{"id":2739,"date":"2021-06-18T11:41:47","date_gmt":"2021-06-18T02:41:47","guid":{"rendered":"http:\/\/suzuki-global.com\/?p=2739"},"modified":"2021-12-21T13:48:08","modified_gmt":"2021-12-21T04:48:08","slug":"ifrs-and-vas-2","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/zh_hk\/ifrs-and-vas-2\/","title":{"rendered":"\u6bcf\u500b\u6703\u8a08\u79d1\u76ee\u5c0dIFRS\u548cVAS\u7684\u8a8d\u53ef\u5dee\u7570|\u8d70\u5411\u6703\u8a08\u90e8\/\u7e3d\u6703\u8a08\u5e2b"},"content":{"rendered":"

\u6bcf\u500b\u6703\u8a08\u79d1\u76ee\u5c0dIFRS\u548cVAS\u7684\u78ba\u8a8d\u5dee\u7570\uff08\u5c0d\u6703\u8a08\u90e8\u9580\/\u7e3d\u6703\u8a08\u5e2b\uff09<\/h2>\n

 <\/p>\n

\u5118\u7ba1\u6709\u653f\u7b56\u65e8\u5728\u65bc 2025 \u5e74\u5c07 IFRS \u5f15\u5165\u8d8a\u5357\u6703\u8a08\u6e96\u5247\uff08VAS\uff09\uff0c\u4f46\u5c0d IFRS \u548c VAS \u7684\u770b\u6cd5\u4ecd\u7136\u5b58\u5728\u5f88\u5927\u5dee\u7570\u3002\u9019\u4e00\u6b21\uff0c\u6211\u60f3\u544a\u8a34\u6703\u8a08\u90e8\u548c\u7e3d\u8cec\uff0cIFRS\u548cVAS\u5728\u6703\u8a08\u201c\u78ba\u8a8d\u201d\u4e0a\u7684\u5340\u5225\u3002<\/span><\/p>\n

\n

\u21d2\u8d8a\u5357VAS\u548cIFRS\u8cec\u6236\u5c0d\u6bd4\u8868<\/strong><\/span><\/a><\/p>\n<\/div>\n

\u78ba\u8a8d IFRS \u548c VAS \u8cec\u6236<\/span><\/h2>\n

\u5584\u610f<\/b><\/p>\n

\u5728\u589e\u503c\u670d\u52d9\u4e2d\uff0c\u5546\u8b7d\u5728\u6536\u8cfc\u5f8c\u7684 10 \u5e74\u5167\u6309\u5176\u4f30\u8a08\u4f7f\u7528\u58fd\u547d\u9032\u884c\u6524\u92b7\uff0c\u4e26\u4e14\u7121\u9700\u9032\u884c\u5e74\u5ea6\u6e1b\u503c\u8a55\u4f30\u3002<\/span><\/p>\n

 <\/p>\n

\u7269\u696d\u3001\u5ee0\u623f\u53ca\u8a2d\u5099\u7684\u6e1b\u503c\u8a55\u4f30<\/b><\/p>\n

\u5728 IFRS \u6703\u8a08\u4e2d<\/span>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7522<\/b>\u78ba\u8a8d\u70ba\uff08PPE\uff1a\u8ca1\u7522\u3001\u5ee0\u623f\u548c\u8a2d\u5099\uff09\uff0c\u6709\u8cc7\u7522\u8a55\u4f30\u898f\u5247\u3002<\/span><\/p>\n

VAS \u4e0d\u5141\u8a31 PPE \u6e1b\u503c\u6e1b\u8a18\u3002<\/span><\/p>\n

 <\/p>\n

\u7121\u5f62\u56fa\u5b9a\u8cc7\u7522<\/b><\/p>\n

VAS\u63a1\u7528\u76f4\u63a5\u6263\u9664\u6cd5\uff08direct method\uff09\uff0c\u5728\u6700\u9577\u4e0d\u8d85\u904e20\u5e74\u7684\u4f7f\u7528\u58fd\u547d\u5167\u9032\u884c\u6524\u92b7\uff0c\u4e26\u6263\u9664\u7d2f\u8a08\u6298\u820a\u3002\u4e0d\u5141\u8a31\u5c0d\u6524\u9918\u6210\u672c\u9032\u884c\u91cd\u4f30\u3002 ..<\/span><\/p>\n

 <\/p>\n

\u5b58\u8ca8<\/b><\/p>\n

\u5118\u7ba1 VAS \u5141\u8a31\u5c07\u5f8c\u9032\u5148\u51fa\u548c\u5e73\u5747\u4f5c\u70ba\u5eab\u5b58\u8a55\u4f30\u65b9\u6cd5\uff0c\u4f46\u5b83\u5efa\u8b70\u66f4\u6539\u70ba\u5148\u9032\u5148\u51fa\u6216\u52a0\u6b0a\u5e73\u5747\u4ee5\u7b26\u5408 IFRS\u3002<\/span><\/p>\n

 <\/p>\n

\u73fe\u91d1\u5468\u8f49<\/b><\/p>\n

\u6839\u64da\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff0c\u5229\u606f\u652f\u51fa\u548c\u80a1\u606f\u6536\u5165\u6b78\u985e\u70ba\u7d93\u71df\u6d3b\u52d5\u7684\u73fe\u91d1\u6d41\u91cf\u3002\u80a1\u606f\u652f\u4ed8\u5206\u985e\u70ba\u4f86\u81ea\u878d\u8cc7\u6d3b\u52d5\u7684\u73fe\u91d1\u6d41\u91cf\u3002<\/span><\/p>\n

\u4f46VAS\u4e26\u6c92\u6709\u8a73\u7d30\u898f\u5b9a\uff0c\u76ee\u524d\u4f01\u696d\u5728\u8655\u7406\u5206\u7d05\u3001\u5229\u606f\u7b49\u65b9\u9762\u8f03\u70ba\u9748\u6d3b\u3002<\/span><\/p>\n

 <\/p>\n

\u7406\u8ca1\u7522\u54c1<\/b><\/p>\n

\u5728\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u4e0b\uff0c\u91d1\u878d\u5de5\u5177\u5f15\u5165\u4e86\u201c\u516c\u5141\u50f9\u503c\u4f30\u503c\u201d\u7684\u6982\u5ff5\uff0c\u5fc5\u9808\u5b9a\u671f\u9032\u884c\u4f30\u503c\u3002\u6211\u5011\u9084\u9700\u8981\u89e3\u91cb\u91d1\u878d\u7522\u54c1\u5e36\u4f86\u7684\u98a8\u96aa\u3002\u589e\u503c\u670d\u52d9\u63a1\u7528\u8cfc\u7f6e\u6210\u672c\u6cd5\u3002<\/span><\/p>\n

 <\/p>\n

<\/div>\n

 <\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t
 <\/th>\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247<\/th>\u589e\u503c\u670d\u52d9<\/th>\n<\/tr>\n<\/thead>\n
\u5584\u610f<\/td>\u6bcf\u5e74\u9032\u884c\u6e1b\u503c\u6e2c\u8a66<\/td>10\u5e74\u5167\u5b9a\u671f\u6298\u820a<\/td>\n<\/tr>\n
\u6e1b\u503c\u8a55\u4f30
\n<\/td>		\u6bcf\u5e74\u9032\u884c\u6e1b\u503c\u6e2c\u8a66<\/td>\u6c92\u6709\u4efb\u4f55<\/td>\n<\/tr>\n
\u5b58\u8ca8
\n
\n<\/td>		\u5148\u9032\u5148\u51fa
\n\u5747\u503c\u6cd5<\/td>		\u5148\u9032\u5148\u51fa\u63a8\u85a6<\/td>\n<\/tr>\n
\u73fe\u91d1\u5468\u8f49
\n
\n<\/td>		\u56b4\u683c\u7684<\/td>\u9748\u6d3b\u7684<\/td>\n<\/tr>\n
\u7406\u8ca1\u7522\u54c1
\n
\n<\/td>		\u516c\u5141\u50f9\u503c<\/td>\u6536\u8cfc\u6210\u672c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

 <\/p>\n

\"\u7c3f\u8a18\"<\/a><\/p>\n

\u21d2 VAS \u548c IFRS \u7684\u5340\u5225\uff1a\u8d8a\u5357\u6703\u8a08\u6e96\u5247\u7684\u7279\u9ede<\/strong><\/a><\/p>\n

\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"

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