{"id":636,"date":"2025-09-08T14:44:00","date_gmt":"2025-09-08T06:44:00","guid":{"rendered":"https:\/\/subk.me\/?p=636"},"modified":"2025-09-08T14:47:35","modified_gmt":"2025-09-08T06:47:35","slug":"%e4%bb%80%e4%b9%88%e6%98%af%e6%9d%83%e8%b4%a3%e5%8f%91%e7%94%9f%e5%88%b6%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/subk.me\/?p=636","title":{"rendered":"\u4ec0\u4e48\u662f\u201c\u6743\u8d23\u53d1\u751f\u5236\u201d\uff1f"},"content":{"rendered":"<h2>\ud83d\udd39 \u4e00\u3001\u4ec0\u4e48\u662f\u6743\u8d23\u53d1\u751f\u5236<\/h2>\n<ul>\n<li><strong>\u5b9a\u4e49<\/strong>\uff1a\u6743\u8d23\u53d1\u751f\u5236\u662f\u4f1a\u8ba1\u6838\u7b97\u7684\u4e00\u9879\u57fa\u672c\u539f\u5219\uff0c\u8981\u6c42\u4f01\u4e1a\u5728\u786e\u8ba4\u6536\u5165\u548c\u8d39\u7528\u65f6\uff0c<strong>\u4ee5\u4e1a\u52a1\u662f\u5426\u53d1\u751f\u4e3a\u51c6\uff0c\u800c\u4e0d\u662f\u4ee5\u73b0\u91d1\u662f\u5426\u6536\u4ed8\u4e3a\u51c6<\/strong>\u3002<\/li>\n<li>\n<p><strong>\u901a\u4fd7\u89e3\u91ca<\/strong>\uff1a<\/p>\n<ul>\n<li>\u6536\u5165\uff1a\u53ea\u8981\u672c\u671f\u5df2\u7ecf\u8d5a\u5230\uff08\u6bd4\u5982\u8d27\u53d1\u51fa\u53bb\u4e86\uff0c\u670d\u52a1\u5b8c\u6210\u4e86\uff09\uff0c\u5c31\u7b97\u6ca1\u6536\u5230\u94b1\uff0c\u4e5f\u8981\u7b97\u672c\u671f\u7684\u6536\u5165\u3002<\/li>\n<li>\u8d39\u7528\uff1a\u53ea\u8981\u672c\u671f\u5df2\u7ecf\u53d1\u751f\uff08\u6bd4\u5982\u672c\u6708\u5458\u5de5\u52b3\u52a8\u5df2\u63d0\u4f9b\u3001\u673a\u5668\u5df2\u4f7f\u7528\uff09\uff0c\u5c31\u7b97\u6ca1\u4ed8\u94b1\uff0c\u4e5f\u8981\u7b97\u672c\u671f\u7684\u8d39\u7528\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\ud83d\udc49 \u6240\u4ee5\uff0c\u201c\u6743\u8d23\u53d1\u751f\u5236\u201d\u5176\u5b9e\u5c31\u662f\u4e00\u53e5\u8bdd\uff1a<strong>\u7ecf\u6d4e\u4e1a\u52a1\u5f52\u5c5e\u54ea\u4e2a\u671f\u95f4\uff0c\u5c31\u7b97\u5728\u54ea\u4e2a\u671f\u95f4\uff0c\u4e0d\u770b\u94b1\u6536\u6ca1\u6536\u5230\u3001\u4ed8\u6ca1\u4ed8\u51fa\u3002<\/strong><\/p>\n<hr \/>\n<h2>\ud83d\udd39 \u4e8c\u3001\u4e3a\u4ec0\u4e48\u8981\u7528\u6743\u8d23\u53d1\u751f\u5236<\/h2>\n<ol>\n<li>\n<p><strong>\u4fdd\u8bc1\u5229\u6da6\u771f\u5b9e<\/strong><\/p>\n<ul>\n<li>\u5982\u679c\u53ea\u770b\u201c\u6536\u4ed8\u201d\uff0c\u5229\u6da6\u4f1a\u88ab\u4eba\u4e3a\u201c\u632a\u671f\u201d\u3002<\/li>\n<li>\u6bd4\u5982\uff1a12 \u6708\u5356\u8d27\uff0c\u5ba2\u6237 1 \u6708\u624d\u4ed8\u6b3e\uff0c\u5982\u679c\u6309\u6536\u4ed8\u7b97\uff0c12 \u6708\u5229\u6da6\u88ab\u5c11\u8bb0\uff0c1 \u6708\u5229\u6da6\u88ab\u9ad8\u4f30\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>\u6536\u5165\u4e0e\u8d39\u7528\u914d\u6bd4\u539f\u5219<\/strong><\/p>\n<ul>\n<li>\u5f53\u671f\u6536\u5165\u8981\u548c\u5f53\u671f\u4e3a\u83b7\u5f97\u6536\u5165\u53d1\u751f\u7684\u8d39\u7528\u5339\u914d\u3002<\/li>\n<li>\u6bd4\u5982\uff1a12 \u6708\u4ea7\u751f\u7684\u6536\u5165\uff0c\u5c31\u8981\u540c\u65f6\u628a\u76f8\u5173\u5de5\u8d44\u3001\u6298\u65e7\u3001\u8d39\u7528\u7b97\u8fdb\u53bb\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<hr \/>\n<h2>\ud83d\udd39 \u4e09\u3001\u548c\u201c\u6536\u4ed8\u5b9e\u73b0\u5236\u201d\u7684\u533a\u522b<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u9879\u76ee<\/th>\n<th>\u6743\u8d23\u53d1\u751f\u5236\uff08Accrual Basis\uff09<\/th>\n<th>\u6536\u4ed8\u5b9e\u73b0\u5236\uff08Cash Basis\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u786e\u8ba4\u4f9d\u636e<\/strong><\/td>\n<td>\u4ee5\u7ecf\u6d4e\u4e1a\u52a1\u662f\u5426\u5df2\u7ecf\u53d1\u751f\u3001\u662f\u5426\u5c5e\u4e8e\u672c\u671f\u4e3a\u51c6\uff0c\u4e0d\u7ba1\u94b1\u662f\u5426\u6536\u4ed8<\/td>\n<td>\u4ee5\u5b9e\u9645\u6536\u5230\u6216\u652f\u4ed8\u73b0\u91d1\u4e3a\u51c6<\/td>\n<\/tr>\n<tr>\n<td><strong>\u6536\u5165\u786e\u8ba4<\/strong><\/td>\n<td>\u5546\u54c1\u6216\u670d\u52a1\u5df2\u7ecf\u63d0\u4f9b\uff0c\u5373\u4f7f\u5ba2\u6237\u8fd8\u6ca1\u4ed8\u6b3e\uff0c\u4e5f\u786e\u8ba4\u4e3a\u6536\u5165<\/td>\n<td>\u53ea\u6709\u5ba2\u6237\u4ed8\u6b3e\u4e86\uff0c\u624d\u7b97\u6536\u5165<\/td>\n<\/tr>\n<tr>\n<td><strong>\u8d39\u7528\u786e\u8ba4<\/strong><\/td>\n<td>\u4e0e\u6536\u5165\u914d\u6bd4\uff1a\u51e1\u662f\u672c\u671f\u5e94\u627f\u62c5\u7684\u8d39\u7528\uff08\u5982\u6298\u65e7\u3001\u5de5\u8d44\u3001\u5229\u606f\uff09\uff0c\u5373\u4f7f\u6ca1\u652f\u4ed8\uff0c\u4e5f\u786e\u8ba4\u4e3a\u8d39\u7528<\/td>\n<td>\u53ea\u6709\u5b9e\u9645\u652f\u4ed8\u73b0\u91d1\u65f6\uff0c\u624d\u7b97\u8d39\u7528<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5229\u6da6\u6ce2\u52a8<\/strong><\/td>\n<td>\u8f83\u5e73\u7a33\uff0c\u80fd\u53cd\u6620\u4f01\u4e1a\u771f\u5b9e\u7ecf\u8425\u6210\u679c<\/td>\n<td>\u6ce2\u52a8\u5927\uff0c\u5bb9\u6613\u5931\u771f\uff0c\u6536\u5230\u94b1\u624d\u6709\u6536\u5165\uff0c\u6ca1\u4ed8\u94b1\u5c31\u6ca1\u8d39\u7528<\/td>\n<\/tr>\n<tr>\n<td><strong>\u9002\u7528\u5bf9\u8c61<\/strong><\/td>\n<td>\u5927\u4e2d\u578b\u4f01\u4e1a\u3001\u4e0a\u5e02\u516c\u53f8\uff0c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u8981\u6c42<\/td>\n<td>\u5c0f\u5fae\u4f01\u4e1a\u3001\u4e2a\u4eba\u8bb0\u8d26\u3001\u73b0\u91d1\u6d41\u5bfc\u5411\u5f3a\u7684\u60c5\u51b5<\/td>\n<\/tr>\n<tr>\n<td><strong>\u4f18\u70b9<\/strong><\/td>\n<td>&#8211; \u771f\u5b9e\u53cd\u6620\u4f01\u4e1a\u5f53\u671f\u7ecf\u8425\u6210\u679c\u548c\u8d22\u52a1\u72b6\u51b5<br>&#8211; \u4e0e\u4f1a\u8ba1\u51c6\u5219\u548c\u7a0e\u6cd5\u8981\u6c42\u4e00\u81f4<\/td>\n<td>&#8211; \u7b80\u5355\u6613\u64cd\u4f5c<br>&#8211; \u4e0d\u9700\u8981\u590d\u6742\u6838\u7b97<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7f3a\u70b9<\/strong><\/td>\n<td>&#8211; \u9700\u8981\u8ba1\u63d0\u3001\u8c03\u6574\uff0c\u5e94\u6536\u5e94\u4ed8\u79d1\u76ee\u591a\uff0c\u6838\u7b97\u590d\u6742<br>&#8211; \u4e0e\u5b9e\u9645\u73b0\u91d1\u6d41\u4e0d\u5b8c\u5168\u4e00\u81f4<\/td>\n<td>&#8211; \u4e0d\u7b26\u5408\u6743\u8d23\u914d\u6bd4\u539f\u5219\uff0c\u4e0d\u80fd\u771f\u5b9e\u53cd\u6620\u5f53\u671f\u4e1a\u7ee9<br>&#8211; \u4e0d\u5229\u4e8e\u878d\u8d44\u548c\u5bf9\u5916\u62ab\u9732<\/td>\n<\/tr>\n<tr>\n<td><strong>\u4f8b\u5b50<\/strong><\/td>\n<td>&#8211; \u672c\u6708\u5df2\u53d1\u8d27100\u4e07\u8d27\u7269\uff0c\u5ba2\u6237\u8fd8\u6ca1\u4ed8\u6b3e \u2192 \u786e\u8ba4\u6536\u5165100\u4e07\uff0c\u5e94\u6536\u8d26\u6b3e100\u4e07<br>&#8211; \u672c\u6708\u5de5\u8d4410\u4e07\uff0c\u4e0b\u6708\u624d\u53d1 \u2192 \u672c\u671f\u786e\u8ba4\u8d39\u752810\u4e07\uff0c\u5e94\u4ed8\u5de5\u8d4410\u4e07<\/td>\n<td>&#8211; \u672c\u6708\u53d1\u8d27100\u4e07\uff0c\u5ba2\u6237\u672a\u4ed8\u6b3e \u2192 \u4e0d\u7b97\u6536\u5165<br>&#8211; \u4e0b\u6708\u53d1\u5de5\u8d4410\u4e07 \u2192 \u4e0b\u6708\u624d\u7b97\u8d39\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h2>\ud83d\udd39 \u56db\u3001\u4e3e\u4e2a\u4f8b\u5b50\uff08\u5de5\u8d44\uff09<\/h2>\n<ul>\n<li>\n<p>12 \u6708\u5de5\u8d44 100 \u4e07\uff0c1 \u6708 5 \u65e5\u624d\u53d1\uff1a<\/p>\n<ul>\n<li><strong>\u6743\u8d23\u53d1\u751f\u5236<\/strong>\uff1a\u5de5\u8d44\u5c5e\u4e8e 12 \u6708\u7684\u8d39\u7528\uff0c\u8981\u8ba1\u63d0\u5230 12 \u6708\u5229\u6da6\u91cc\u3002<\/li>\n<li><strong>\u6536\u4ed8\u5b9e\u73b0\u5236<\/strong>\uff1a1 \u6708\u624d\u4ed8\u94b1\uff0c\u6240\u4ee5\u7b97\u5728 1 \u6708\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u7ed3\u679c\uff1a<\/p>\n<ul>\n<li>\u6743\u8d23\u53d1\u751f\u5236\uff1a12 \u6708\u5229\u6da6 \u2193 100 \u4e07\uff08\u66f4\u771f\u5b9e\uff09\u3002<\/li>\n<li>\u6536\u4ed8\u5b9e\u73b0\u5236\uff1a12 \u6708\u5229\u6da6\u865a\u9ad8\uff0c1 \u6708\u5229\u6da6\u865a\u4f4e\u3002<\/li>\n<\/ul>\n<hr \/>\n<h2>\ud83d\udd39 \u4e94\u3001\u5728\u574f\u8d26\u51c6\u5907\u91cc\u7684\u4f53\u73b0<\/h2>\n<ul>\n<li>\u8d26\u6b3e\u4e00\u65e6\u5b58\u5728\u98ce\u9669\uff0c<strong>\u5373\u4f7f\u8fd8\u6ca1\u771f\u6b63\u574f\u6389<\/strong>\uff0c\u4e5f\u8981\u5148\u201c\u9884\u8ba1\u201d\u5e76\u786e\u8ba4\u8d39\u7528\uff0c\u8fd9\u5c31\u662f\u6743\u8d23\u53d1\u751f\u5236\u7684\u4f53\u73b0\u3002<\/li>\n<\/ul>\n<hr \/>\n<p>\u2705 <strong>\u4e00\u53e5\u8bdd\u603b\u7ed3<\/strong>\uff1a\n<strong>\u6743\u8d23\u53d1\u751f\u5236 = \u4e0d\u770b\u94b1\u4ec0\u4e48\u65f6\u5019\u8fdb\u51fa\uff0c\u770b\u7ecf\u6d4e\u4e1a\u52a1\u4ec0\u4e48\u65f6\u5019\u53d1\u751f\u3002<\/strong>\n\u5b83\u8ba9\u5229\u6da6\u8868\u80fd\u771f\u5b9e\u53cd\u6620\u4f01\u4e1a\u5f53\u671f\u7ecf\u8425\u6210\u679c\uff0c\u4e5f\u662f\u6240\u6709\u4f01\u4e1a\u4f1a\u8ba1\uff08\u5c24\u5176\u662f\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u516c\u53f8\uff09\u5fc5\u987b\u9075\u5faa\u7684\u57fa\u672c\u539f\u5219\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udd39 \u4e00\u3001\u4ec0\u4e48\u662f\u6743\u8d23\u53d1\u751f\u5236 \u5b9a\u4e49\uff1a\u6743\u8d23\u53d1\u751f\u5236\u662f\u4f1a\u8ba1\u6838\u7b97\u7684\u4e00\u9879\u57fa\u672c\u539f\u5219\uff0c\u8981\u6c42\u4f01\u4e1a\u5728\u786e\u8ba4\u6536\u5165\u548c\u8d39\u7528\u65f6\uff0c\u4ee5\u4e1a\u52a1\u662f\u5426\u53d1\u751f [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-636","post","type-post","status-publish","format-standard","hentry","category-others"],"_links":{"self":[{"href":"https:\/\/subk.me\/index.php?rest_route=\/wp\/v2\/posts\/636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/subk.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/subk.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/subk.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/subk.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=636"}],"version-history":[{"count":3,"href":"https:\/\/subk.me\/index.php?rest_route=\/wp\/v2\/posts\/636\/revisions"}],"predecessor-version":[{"id":639,"href":"https:\/\/subk.me\/index.php?rest_route=\/wp\/v2\/posts\/636\/revisions\/639"}],"wp:attachment":[{"href":"https:\/\/subk.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/subk.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/subk.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}