\u6279\u91cf\u91c7\u8d2d\u3001\u5206\u6279\u751f\u4ea7\u5bf9\u5e94\u7684\u6210\u672c\u6838\u7b97\u5355\u5143<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBatch buying helps us get lower unit procurement cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6279\u91cf\u91c7\u8d2d\u80fd\u5e2e\u6211\u4eec\u538b\u4f4e\u5355\u4f4d\u91c7\u8d2d\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">219.&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(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u56fa\u5b9a\u8d44\u4ea7\u62a5\u5e9f\u540e\u53ef\u56de\u6536\u7684\u5269\u4f59\u4ef7\u503c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe calculate residual value before equipment depreciation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8ba1\u63d0\u8bbe\u5907\u6298\u65e7\u524d\u9700\u8981\u6838\u7b97\u8d44\u4ea7\u6b8b\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">220.&nbsp;incremental cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cc\u026a\u014bkr\u026a\u02c8mentl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u589e\u91cf\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u65b0\u589e\u8ba2\u5355\u3001\u6269\u4ea7\u5e26\u6765\u7684\u989d\u5916\u65b0\u589e\u7ecf\u8425\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe need to check incremental cost of expanding production lines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u9700\u8981\u6838\u7b97\u6269\u5efa\u4ea7\u7ebf\u4ea7\u751f\u7684\u589e\u91cf\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">221.&nbsp;sunk cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/s\u028c\u014bk k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6c89\u6ca1\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5df2\u7ecf\u652f\u51fa\u3001\u65e0\u6cd5\u6536\u56de\u7684\u8fc7\u5f80\u6210\u672c\uff0c\u51b3\u7b56\u4e0d\u4e88\u8003\u8651<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe ignore sunk cost when evaluating new investment projects.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8bc4\u4f30\u65b0\u9879\u76ee\u65f6\u4e0d\u8003\u8651\u6c89\u6ca1\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">222.&nbsp;deductible expense<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8d\u028ckt\u0259bl \u026ak\u02c8spens\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53ef\u7a0e\u524d\u62b5\u6263\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7a0e\u6cd5\u5141\u8bb8\u5728\u5e94\u7a0e\u5229\u6da6\u4e2d\u6263\u9664\u7684\u7ecf\u8425\u652f\u51fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBusiness travel fees are fully deductible expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u516c\u52a1\u5dee\u65c5\u8d39\u5c5e\u4e8e\u5168\u989d\u53ef\u7a0e\u524d\u62b5\u6263\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">223.&nbsp;taxable income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u00e6ks\u0259bl \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u7a0e\u6240\u5f97\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6263\u9664\u514d\u7a0e\u9879\u540e\u3001\u9700\u8981\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll sales revenue will be converted into taxable income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5168\u90e8\u9500\u552e\u6536\u5165\u6700\u7ec8\u8ba1\u5165\u5e94\u7a0e\u6240\u5f97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">224.&nbsp;depreciable asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8pri\u02d0\u0283\u0259bl \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53ef\u6298\u65e7\u8d44\u4ea7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u673a\u5668\u3001\u5382\u623f\u7b49\u80fd\u591f\u6309\u671f\u8ba1\u63d0\u6298\u65e7\u7684\u56fa\u5b9a\u8d44\u4ea7<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aProduction machinery belongs to depreciable asset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u751f\u4ea7\u673a\u68b0\u8bbe\u5907\u5c5e\u4e8e\u53ef\u6298\u65e7\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">225.&nbsp;consolidate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8s\u0252l\u026ade\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u5e76\u6c47\u603b\uff08\u6210\u672c\/\u7a0e\u52a1\u6570\u636e\uff09\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\">\u91ca\u4e49\uff1a\u6c47\u603b\u6bcd\u5b50\u516c\u53f8\u6210\u672c\u3001\u7a0e\u52a1\u6570\u636e\u5f62\u6210\u96c6\u56e2\u62a5\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFinance team consolidates subsidiary cost data each month-end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u56e2\u961f\u6bcf\u6708\u6708\u672b\u5408\u5e76\u5404\u5b50\u516c\u53f8\u6210\u672c\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8.\u5546\u52a1\u804c\u573a\u82f1\u8bed\uff08\u6210\u672c\u7ba1\u63a7\u4e0e\u7a0e\u52a1 226-250\uff0c\u7edf\u4e00\u6a21\u677f\u683c\u5f0f\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">226.&nbsp;audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\uff1b\u7a0e\u52a1\u7a3d\u67e5\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\">\u91ca\u4e49\uff1a\u6838\u67e5\u6210\u672c\u8d26\u76ee\u3001\u7a0e\u52a1\u7533\u62a5\u8d44\u6599\u7684\u5408\u89c4\u5ba1\u67e5\u5de5\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe sort out all vouchers to prepare for annual tax audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6574\u7406\u5168\u90e8\u51ed\u8bc1\uff0c\u7b79\u5907\u5e74\u5ea6\u7a0e\u52a1\u7a3d\u67e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">227.&nbsp;invoice<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0254\u026as\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53d1\u7968\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\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u8d2d\u9500\u4e1a\u52a1\u8bb0\u8d26\u3001\u8fdb\u9879\u62b5\u6263\u7684\u6cd5\u5b9a\u7968\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe archive all input invoices for monthly VAT deduction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5f52\u6863\u5168\u90e8\u8fdb\u9879\u53d1\u7968\uff0c\u7528\u4e8e\u6bcf\u6708\u589e\u503c\u7a0e\u62b5\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">228.&nbsp;collateral<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259\u02c8l\u00e6t\u0259r\u0259l\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62b5\u62bc\u7269\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\">\u91ca\u4e49\uff1a\u8d37\u6b3e\u62c5\u4fdd\u8d44\u4ea7\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u878d\u8d44\u6210\u672c\u9ad8\u4f4e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFactory buildings are used as loan collateral to lower financing cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5382\u623f\u4f5c\u4e3a\u8d37\u6b3e\u62b5\u62bc\u7269\uff0c\u4ee5\u6b64\u964d\u4f4e\u878d\u8d44\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">229.&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\u8d44\u91d1\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\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u53ef\u652f\u914d\u73b0\u91d1\u6d41\uff0c\u51b3\u5b9a\u7a0e\u6b3e\u9884\u7f34\u80fd\u529b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStable liquidity prevents overdue tax payment penalties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a33\u5b9a\u7684\u8d44\u91d1\u6d41\u52a8\u6027\u53ef\u907f\u514d\u903e\u671f\u7f34\u7a0e\u7f5a\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">230.&nbsp;scrap<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/skr\u00e6p\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u751f\u4ea7\u5e9f\u6599\uff1b\u62a5\u5e9f\u635f\u8017\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\">\u91ca\u4e49\uff1a\u751f\u4ea7\u52a0\u5de5\u4ea7\u751f\u8fb9\u89d2\u6599\u3001\u4e0d\u5408\u683c\u62a5\u5e9f\u7269\u6599<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTechnical upgrades effectively reduce monthly scrap cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5de5\u827a\u5347\u7ea7\u6709\u6548\u964d\u4f4e\u6708\u5ea6\u62a5\u5e9f\u635f\u8017\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">231.&nbsp;retain<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8te\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7559\u5b58\uff08\u672a\u62b5\u6263\u4e8f\u635f\uff09\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\">\u91ca\u4e49\uff1a\u7ed3\u8f6c\u4e8f\u635f\u989d\u5ea6\uff0c\u7528\u4e8e\u62b5\u51cf\u672a\u6765\u5e74\u5ea6\u5e94\u7a0e\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe retain tax loss for five consecutive years for profit offset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5c06\u7a0e\u52a1\u4e8f\u635f\u8fde\u7eed\u7559\u5b58\u4e94\u5e74\uff0c\u7528\u4e8e\u62b5\u6263\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">232.&nbsp;accrue<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kru\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u63d0\uff08\u6210\u672c\u3001\u7a0e\u8d39\uff09\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\">\u91ca\u4e49\uff1a\u5f52\u5c5e\u672c\u671f\u4f46\u5c1a\u672a\u652f\u4ed8\u7684\u8d39\u7528\u6309\u671f\u8ba1\u63d0\u5165\u8d26<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe accrue workshop utility costs at the end of each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u6708\u6708\u672b\u9884\u63d0\u8f66\u95f4\u6c34\u7535\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">233.&nbsp;prepay<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccpri\u02d0\u02c8pe\u026a\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u4ed8\uff1b\u9884\u7f34\u7a0e\u6b3e\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\">\u91ca\u4e49\uff1a\u63d0\u524d\u652f\u4ed8\u91c7\u8d2d\u6b3e\u3001\u6309\u5b63\u5ea6\u9884\u7f34\u4f01\u4e1a\u7a0e\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEnterprises prepay VAT before the 15th of every month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f01\u4e1a\u6bcf\u670815\u65e5\u524d\u9884\u7f34\u589e\u503c\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">234.&nbsp;reallocate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccri\u02d0\u02c8\u00e6l\u0259ke\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u65b0\u5206\u644a\u6210\u672c\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\">\u91ca\u4e49\uff1a\u8c03\u6574\u516c\u5171\u95f4\u63a5\u8d39\u7528\u5728\u5404\u4ea7\u54c1\u3001\u90e8\u95e8\u7684\u5206\u644a\u6bd4\u4f8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe reallocate overhead to calculate real product profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u91cd\u65b0\u5206\u644a\u5236\u9020\u8d39\u7528\uff0c\u6838\u7b97\u4ea7\u54c1\u771f\u5b9e\u5229\u6da6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">235.&nbsp;compliance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259m\u02c8pla\u026a\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u52a1\/\u6210\u672c\u5408\u89c4\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\">\u91ca\u4e49\uff1a\u8d26\u52a1\u6838\u7b97\u3001\u7eb3\u7a0e\u7533\u62a5\u7b26\u5408\u8d22\u7a0e\u6cd5\u89c4\u8981\u6c42<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrict tax compliance helps enterprises avoid heavy fines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e25\u683c\u7a0e\u52a1\u5408\u89c4\u80fd\u5e2e\u52a9\u4f01\u4e1a\u89c4\u907f\u9ad8\u989d\u7f5a\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">236.&nbsp;penalty<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pen\u0259lti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u52a1\u7f5a\u91d1\uff1b\u7f5a\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\">\u91ca\u4e49\uff1a\u7533\u62a5\u4e0d\u5b9e\u3001\u903e\u671f\u7f34\u7a0e\u4ea7\u751f\u7684\u5904\u7f5a\u6b3e\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFalse data declaration will bring huge tax penalty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u865a\u5047\u6570\u636e\u7533\u62a5\u4f1a\u4ea7\u751f\u5de8\u989d\u7a0e\u52a1\u7f5a\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">237.&nbsp;stock turnover<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/st\u0252k \u02c8t\u025c\u02d0n\u0259\u028av\u0259\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e93\u5b58\u5468\u8f6c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5b58\u8d27\u5faa\u73af\u6d41\u8f6c\u901f\u5ea6\uff0c\u6838\u5fc3\u6210\u672c\u7ba1\u63a7\u6307\u6807<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccelerate stock turnover to cut long-term storage cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u52a0\u5feb\u5e93\u5b58\u5468\u8f6c\uff0c\u524a\u51cf\u957f\u671f\u4ed3\u50a8\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">238.&nbsp;subsidy<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u028cbs\u0259di\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d22\u653f\u8865\u8d34\uff1b\u7a0e\u6536\u8865\u52a9\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\">\u91ca\u4e49\uff1a\u653f\u5e9c\u53d1\u653e\u3001\u5927\u591a\u514d\u5f81\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u8865\u52a9\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNew energy subsidy is classified as non-taxable income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u80fd\u6e90\u8865\u8d34\u5f52\u7c7b\u4e3a\u514d\u7a0e\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">239.&nbsp;amortization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02ccm\u0254\u02d0ta\u026a\u02c8ze\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u644a\u9500\uff08\u540d\u8bcd\uff09\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\">\u91ca\u4e49\uff1a\u957f\u671f\u5f85\u644a\u8d39\u7528\u3001\u65e0\u5f62\u8d44\u4ea7\u5206\u671f\u5206\u644a\u6210\u672c\u884c\u4e3a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly amortization smooths the fluctuation of corporate profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u5ea6\u644a\u9500\u5e73\u6291\u4f01\u4e1a\u5229\u6da6\u6ce2\u52a8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">240.&nbsp;depreciation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6298\u65e7\uff08\u540d\u8bcd\uff09\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\">\u91ca\u4e49\uff1a\u56fa\u5b9a\u8d44\u4ea7\u6309\u671f\u5206\u644a\u7684\u8d44\u4ea7\u635f\u8017\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDepreciation is fixed recurring manufacturing cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6298\u65e7\u662f\u56fa\u5b9a\u6301\u7eed\u6027\u5236\u9020\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">241.&nbsp;procurement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/pr\u0259\u02c8kj\u028a\u0259m\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91c7\u8d2d\uff1b\u91c7\u8d2d\u4e1a\u52a1\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\">\u91ca\u4e49\uff1a\u539f\u6750\u6599\u3001\u8017\u6750\u91c7\u4e70\u5168\u6d41\u7a0b\uff0c\u7ba1\u63a7\u6838\u5fc3\u6210\u672c\u9879<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCentralized procurement greatly reduces raw material cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u96c6\u4e2d\u91c7\u8d2d\u5927\u5e45\u964d\u4f4e\u539f\u6750\u6599\u91c7\u8d2d\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">242.&nbsp;logistics<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u0259\u02c8d\u0292\u026ast\u026aks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7269\u6d41\uff1b\u7269\u6d41\u6210\u672c\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\">\u91ca\u4e49\uff1a\u8d27\u7269\u4ed3\u50a8\u3001\u8fd0\u8f93\u4ea7\u751f\u7684\u914d\u5957\u7ecf\u8425\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOptimize delivery routes to save overall logistics cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f18\u5316\u914d\u9001\u8def\u7ebf\uff0c\u8282\u7ea6\u6574\u4f53\u7269\u6d41\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">243.&nbsp;inventory valuation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anv\u0259ntri \u02ccv\u00e6lju\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\u8ba1\u4ef7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6838\u7b97\u5e93\u5b58\u7269\u6599\u5165\u8d26\u6210\u672c\u7684\u8d22\u7a0e\u8ba1\u7b97\u65b9\u6cd5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWeighted average method is mainstream inventory valuation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u52a0\u6743\u5e73\u5747\u6cd5\u662f\u4e3b\u6d41\u5b58\u8d27\u8ba1\u4ef7\u65b9\u5f0f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">244.&nbsp;write-down<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ra\u026atda\u028an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b58\u8d27\u51cf\u503c\u51b2\u51cf\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\">\u91ca\u4e49\uff1a\u5b58\u8d27\u5e02\u4ef7\u4e0b\u8dcc\uff0c\u8ba1\u63d0\u51cf\u503c\u51cf\u5c11\u8d26\u9762\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSeasonal goods need annual inventory write-down test.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b63\u8282\u6027\u5546\u54c1\u6bcf\u5e74\u5f00\u5c55\u5b58\u8d27\u51cf\u503c\u8ba1\u63d0\u6d4b\u8bd5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">245.&nbsp;non-deductible<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccn\u0252n d\u026a\u02c8d\u028ckt\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e0d\u53ef\u7a0e\u524d\u62b5\u6263\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\">\u91ca\u4e49\uff1a\u7a0e\u6cd5\u89c4\u5b9a\u4e0d\u80fd\u62b5\u51cf\u5e94\u7a0e\u5229\u6da6\u7684\u7ecf\u8425\u652f\u51fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExcess entertainment cost is non-deductible for tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d85\u989d\u4e1a\u52a1\u62db\u5f85\u8d39\u4e0d\u53ef\u505a\u7a0e\u524d\u62b5\u6263\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">246.&nbsp;tax filing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02c8fa\u026al\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7eb3\u7a0e\u7533\u62a5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6309\u671f\u5411\u7a0e\u52a1\u673a\u5173\u62a5\u9001\u7ecf\u8425\u4e0e\u7f34\u7a0e\u6570\u636e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe finish monthly tax filing before the statutory deadline.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5728\u6cd5\u5b9a\u622a\u6b62\u65e5\u524d\u5b8c\u6210\u6708\u5ea6\u7eb3\u7a0e\u7533\u62a5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">247.&nbsp;consolidation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02ccs\u0252l\u026a\u02c8de\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u96c6\u56e2\u6210\u672c\u5408\u5e76\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\">\u91ca\u4e49\uff1a\u6c47\u603b\u5168\u90e8\u4e0b\u5c5e\u516c\u53f8\u6210\u672c\u3001\u7a0e\u52a1\u6570\u636e\u7f16\u5236\u96c6\u56e2\u62a5\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCost consolidation must be completed within ten days after month-end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u672b\u5341\u65e5\u4e4b\u5185\u5fc5\u987b\u5b8c\u6210\u6210\u672c\u5408\u5e76\u5de5\u4f5c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">248.&nbsp;overhead allocation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028av\u0259hed \u02cc\u00e6l\u0259\u02c8ke\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5236\u9020\u8d39\u7528\u5206\u644a\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8f66\u95f4\u516c\u5171\u95f4\u63a5\u6210\u672c\u5206\u644a\u81f3\u5404\u4ea7\u54c1\u7684\u6838\u7b97\u6d41\u7a0b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStandard overhead allocation simplifies daily cost accounting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6807\u51c6\u5316\u5236\u9020\u8d39\u7528\u5206\u644a\u7b80\u5316\u65e5\u5e38\u6210\u672c\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">249.&nbsp;variance threshold<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259ns \u02c8\u03b8re\u0283h\u0259\u028ald\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u5dee\u5f02\u7ba1\u63a7\u9608\u503c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.phr.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8bbe\u5b9a\u9884\u7b97\u6210\u672c\u6d6e\u52a8\u4e0a\u9650\uff0c\u8d85\u9650\u989d\u542f\u52a8\u6838\u67e5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe carry out full cost analysis once exceeding variance threshold.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e00\u65e6\u8d85\u51fa\u6210\u672c\u5dee\u5f02\u9608\u503c\uff0c\u6211\u4eec\u5f00\u5c55\u5b8c\u6574\u6210\u672c\u5206\u6790\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">250.&nbsp;reconciliation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccrek\u0259ns\u026ali\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\/\u7a0e\u52a1\u5bf9\u8d26\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\">\u91ca\u4e49\uff1a\u6838\u5bf9\u8d26\u9762\u3001\u7cfb\u7edf\u3001\u7a0e\u5c40\u4e09\u65b9\u6570\u636e\u4fdd\u6301\u4e00\u81f4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDaily reconciliation guarantees cost and tax data accuracy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6bcf\u65e5\u5bf9\u8d26\u4fdd\u969c\u6210\u672c\u3001\u7a0e\u52a1\u6570\u636e\u51c6\u786e\u65e0\u8bef\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\/07\/%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"25150\">\u5546\u52a1\u82f1\u8bed\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e86\u89e3\u66f4\u591asome\u4e0eany\u7528\u6cd5\u89e3&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[],"class_list":["post-24956","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24956","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=24956"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24956\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}