{"id":7266,"date":"2021-02-26T23:11:50","date_gmt":"2021-02-26T23:11:50","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=7266"},"modified":"2021-03-03T23:20:01","modified_gmt":"2021-03-03T23:20:01","slug":"shi-ji-cheng-ben-fa-zhi-chu-zu-fang","status":"publish","type":"post","link":"http:\/\/pas.prwebnz.a2hosted.com\/zh-hans\/bo-ke\/shi-ji-cheng-ben-fa-zhi-chu-zu-fang","title":{"rendered":"\u7a0e\u52a1\u77e5\u8bc6\u4e00\u70b9\u901a | \u7528\u5b9e\u9645\u6210\u672c\u6cd5\u6765\u5224\u65ad\u51fa\u79df\u6536\u5165\u662f\u5426\u9700\u8981\u7eb3\u7a0e"},"content":{"rendered":"<p>\u5728\u4e0a\u671f\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u5728\u8ba8\u8bba\u623f\u4e1c\u4ece\u5bc4\u5bbf\u5bb6\u5ead\u670d\u52a1\u4e2d\u8d5a\u53d6\u7684\u6536\u5165\u9700\u4e0d\u9700\u8981\u62a5\u7a0e\u8fd9\u4e00\u95ee\u9898\u65f6\uff0c\u4ecb\u7ecd\u4e86\u6807\u51c6\u6210\u672c\u6cd5\uff08Standard cost method\uff09\u3002\u4e0d\u4e86\u89e3\u7684\u670b\u53cb\u53ef\u4ee5\u56de\u987e\u5f80\u671f\u6587\u7ae0\uff1a<\/p>\n<p><a href=\"http:\/\/mp.weixin.qq.com\/s?__biz=MzI4MTkyNzA0NQ==&amp;mid=2247484556&amp;idx=2&amp;sn=05ad7b62c93eccdd33985c980ad62261&amp;chksm=eba08866dcd701705575f3e61d63b4c832aee636af581d0bee89a37f958022f978b369961fab&amp;scene=21#wechat_redirect\" data-itemshowtype=\"0\" data-linktype=\"2\">\u7a0e\u52a1\u77e5\u8bc6\u4e00\u70b9\u901a | \u5bc4\u5bbf\u5bb6\u5ead\u6536\u5165\u662f\u5426\u9700\u8981\u62a5\u7a0e \u4e4b \u6807\u51c6\u6210\u672c\u6cd5<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u4f46\u662f\u5f53\u623f\u4e1c\u4e0d\u6ee1\u8db3\u4f7f\u7528\u6761\u4ef6\u65f6\uff0c\u5c31\u65e0\u6cd5\u4f7f\u7528\u6807\u51c6\u6210\u672c\u6cd5\uff0c\u8fd9\u4e2a\u65f6\u5019\u5c31\u53ef\u4ee5\u91c7\u7528\u7a0e\u52a1\u5c40\u63d0\u4f9b\u7684\u53e6\u4e00\u79cd\u8ba1\u7b97\u65b9\u6cd5\u6765\u8fdb\u884c\u5224\u65ad\uff0c\u5373<strong>\u5b9e\u9645\u6210\u672c\u6cd5\uff08<\/strong><strong>Actual cost method<\/strong><strong>\uff09<\/strong>\u3002<\/p>\n<p>\u7528\u5b9e\u9645\u6210\u672c\u6cd5\u6765\u8ba1\u7b97\u51fa\u79df\u6536\u5165\u548c\u8d39\u7528<\/p>\n<p>\u5b9e\u9645\u6210\u672c\u6cd5\u4e0d\u4ec5\u4ec5\u9002\u7528\u4e8e\u5bc4\u5bbf\u5bb6\u5ead\u7684\u60c5\u51b5\uff0c\u4e5f\u9002\u7528\u4e8e\u51fa\u79df\u81ea\u5df1\u4f4f\u7684\u623f\u5c4b\u7684\u90e8\u5206\u623f\u95f4\u7ed9\u79df\u5ba2\u7684\u60c5\u51b5\uff0c\u8fd9\u4e2a\u65f6\u5019\u51fa\u79df\u6240\u83b7\u5f97\u7684\u6536\u5165\u662f\u5426\u9700\u8981\u7eb3\u7a0e\uff0c\u5219\u53ef\u4ee5\u91c7\u7528\u5b9e\u9645\u6210\u672c\u6cd5\u6765\u8fdb\u884c\u8ba1\u7b97\u3002<\/p>\n<p>\u9664\u4e86\u51fa\u79df\u81ea\u5df1\u5bb6\u91cc\u7684\u623f\u95f4\uff0c\u51fa\u79df\u6574\u5957\u623f\u5c4b\u3001\u5ea6\u5047\u5c4b\u3001\u571f\u5730\u6216\u5efa\u7b51\u7b49\uff0c\u8fd9\u4e9b\u51fa\u79df\u6536\u5165\u90fd\u53ef\u80fd\u9700\u8981\u7eb3\u7a0e\uff0c\u4e5f\u90fd\u53ef\u4ee5\u4f7f\u7528\u5b9e\u9645\u6210\u672c\u6cd5\u6765\u8fdb\u884c\u8ba1\u7b97\u3002<\/p>\n<p>\u7b80\u5355\u6765\u8bf4\uff0c\u5b9e\u9645\u6210\u672c\u6cd5\u7684\u8ba1\u7b97\u5c31\u662f\uff0c\u4ece\u51fa\u79df\u603b\u6536\u5165\u4e2d\u6263\u9664\u5141\u8bb8\u62b5\u6263\u7684\u51fa\u79df\u8d39\u7528\uff0c\u5269\u4e0b\u7684\u5c31\u662f\u5e94\u7a0e\u51fa\u79df\u6536\u5165\u3002<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u51fa\u79df\u603b\u6536\u5165<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u51fa\u79df\u603b\u6536\u5165\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u79df\u6237\u652f\u4ed8\u7684\u79df\u91d1<\/li>\n<li>\u77ed\u671f\u79df\u5ba2\u7684\u79df\u91d1<\/li>\n<li>\u652f\u4ed8\u7ed9Airbnb\u7b49\u5e73\u53f0\u548c\u7269\u4e1a\u7ba1\u7406\u516c\u53f8\u7684\u8d39\u7528<\/li>\n<li>\u79df\u8d41\u59d4\u5458\u4f1a\u7684\u8d54\u507f\u91d1\u6216\u79df\u91d1\u6b20\u6b3e<\/li>\n<li>\u6298\u65e7\u8fd4\u8fd8<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u5141\u8bb8\u62b5\u6263\u7684\u51fa\u79df\u8d39\u7528<\/strong><\/p>\n<p>\u5141\u8bb8\u62b5\u6263\u7684\u51fa\u79df\u8d39\u7528\u662f\u4f60\u7528\u4e8e\u8d5a\u53d6\u51fa\u79df\u6536\u5165\u7684\u652f\u51fa\uff0c\u5e76\u975e\u6240\u6709\u8d39\u7528\u5747\u53ef\u62b5\u6263\uff1a<\/p>\n<ul>\n<li>\u5982\u679c\u662f\u7528\u4e8e\u8d5a\u53d6\u6536\u5165\u7684\u8d39\u7528\uff0c\u5219\u53ef\u4ee5\u5b8c\u5168\u62b5\u6263<\/li>\n<li>\u5982\u679c\u662f\u7528\u4e8e\u79c1\u4eba\u7528\u9014\u7684\u8d39\u7528\uff0c\u5219\u4e0d\u53ef\u62b5\u6263<\/li>\n<li>\u5982\u679c\u662f\u4e0e\u79df\u5ba2\u5206\u644a\u7684\u652f\u51fa\uff0c\u5219\u53ef\u4ee5\u62b5\u6263\u79df\u5ba2\u5206\u644a\u7684\u90a3\u90e8\u5206<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u5982\u679c\u4f60\u7684\u623f\u4ea7\u5c5e\u4e8e\u4ee5\u4e0b\u7c7b\u578b\u4e4b\u4e00\uff0c\u5219\u5728\u51fa\u79df\u623f\u4ea7\u4e14\u53ef\u4ee5\u51fa\u79df\u65f6\u95f4\u5185\u7684\u8d39\u7528\u901a\u5e38\u53ef\u4ee5\u62b5\u6263\uff1a<\/li>\n<li>100\uff05\u4e3a\u6295\u8d44\u623f\u4ea7<\/li>\n<li>\u4e0d\u5728\u6df7\u5408\u7528\u9014\u8d44\u4ea7\u89c4\u5219\u4e0b\u7684\u6df7\u5408\u7528\u9014\u8d44\u4ea7<\/li>\n<li>\u7528\u4e8e\u77ed\u671f\u6216\u957f\u671f\u4f4f\u5bbf\u7684\u623f\u4ea7\u6216\u90e8\u5206\u623f\u4ea7\uff0c\u4e5f\u7528\u4e8e\u79c1\u4eba\u4f7f\u7528\uff08\u53ea\u8981\u4f60\u53ef\u4ee5\u63d0\u4f9b\u8bc1\u636e\u8bc1\u660e\u5728\u53ef\u4ee5\u51fa\u79df\u65f6\u6ca1\u6709\u88ab\u79c1\u4eba\u4f7f\u7528\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u4e0d\u662f\u4e0a\u8ff0\u7c7b\u578b\u4e4b\u4e00\u7684\u623f\u4ea7\uff0c\u5c31\u53ea\u6709\u5728\u51fa\u79df\u6216\u51fa\u79df\u4e00\u90e8\u5206\u65f6\u7684\u8d39\u7528\u5141\u8bb8\u62b5\u6263\u3002<\/p>\n<p>\u5982\u679c\u4ec5\u81ea\u5df1\u5165\u4f4f\u8be5\u623f\u4ea7\u65f6\u4ea7\u751f\u7684\u8d39\u7528\u662f\u4e0d\u80fd\u62b5\u6263\u7684\u3002\u4f8b\u5982\uff0c\u4f60\u4e00\u5e74\u4e2d\u5728\u8be5\u623f\u4ea7\u4e2d\u5c45\u4f4f3\u4e2a\u6708\uff0c\u5269\u4e0b\u76849\u4e2a\u6708\u51fa\u79df\uff0c\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u53ea\u6709\u51fa\u79df\u76849\u4e2a\u6708\u7684\u76f8\u5173\u8d39\u7528\u53ef\u4ee5\u62b5\u6263\u3002<\/p>\n<p>\u5982\u679c\u662f\u51fa\u79df\u623f\u95f4\u7ed9\u5bc4\u5bbf\u5b66\u751f\u6216\u623f\u5ba2\uff0c\u5219\u53ea\u6709\u5728\u623f\u95f4\u88ab\u79df\u51fa\u53bb\u65f6\u4ea7\u751f\u7684\u76f8\u5173\u8d39\u7528\u53ef\u4ee5\u62b5\u6263\u3002<\/p>\n<p>\u4ee5\u4e0a\u5c31\u662f\u5173\u4e8e\u4f7f\u7528\u5b9e\u9645\u6210\u672c\u6cd5\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u51fa\u79df\u6536\u5165\u65f6\u6240\u6d89\u53ca\u5230\u7684\u51fa\u79df\u603b\u6536\u5165\u548c\u5141\u8bb8\u62b5\u6263\u7684\u51fa\u79df\u8d39\u7528\u5305\u542b\u7684\u5185\u5bb9\u3002\u76f8\u5bf9\u6765\u8bf4\uff0c\u5141\u8bb8\u62b5\u6263\u7684\u51fa\u79df\u8d39\u7528\u8ba1\u7b97\u8d77\u6765\u66f4\u4e3a\u590d\u6742\u4e00\u4e9b\uff0c\u7279\u522b\u662f\u5f53\u4f60\u5c06\u81ea\u5df1\u4f4f\u7684\u623f\u5c4b\u7684\u4e00\u90e8\u5206\u7528\u4f5c\u5bc4\u5bbf\u5bb6\u5ead\u6216\u662f\u51fa\u79df\u7ed9\u623f\u5ba2\u65f6\uff0c\u8fd9\u4e2a\u65f6\u5019\u53ef\u80fd\u4f1a\u4ea7\u751f\u8bb8\u591a\u5171\u6709\u7684\u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