{"id":13473,"date":"2021-04-29T01:09:31","date_gmt":"2021-04-28T17:09:31","guid":{"rendered":"https:\/\/valueinmind.co\/?p=13473"},"modified":"2023-08-24T16:11:07","modified_gmt":"2023-08-24T08:11:07","slug":"how-to-read-balance-sheet","status":"publish","type":"post","link":"https:\/\/valueinmind.co\/zh\/how-to-read-balance-sheet\/","title":{"rendered":"\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868Balance Sheet\u63ea\u51fa\u6709\u554f\u984c\u516c\u53f8\uff5c\u8ca1\u5831\u5165\u9580\u7cfb\u5217(\u4e09)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13473\" class=\"elementor elementor-13473\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23a2fc6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23a2fc6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e41714d\" data-id=\"e41714d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38bcabe elementor-widget elementor-widget-text-editor\" data-id=\"38bcabe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>\u60f3\u8981\u901f\u6210\u770b\u61c2\u8ca1\u5831\u55ce\uff1f\u9ede\u64ca\u95b2\u8b80\u3010\u8ca1\u5831\u7cfb\u5217\u91cd\u9ede\u532f\u7e3d\u3011\uff1a<\/strong><\/p><p><strong><a href=\"https:\/\/valueinmind.co\/zh\/how-to-read-financial-statements\/\">\u65b0\u624b\u5c0f\u767d\u5982\u4f55\u770b\u61c2\u8ca1\u52d9\u5831\u8868\uff1f\u638c\u63e1\u8ca1\u58317\u5927\u91cd\u9ede\uff01\u5165\u5834\u6295\u8cc7\u5fc3\u4e0d\u614c\uff01<\/a><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64f3d89 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64f3d89\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c58f23\" data-id=\"3c58f23\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b7b9a0 elementor-widget elementor-widget-facebook-button\" data-id=\"5b7b9a0\" data-element_type=\"widget\" data-widget_type=\"facebook-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.23.0 - 05-08-2024 *\/\n.elementor-facebook-widget.fb_iframe_widget,.elementor-facebook-widget.fb_iframe_widget span{width:100%!important}.elementor-facebook-widget.fb_iframe_widget iframe{position:relative;width:100%!important}.elementor-facebook-widget.fb-like{height:1px}.elementor-widget-facebook-comments iframe{width:100%!important}<\/style>\t\t<div data-layout=\"standard\" data-colorscheme=\"light\" data-size=\"small\" data-show-faces=\"false\" class=\"elementor-facebook-widget fb-like\" data-href=\"https:\/\/valueinmind.co\/zh\/?p=13473\" data-share=\"true\" data-action=\"like\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad9cc6d elementor-widget elementor-widget-text-editor\" data-id=\"ad9cc6d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/valueinmind.co\/zh\/how-to-read-income-statement\/\" target=\"_blank\" rel=\"noopener\">\u4e0a\u4e00\u7bc7\u640d\u76ca\u8868\u6587\u7ae0<\/a>\u70ba\u5927\u5bb6\u4ecb\u7d39\u4e86\u5982\u4f55\u901a\u904e\u95b1\u8b80\u640d\u76ca\u8868\uff08Income Statement\uff09\u4e86\u89e3\u516c\u53f8\u7684\u8cfa\u9322\u80fd\u529b\uff0c\u4eca\u5929\u7e7c\u7e8c\u8b1b\u4e09\u5927\u8ca1\u52d9\u5831\u8868\u4e4b\u4e00\u7684\u8cc7\u7522\u8ca0\u50b5\u8868\uff08Balance Sheet\uff09\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u80a1\u795e\u5df4\u83f2\u7279\u66fe\u7d93\u8aaa\u904e\uff0c\u4ed6\u6bd4\u5927\u591a\u6578\u4eba\u66f4\u95dc\u6ce8\u516c\u53f8\u7684\u8cc7\u7522\u8ca0\u50b5\u8868\uff0c\u4ee5\u6b64\u5206\u6790\u516c\u53f8\u9577\u671f\u7684\u767c\u5c55\u3001\u8ca1\u52d9\u5be6\u529b\uff0c\u5f9e\u4e2d\u627e\u51fa\u6709\u554f\u984c\u7684\u516c\u53f8\u3002<\/span><\/p><p><b>\u4eca\u5929\u9019\u7bc7\u6587\u7ae0\uff0c\u6211\u5011\u540c\u6a23\u6703\u7528\u6bd4\u8f03\u7c21\u55ae\u7684\u65b9\u5f0f\u8b93\u5927\u5bb6\u4e86\u89e3\u8cc7\u7522\u8ca0\u50b5\u8868\u662f\u4ec0\u9ebc\uff0c\u4ee5\u53ca\u5982\u4f55\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868\u638c\u63e1\u516c\u53f8\u7684\u8cc7\u7522\u548c\u501f\u8cb8\u72c0\u6cc1\u3002\u4e4b\u5f8c\u518d\u914d\u5408\u95b1\u8b80\u640d\u76ca\u8868\uff0c\u4fbf\u53ef\u66f4\u5168\u9762\u5730\u4e86\u89e3\u516c\u53f8\u7684\u904b\u71df\u548c\u8ca1\u529b\u72c0\u6cc1\uff0c\u907f\u514d\u8e29\u5230\u8ca1\u52d9\u5730\u96f7\u3002<\/b><\/p><p><span style=\"font-weight: 400;\">\u5167\u5bb9\u5c07\u6703\u5206\u6210\u4ee5\u4e0b\u5e7e\u500b\u90e8\u5206\uff1a<\/span><\/p><ul><li><span style=\"font-weight: 400;\">\u4ec0\u9ebc\u662f\u8cc7\u7522\u8ca0\u50b5\u8868<\/span><\/li><li><span style=\"font-weight: 400;\">\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u4f5c\u7528<\/span><\/li><li><span style=\"font-weight: 400;\">\u62c6\u89e3\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u7d50\u69cb\u548c\u683c\u5f0f<\/span><\/li><li><span style=\"font-weight: 400;\">\u89e3\u91cb\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u57fa\u672c\u9805\u76ee\u5167\u5bb9<\/span><\/li><li><span style=\"font-weight: 400;\">\u91cd\u9ede\u89e3\u8b80\u8cc7\u7522\u8ca0\u50b5\u8868\u5167\u7684\u91cd\u8981\u6307\u6a19\uff0c\u4ee5\u53ca\u5b83\u5011\u80cc\u5f8c\u6709\u4ec0\u9ebc\u610f\u7fa9<\/span><\/li><li><span style=\"font-weight: 400;\">\u8cc7\u7522\u8ca0\u50b5\u8868\u548c\u5176\u4ed6\u8ca1\u5831\u61c9\u8a72\u5982\u4f55\u642d\u914d\u95b1\u8b80\uff0c\u5224\u65b7\u516c\u53f8\u597d\u58de<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u9019\u662f\u4e00\u7bc7\u7d14\u4e7e\u8ca8\u6587\u7ae0\uff0c\u95b1\u8b80\u6642\u9577\u7d04\u70ba7\u5206\u9418\u3002\u5047\u5982\u6709\u4efb\u4f55\u554f\u984c\uff0c\u90fd\u6b61\u8fce\u7559\u8a00\u8a62\u554f\u548c\u4ea4\u6d41\u3002<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d52aaa elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"7d52aaa\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;container&quot;:&quot;.content&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-table-of-contents .elementor-toc__header-title{color:var(--header-color)}.elementor-widget-table-of-contents.elementor-toc--collapsed .elementor-toc__toggle-button--collapse,.elementor-widget-table-of-contents:not(.elementor-toc--collapsed) .elementor-toc__toggle-button--expand{display:none}.elementor-widget-table-of-contents .elementor-widget-container{min-height:var(--box-min-height);border:var(--box-border-width,1px) solid var(--box-border-color,#9da5ae);border-radius:var(--box-border-radius,3px);background-color:var(--box-background-color);transition:min-height .4s;overflow:hidden}.elementor-toc__header{display:flex;align-items:center;justify-content:space-between;padding:var(--box-padding,20px);background-color:var(--header-background-color);border-bottom:var(--separator-width,1px) solid var(--box-border-color,#9da5ae)}.elementor-toc__header-title{font-size:18px;margin:0;color:var(--header-color);flex-grow:1}.elementor-toc__toggle-button{cursor:pointer;display:inline-flex}.elementor-toc__toggle-button i{color:var(--toggle-button-color)}.elementor-toc__toggle-button svg{height:1em;width:1em;fill:var(--toggle-button-color)}.elementor-toc__spinner-container{text-align:center}.elementor-toc__spinner{font-size:2em}.elementor-toc__spinner.e-font-icon-svg{height:1em;width:1em}.elementor-toc__body{padding:var(--box-padding,20px);max-height:var(--toc-body-max-height);overflow-y:auto}.elementor-toc__body::-webkit-scrollbar{width:7px}.elementor-toc__body::-webkit-scrollbar-thumb{background-color:#babfc5;border-radius:10px}.elementor-toc__list-wrapper{list-style:none;padding:0}.elementor-toc__list-item{margin-bottom:.5em}.elementor-toc__list-item.elementor-item-active{font-weight:700}.elementor-toc__list-item .elementor-toc__list-wrapper{margin-top:.5em;margin-inline-start:var(--nested-list-indent,1em)}.elementor-toc__list-item-text{transition-duration:var(--item-text-transition-duration)}.elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}.elementor-toc__list-item-text-wrapper{display:flex;align-items:center}.elementor-toc__list-item-text-wrapper:before,.elementor-toc__list-item-text-wrapper i{margin-inline-end:8px;color:var(--marker-color)}.elementor-toc__list-item-text-wrapper svg{margin-inline-end:8px;fill:var(--marker-color);height:var(--marker-size,.5em);width:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration);transition-duration:var(--item-text-transition-duration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\t\u5167\u5bb9\u76ee\u9304\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__7d52aaa\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__7d52aaa\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__7d52aaa\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-43597e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43597e4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81e0ad3\" data-id=\"81e0ad3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4043588 elementor-widget elementor-widget-text-editor\" data-id=\"4043588\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2><span style=\"color: #262262;\"><b>\u4ec0\u9ebd\u662f\u8cc7\u7522\u8ca0\u50b5\u8868\uff1f<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u8cc7\u7522\u8ca0\u50b5\u8868\uff08\u53c8\u7a31\u8ca1\u52d9\u72c0\u6cc1\u8868\uff0c\u82f1\u6587 Balance Sheet\uff09\u662f\u4e09\u5927\u8ca1\u52d9\u5831\u8868\u4e4b\u4e00\uff0c\u4e3b\u8981\u7d00\u9304\u622a\u81f3\u6700\u65b0\u7d50\u8cec\u65e5\u7576\u5929\uff0c\u516c\u53f8\u6709\u591a\u5c11\u8cc7\u7522\u548c\u8ca0\u50b5\u3002<\/span><\/p><p><b>\u767d\u8a71\u6587\u7684\u8aaa\u6cd5\uff0c\u6211\u5011\u80fd\u5920\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868\u4e86\u89e3\u516c\u53f8\u5728\u67d0\u500b\u6642\u9593\u9ede\u7684\u8ca1\u52d9\u72c0\u6cc1\uff0c\u8cc7\u7522\u6709\u591a\u5c11\u3001\u8cb8\u6b3e\u6709\u591a\u5c11\u3001\u5b58\u8ca8\u91cf\u9ad8\u4e0d\u9ad8\u3001\u511f\u9084\u8cb8\u6b3e\u7684\u80fd\u529b\u9ad8\u4e0d\u9ad8\uff0c\u53cd\u6620\u4e86\u516c\u53f8\u771f\u6b63\u7684\u8eab\u50f9\u5230\u5e95\u503c\u591a\u5c11\u3002<\/b><\/p><p><b>\u5c07\u516c\u53f8\u7684\u8ca1\u7522\uff08\u8cc7\u7522\uff09\u6e1b\u53bb\u8ca0\u50b5\u548c\u80a1\u6771\u6b0a\u76ca\uff0c\u5269\u4e0b\u7684\u5c31\u662f\u516c\u53f8\u7684\u8eab\u50f9\u3002<\/b><\/p><p><span style=\"font-weight: 400;\">\u8981\u6ce8\u610f\u7684\u662f\uff0c\u640d\u76ca\u8868\u7d00\u9304\u7684\u6642\u6bb5\u53ea\u9650\u65bc\u55ae\u500b\u5b63\u5ea6\u6216\u5e74\u5ea6\uff0c\u5831\u8868\u6703\u8a3b\u660e\u8a72\u5b63\u5ea6\u6216\u8a72\u5e74\u5ea6\u7684\u65e5\u671f\uff0c\u6bd4\u5982 For the year ended 31 December 2020\uff1b<\/span><\/p><p><span style=\"font-weight: 400;\">\u8cc7\u7522\u8ca0\u50b5\u8868\u5247\u662f\u986f\u793a\u81ea\u516c\u53f8\u5275\u7acb\u4ee5\u4f86\uff0c\u622a\u81f3\u6700\u65b0\u7d50\u8cec\u65e5\u7684\u8cc7\u7522\u548c\u8ca0\u50b5\uff0c\u56e0\u6b64\u8a72\u5831\u8868\u6703\u8a3b\u660e\u300c\u622a\u81f3\u300d\uff08As at\uff09\u67d0\u67d0\u65e5\u671f\u7684\u5b57\u773c\uff0c\u6bd4\u5982 As at 31 December 2020\u3002<\/span><\/p><p class=\"p1\"><a href=\"https:\/\/valueinmind.co\/zh\/free-resources\/free-publications\/financial-investment-4-tips\/\"><span class=\"s1\"><b>\u60f3\u8981\u5b78\u7fd2\u5982\u4f55\u6295\u8cc7\uff1f\u99ac\u4e0a\u4e0b\u8f09\u514d\u8cbb\u7684\u300a\u6700\u65b0<\/b><\/span><span class=\"s1\"><b>\u6295\u8cc7\u5165\u9580\u653b\u7565\u300b\uff0c\u5e6b\u52a9\u4f60\u5b78\u7fd2\u6295\u8cc7\u7684\u95dc\u9375\uff0c\u6210\u70ba\u6295\u8cc7\u8d0f\u5bb6\uff01<\/b><\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b30af00 content elementor-widget elementor-widget-text-editor\" data-id=\"b30af00\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2><span style=\"color: #262262;\"><b>\u70ba\u4ec0\u9ebc\u641e\u61c2\u8cc7\u7522\u8ca0\u50b5\u8868\u9019\u9ebc\u91cd\u8981\uff1f<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u6211\u5011\u5728\u89c0\u5bdf\u4e00\u500b\u4eba\u5230\u5e95\u6709\u6c92\u6709\u9322\u6642\uff0c\u53ef\u80fd\u6703\u770b\u4ed6\u7684\u6708\u6536\u5165\u591a\u9ad8\u3001\u4f4f\u5728\u4ec0\u9ebc\u623f\u5b50\u3001\u958b\u54ea\u4e00\u6b3e\u6c7d\u8eca\u3002\u4f46\u662f<\/span><a href=\"https:\/\/www.youtube.com\/watch?v=uXXwHya99C8\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5728\u6709\u9322\u7684\u8868\u8c61\u80cc\u5f8c<\/span><\/a><span style=\"font-weight: 400;\">\uff0c\u4ed6\u53ef\u80fd\u80cc\u8ca0\u4e861\u767e\u842c\u4ee4\u5409\u7684\u623f\u8cb8\u300120\u842c\u4ee4\u5409\u7684\u8eca\u8cb8\u548c10\u842c\u4ee4\u5409\u7684\u79c1\u4eba\u8cb8\u6b3e\u3002\u90a3\u4e9b\u6709\u9322\u7684\u8c61\u5fb5\uff0c\u771f\u6b63\u7684\u6240\u6709\u6b0a\u9084\u5728\u9280\u884c\u7684\u53e3\u888b\u4e2d\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u9019\u985e\u4eba\u5c31\u662f\u5178\u578b\u7684\u300c\u6709\u9322\u7684\u7aae\u4eba\u300d\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u540c\u6a23\u7684\u60c5\u6cc1\u653e\u5728\u4e0a\u5e02\u516c\u53f8\u4e2d\uff0c\u6211\u5011\u6216\u8a31\u5f9e\u640d\u76ca\u8868\u5f97\u77e5\u516c\u53f8\u7684\u71df\u696d\u6536\u5165\u7a69\u5b9a\u5ea6\u3001\u63a7\u5236\u6210\u672c\u7684\u80fd\u529b\u548c\u82b1\u9322\u7684\u65b9\u5411\uff0c\u4f46\u662f\u6c92\u6709\u8fa6\u6cd5\u77e5\u9053\u6de8\u5229\u7684\u6578\u5b57\u80cc\u5f8c\uff0c\u516c\u53f8\u80cc\u8ca0\u4e86\u591a\u5c11\u8cb8\u6b3e\u3001\u6709\u591a\u5c11\u9084\u6c92\u6536\u56de\u4f86\u7684\u61c9\u6536\u8cec\u6b3e\u3001\u9280\u884c\u5be6\u969b\u7684\u73fe\u91d1\u6709\u591a\u5c11\u3002<\/span><\/p><p><b>\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\uff0c\u6211\u5011\u53ef\u4ee5\u76f4\u89c0\u5730\u770b\u51fa\u516c\u53f8\u7684\u8cc7\u7522\u548c\u8ca1\u52d9\u5be6\u529b\u662f\u5426\u8db3\u5920\u96c4\u539a\uff0c\u80fd\u4f5c\u70ba\u516c\u53f8\u7684\u6839\u57fa\u548c\u5e95\u6c23\uff0c\u6700\u7d42\u5f71\u97ff\u516c\u53f8\u7684\u7af6\u722d\u80fd\u529b\u3002<\/b><\/p><h2><span style=\"color: #262262;\"><b>\u4e86\u89e3\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u7d50\u69cb<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u8a0e\u8ad6\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u7d50\u69cb\u4e4b\u524d\uff0c\u6211\u5011\u5148\u4f86\u770b\u4e00\u4e0b\u5b83\u9577\u4ec0\u9ebc\u6a23\u5b50\u3002<\/span><\/p><h6>\u00a0<\/h6><h6><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-13481\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-01.png\" alt=\"Nestle Malaysia FY2020 Annual Report Balance Sheet 01\" width=\"674\" height=\"800\" srcset=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-01.png 1064w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-01-253x300.png 253w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-01-863x1024.png 863w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-01-768x911.png 768w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-01-10x12.png 10w\" sizes=\"(max-width: 674px) 100vw, 674px\" \/><\/h6><h6><img decoding=\"async\" class=\"aligncenter wp-image-13482\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-02.png\" alt=\"Nestle Malaysia FY2020 Annual Report Balance Sheet 02\" width=\"674\" height=\"251\" srcset=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-02.png 1062w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-02-300x112.png 300w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-02-1024x382.png 1024w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-02-768x286.png 768w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Nestle-Malaysia-FY2020-Annual-Report-Balance-Sheet-02-16x6.png 16w\" sizes=\"(max-width: 674px) 100vw, 674px\" \/><\/h6><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u9019\u662f\u99ac\u4f86\u897f\u4e9e\u80a1\u738b\u2014\u2014\u96c0\u5de2\uff08Nestle Malaysia Berhad, 4707\uff092020\u8ca1\u653f\u5e74\u5e74\u5831\uff08Annual Report\uff09\u3002\u6211\u5011\u53ef\u4ee5\u770b\u5230\u8cc7\u7522\u8ca0\u50b5\u8868\u7531\u8cc7\u7522\uff08Assets\uff09\u3001\u8ca0\u50b5\uff08Liabilities\uff09\u3001\u80a1\u6771\u6b0a\u76ca\uff08Shareholder\u2019s Equity\uff09\u4e09\u5927\u90e8\u5206\u7d44\u6210\u3002<\/span><\/p><h5><span style=\"color: #262262;\"><b>\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u516c\u5f0f\u662f\uff1a<\/b><\/span><\/h5><h5><span style=\"color: #262262;\"><b>\u8cc7\u7522\uff08Assets\uff09 = \u8ca0\u50b5\uff08Liabilities\uff09+ \u80a1\u6771\u6b0a\u76ca\uff08Shareholder\u2019s Equity\uff09<\/b><\/span><\/h5><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u8cc7\u7522\uff08Assets\uff09\u662f\u7531\u516c\u53f8\u6240\u5168\u6b0a\u64c1\u6709\u548c\u63a7\u5236\u3001\u53ef\u4ee5\u5728\u672a\u4f86\u5e36\u4f86\u6548\u76ca\u7684\u8cc7\u6e90\uff0c\u5305\u62ec\u73fe\u91d1\u3001\u571f\u5730\u3001\u5de5\u5ee0\u3001\u751f\u7522\u8a2d\u5099\u7b49\u7b49\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u8ca0\u50b5\uff08Liabilities\uff09\u5c31\u662f\u501f\u4f86\u7684\u9322\uff0c\u9700\u8981\u5728\u9577\u671f\u6216\u77ed\u671f\u5185\u511f\u9084\uff0c\u5305\u62ec\u9280\u884c\u8cb8\u6b3e\u3001\u61c9\u4ed8\u8cec\u6b3e\u7b49\u7b49\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u80a1\u6771\u6b0a\u76ca\uff08Equity\uff09\u662f\u516c\u53f8\u7684\u8cc7\u91d1\u4f86\u6e90\u4e4b\u4e00\uff0c\u4e5f\u662f\u80a1\u6771\u7684\u9322\uff0c\u5305\u62ec\u4e86\u80a1\u672c\u3001\u4fdd\u7559\u76c8\u9918\u7b49\u7b49\u3002\u628a\u7e3d\u8cc7\u7522\u6e1b\u53bb\u7e3d\u8ca0\u50b5\u5f8c\u5269\u4e0b\u7684\u90e8\u5206\u5c31\u662f\u80a1\u6771\u6b0a\u76ca\uff0c\u56e0\u6b64\u4e5f\u88ab\u7a31\u70ba\u6de8\u8cc7\u7522\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5f9e\u6703\u8a08\u7684\u89d2\u5ea6\u4f86\u770b\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u7d50\u69cb\uff1a<\/span><\/p><h6>\u00a0<\/h6><h6><img decoding=\"async\" class=\"size-full wp-image-13476 aligncenter\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u7d50\u69cb.png\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u7d50\u69cb\" width=\"780\" height=\"520\" srcset=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u7d50\u69cb.png 780w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u7d50\u69cb-300x200.png 300w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u7d50\u69cb-768x512.png 768w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u7d50\u69cb-16x12.png 16w\" sizes=\"(max-width: 780px) 100vw, 780px\" \/><\/h6><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u5de6\u908a\u662f\u8cc7\u7522\uff0c\u4ee3\u8868\u4e86\u8cc7\u91d1\u7684\u53bb\u5411\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u53f3\u908a\u662f\u8ca0\u50b5\u548c\u80a1\u6771\u6b0a\u76ca\uff0c\u4ee3\u8868\u4e86\u8cc7\u91d1\u7684\u4f86\u6e90\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u7e3d\u8cc7\u7522\u5c31\u662f\u8ca0\u50b5\u548c\u80a1\u6771\u6b0a\u76ca\u7684\u76f8\u52a0\u3002<\/span><\/p><p><b>\u6309\u7167\u9019\u500b\u7d50\u69cb\uff0c\u6211\u5011\u53ef\u4ee5\u5f97\u51fa\u7684\u7d50\u8ad6\u662f\uff0c\u8cc7\u7522\u7684\u4f86\u6e90\u6709\u5169\u7a2e\uff1a<\/b><\/p><ul><li><b>\u7528\u80a1\u6771\u7684\u9322\uff08\u80a1\u6771\u6b0a\u76ca\uff09\u4f86\u8cb7<\/b><\/li><li><b>\u8ddf\u5225\u4eba\u501f\u9322\uff08\u8ca0\u50b5\uff09\u4f86\u8cb7<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">\u4e00\u5bb6\u516c\u53f8\u6240\u64c1\u6709\u7684\u8cc7\u7522\u90fd\u662f\u901a\u904e\u80a1\u6771\u7684\u9322\uff08\u80a1\u6771\u6b0a\u76ca\uff09\u548c\u501f\u4f86\u7684\u9322\uff08\u8ca0\u50b5\uff09\u8cb7\u5230\u7684\u3002<\/span><\/p><h6>\u00a0<\/h6><h6><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-13477 size-full aligncenter\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u904b\u4f5c.png\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u904b\u4f5c\" width=\"780\" height=\"520\" srcset=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u904b\u4f5c.png 780w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u904b\u4f5c-300x200.png 300w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u904b\u4f5c-768x512.png 768w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u904b\u4f5c-16x12.png 16w\" sizes=\"(max-width: 780px) 100vw, 780px\" \/><\/h6><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u8209\u500b\u4f8b\u5b50\u8aaa\u660e\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5047\u5982\u4f60\u6253\u7b97\u548c\u670b\u53cb\u5408\u80a1\u7d93\u71df\u4e00\u5bb6\u5496\u5561\u9928\uff0c\u9700\u8981\u7684\u8cc7\u91d1\u662f100K\u3002\u548c\u670b\u53cb\u96c6\u8cc7\u5f8c\u4e00\u5171\u670980K\uff0c\u9019\u5c31\u662f\u80a1\u6771\u6b0a\u76ca\uff1b\u5269\u4e0b\u768420K\u5411\u9280\u884c\u8cb8\u6b3e\uff0c\u9019\u5c31\u662f\u8ca0\u50b5\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u6709\u4e86\u9019100K\uff0c\u4f60\u53ef\u4ee5\u79df\u5e97\u9762\u3001\u8cb7\u5496\u5561\u6a5f\u3001\u539f\u7269\u6599\u5982\u5496\u5561\u8c46\u548c\u725b\u5976\uff0c\u9019\u5c31\u662f\u8cc7\u7522\u3002<\/span><\/p><p><b>\u6ce8\u610f\uff0c\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u5169\u908a\u5fc5\u9808\u662f\u5e73\u8861\u7684\uff0c\u4e00\u5982\u5b83\u7684\u82f1\u6587\u540d\u7a31 Balance Sheet\u3002\u56e0\u6b64\uff0c\u7121\u8ad6\u4f60\u5728\u5176\u4e2d\u4e00\u908a\u7f6e\u5165\u4ec0\u9ebc\u6578\u5b57\uff0c\u53e6\u5916\u4e00\u9762\u4e5f\u4e00\u5b9a\u8981\u7f6e\u5165\u540c\u7b49\u7684\u6578\u5b57\uff0c\u8b93\u9019\u5957\u65b9\u7a0b\u5f0f\u6c38\u9060\u7b49\u91cf\uff0c\u4e26\u4e14\u9054\u5230\u5e73\u8861\u7684\u6548\u679c\u3002<\/b><\/p><p><span style=\"font-weight: 400;\">\u6709\u4e86\u6982\u5ff5\uff0c\u63a5\u4e0b\u4f86\u6211\u5011\u6703\u4e00\u4e00\u62c6\u89e3\u8cc7\u7522\u3001\u8ca0\u50b5\u548c\u80a1\u6771\u6b0a\u76ca\u7684\u91cd\u9ede\u7d30\u5206\u9805\u76ee\uff0c\u5e6b\u52a9\u5927\u5bb6\u6df1\u5165\u4e86\u89e3\u500b\u5225\u9805\u76ee\u7684\u5167\u5bb9\u548c\u610f\u7fa9\uff0c\u77e5\u9053\u9019\u4e9b\u6578\u5b57\u5c0d\u61c9\u4e86\u54ea\u4e9b\u516c\u53f8\u7684\u5be6\u969b\u72c0\u6cc1\uff0c\u4e5f\u80fd\u5920\u9810\u6e2c\u516c\u53f8\u7684\u524d\u666f\u3002<\/span><\/p><h2><span style=\"color: #262262;\"><b>\u8cc7\u7522\u8ca0\u50b5\u8868\u57fa\u672c\u9805\u76ee\u5167\u5bb9\u89e3\u91cb<\/b><\/span><\/h2><h6>\u00a0<\/h6><h6><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-13475 aligncenter\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u5b50\u7d50\u69cb.png\" alt=\"\u8cc7\u7522\u8ca0\u50b5\u8868\u5b50\u7d50\u69cb\" width=\"780\" height=\"520\" srcset=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u5b50\u7d50\u69cb.png 780w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u5b50\u7d50\u69cb-300x200.png 300w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u5b50\u7d50\u69cb-768x512.png 768w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/20210428_\u8cc7\u7522\u8ca0\u50b5\u8868\u5b50\u7d50\u69cb-16x12.png 16w\" sizes=\"(max-width: 780px) 100vw, 780px\" \/><\/h6><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u4e0b\u9762\u6211\u5011\u6703\u6309\u7167\u9019\u4e9b\u9805\u76ee\u5728\u8ca1\u5831\u4e0a\u7684\u51fa\u73fe\u9806\u5e8f\u4ecb\u7d39\u3002<\/span><\/p><p><b>\u5728\u95b1\u8b80\u8cc7\u7522\u8ca0\u50b5\u8868\u6642\uff0c\u6211\u6703\u7279\u5225\u95dc\u6ce8\u5e7e\u500b\u65b9\u9762\uff1a<\/b><b><\/b><\/p><ul><li><b>\u516c\u53f8\u7684\u8cc7\u7522\u662f\u5426\u7a69\u5b9a\u6210\u9577\uff1f\u4e00\u822c\u4f86\u8aaa\uff0c\u8cc7\u7522\u8d8a\u591a\uff0c\u4ee3\u8868\u516c\u53f8\u7684\u8ca1\u52d9\u80fd\u529b\u8d8a\u5f37\u3002<\/b><\/li><li><b>\u516c\u53f8\u511f\u9084\u50b5\u52d9\u7684\u80fd\u529b\u5982\u4f55\uff1f\u6703\u4e0d\u6703\u6709\u77ed\u671f\u9031\u8f49\u4e0d\u9748\u7684\u98a8\u96aa\uff1f\u4e3b\u8981\u770b\u6d41\u52d5\u6bd4\u7387\u548c\u901f\u52d5\u6bd4\u7387\u3002<\/b><\/li><li><b>\u61c9\u6536\u8cec\u6b3e\u6709\u6c92\u6709\u589e\u52a0\uff1f\u9019\u662f\u5225\u4eba\u6b20\u516c\u53f8\u7684\u9322\uff0c\u65e5\u5b50\u4e45\u4e86\u6536\u4e0d\u56de\u4f86\uff0c\u6709\u8b8a\u6210\u721b\u8cec\u5446\u8cec\u7684\u98a8\u96aa\u3002<\/b><\/li><li><b>\u5b58\u8ca8\u91cf\u6709\u6c92\u6709\u589e\u52a0\uff1f\u6709\u6642\u5b58\u8ca8\u91cf\u589e\u52a0\u4e0d\u662f\u597d\u4e8b\uff0c\u53ef\u80fd\u610f\u5473\u516c\u53f8\u7684\u7522\u54c1\u8ce3\u4e0d\u51fa\u53bb\uff0c\u624d\u6703\u7a4d\u58d3\u5728\u5009\u5eab\u3002<\/b><\/li><\/ul><h3><span style=\"color: #0096ff;\"><b>\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u8cc7\u7522\u985e<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u8cc7\u7522\u5206\u70ba\u6d41\u52d5\u8cc7\u7522\u3001\u975e\u6d41\u52d5\u8cc7\u7522\u5169\u500b\u90e8\u5206\u3002<\/span><\/p><p><b>\u6d41\u52d5\u8cc7\u7522\uff08Current Assets\uff09<\/b><span style=\"font-weight: 400;\">\uff1a\u80fd\u5728\u4e00\u5e74\u5185\u8b8a\u73fe\u7684\u8cc7\u7522\uff0c\u6bd4\u5982\u73fe\u91d1\uff08Cash)\u3001 \u5b58\u8ca8\uff08Inventories)\u3002\u6d41\u52d5\u8cc7\u7522\u8d8a\u591a\uff0c\u53ef\u4f9b\u516c\u53f8\u4f7f\u7528\u7684\u73fe\u91d1\u4e5f\u8d8a\u591a\u3002<\/span><\/p><p><b>\u975e\u6d41\u52d5\u8cc7\u7522 \uff08Non-Current Assets\uff09<\/b><span style=\"font-weight: 400;\">\uff1a\u4e0d\u80fd\u5728\u4e00\u5e74\u5185\u8f49\u63db\u70ba\u73fe\u91d1\u7684\u8cc7\u7522\uff0c\u6bd4\u5982\u5ee0\u623f\u3001\u6a5f\u5668\u3001\u7121\u5f62\u8cc7\u7522\uff08Intangible assets \uff09\u3001\u5546\u8b7d\uff08Goodwill\uff09\u3001\u61c9\u6536\u8cec\u6b3e\uff08Trade and other receivables\uff09\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u975e\u6d41\u52d5\u8cc7\u7522\u8d8a\u591a\uff0c\u516c\u53f8\u6b63\u5728\u64f4\u5c55\u7684\u53ef\u80fd\u6027\u4e5f\u8d8a\u9ad8\u3002\u56e0\u7232\u6295\u8cc7\u4e86\u66f4\u591a\u6a5f\u5668\u3001\u571f\u5730\u4f86\u751f\u7522\u66f4\u591a\u7522\u54c1\u6216\u63d0\u4f9b\u670d\u52d9\uff0c\u53ef\u70ba\u516c\u53f8\u5e36\u4f86\u66f4\u591a\u76c8\u5229\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u6ce8\u610f\uff0c\u5982\u679c\u975e\u6d41\u52d5\u8cc7\u7522\u5360\u7528\u592a\u591a\u8cc7\u91d1\uff0c\u53ef\u80fd\u5f71\u97ff\u516c\u53f8\u7684\u5468\u8f49\u80fd\u529b\u548c\u8b8a\u73fe\u80fd\u529b\u3002<\/span><\/p><h5><b>\u8cc7\u7522\u7684\u7d30\u5206\u9805\u76ee\u5f88\u591a\uff0c\u6211\u5011\u61c9\u8a72\u91cd\u9ede\u95dc\u6ce8\u61c9\u6536\u8cec\u6b3e\u548c\u5b58\u8ca8\u3002<\/b><\/h5><h6>\u00a0<\/h6><p><span style=\"color: #0096ff;\"><b>\u61c9\u6536\u8cec\u6b3e\uff08Trade and other receivables\uff09<\/b><\/span><span style=\"font-weight: 400;\">\uff1a\u5ba2\u6236\u5411\u516c\u53f8\u8cfc\u8cb7\u7522\u54c1\u537b\u9084\u6c92\u6709\u4ed8\u6b3e\uff0c\u6703\u7a4d\u7d2f\u6210\u61c9\u6536\u8cec\u6b3e\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5982\u679c\u516c\u53f8\u9577\u671f\u7121\u6cd5\u6536\u56de\u9322\uff0c\u8ca8\u53c8\u9001\u51fa\u53bb\u4e86\uff0c\u4fbf\u6703\u4eba\u8ca1\u5169\u7a7a\u3002\u56e0\u70ba\u9084\u6c92\u6709\u6536\u56de\u4f86\u7684\u9322\uff0c\u96a8\u6642\u90fd\u6709\u8b8a\u6210\u721b\u8cec\u800c\u6536\u4e0d\u56de\u4f86\u7684\u98a8\u96aa\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u61c9\u6536\u8cec\u6b3e\u904e\u9ad8\uff0c\u4e5f\u610f\u5473\u8457\u516c\u53f8\u6c92\u6709\u8b70\u50f9\u80fd\u529b\uff0c\u6240\u4ee5\u5ba2\u6236\u624d\u6703\u6b20\u9322\u4e0d\u9084\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5047\u5982\u516c\u53f8\u7684\u61c9\u6536\u8cec\u6b3e\u904e\u9ad8\uff0c\u6703\u6709\u505a\u5047\u8cec\u7684\u5acc\u7591\u3002<\/span><\/p><p><span style=\"color: #0096ff;\"><b>\u5b58\u8ca8\uff08Inventories)<\/b><\/span><span style=\"font-weight: 400;\">\uff1a\u5b58\u8ca8\u6703\u4ee5\u539f\u6750\u6599\uff08Raw Material\uff09\u3001\u534a\u6210\u54c1\uff08Work in Progress\/ Packaging\uff09\u3001\u5b8c\u6210\u54c1\uff08Finished Goods\uff09\u7684\u5f62\u5f0f\u5b58\u5728\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5b58\u8ca8\u6578\u984d\u7684\u8b8a\u5316\uff0c\u53ef\u80fd\u662f\u56e0\u70ba\u516c\u53f8\u8cfc\u8cb7\u66f4\u591a\u7684\u539f\u6750\u6599\u6e96\u5099\u66f4\u591a\u7684\u8a02\u55ae\uff0c\u9019\u662f\u503c\u9322\u7684\u5b58\u8ca8\u3002\u4f46\u4e5f\u53ef\u80fd\u662f\u516c\u53f8\u7684\u7522\u54c1\u8ce3\u4e0d\u51fa\u53bb\uff0c\u5c0e\u81f4\u7522\u54c1\u56e4\u7a4d\u5009\u5eab\uff0c\u5c6c\u65bc\u4e0d\u503c\u9322\u7684\u5b58\u8ca8\u3002\u6642\u9593\u4e45\u4e86\u53ef\u80fd\u8b8a\u6210\u6e1b\u503c\u640d\u5931\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5efa\u8b70\u5927\u5bb6\u95b1\u8b80\u8ca1\u5831\u4e2d\u95dc\u65bc\u5eab\u5b58 Inventory\u90e8\u5206\uff0c\u5b83\u53ef\u4ee5\u544a\u8a34\u6211\u5011\uff0c\u516c\u53f8\u7684\u7522\u54c1\u662f\u5426\u9084\u6709\u9700\u6c42\u91cf\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5b58\u8ca8\u91cf\u7570\u65bc\u5c0b\u5e38\uff0c\u4e5f\u6709\u505a\u5047\u8cec\u7684\u5acc\u7591\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u8ca0\u50b5\u548c\u80a1\u6771\u6b0a\u76ca\u985e<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u8ca0\u50b5\u5206\u70ba\u6d41\u52d5\u8ca0\u50b5\u3001\u975e\u6d41\u52d5\u6027\u50b5\u5169\u500b\u90e8\u5206\u3002<\/span><\/p><p><b>\u6d41\u52d5\u8ca0\u50b5\uff08Current Liabilities\uff09<\/b><span style=\"font-weight: 400;\">\uff1a\u4e5f\u7a31\u7232\u77ed\u671f\u8ca0\u50b5\uff0c\u5fc5\u9808\u5728\u4e00\u5e74\u5185\u9084\u6e05\u7684\u50b5\u52d9\uff0c\u6bd4\u5982\u61c9\u4ed8\u8cec\u6b3e\uff08Trade and other payables\uff09\u3001\u77ed\u671f\u501f\u6b3e\uff08Loans and borrowings\uff09\u3001\u6240\u5f97\u7a05\uff08Current tax liabilities\uff09\u3002<\/span><\/p><p><b>\u975e\u6d41\u52d5\u8ca0\u50b5\uff08Non-Current Liabilities\uff09<\/b><span style=\"font-weight: 400;\">\uff1a\u4e5f\u7a31\u7232\u9577\u671f\u50b5\u52d9\uff0c\u511f\u9084\u671f\u9650\u8d85\u904e\u4e00\u5e74\u7684\u50b5\u52d9\uff0c\u6bd4\u5982\u9577\u671f\u501f\u6b3e\uff08Loans and borrowings\uff09\u3001\u54e1\u5de5\u798f\u5229\uff08Employee benefits\uff09\u3001\u5ef6\u9072\u6240\u5f97\u7a05\uff08Deferred tax liabilities\uff09\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u6b63\u5728\u5feb\u901f\u6210\u9577\u7684\u516c\u53f8\uff0c\u4e00\u822c\u4e0a\u8ca0\u50b5\u6bd4\u4f8b\u90fd\u6703\u6bd4\u8f03\u9ad8\u3002<\/span><\/p><p><b>\u8ca0\u50b5\u904e\u9ad8\uff0c\u610f\u5473\u8457\u516c\u53f8\u9762\u81e8\u6c88\u91cd\u7684\u8ca1\u52d9\u58d3\u529b\u3002\u5047\u5982\u7a81\u7136\u767c\u751f\u7279\u5225\u4e8b\u6545\u5f71\u97ff\u516c\u53f8\u7684\u7372\u5229\u60c5\u6cc1\uff0c\u50b5\u4e3b\u96a8\u6642\u6703\u4e0a\u9580\u8a0e\u50b5\u3002\u7576\u516c\u53f8\u7121\u6cd5\u511f\u9084\u8cb8\u6b3e\uff0c\u4fbf\u6703\u9762\u81e8\u5012\u9589\u7684\u98a8\u96aa\u3002<\/b><\/p><p><b>\u4e0d\u904e\uff0c\u4e00\u5bb6\u516c\u53f8\u6709\u8ca0\u50b5\u4e0d\u4e00\u5b9a\u662f\u58de\u4e8b\u3002\u56e0\u70ba\uff0c\u9069\u7576\u7684\u501f\u6b3e\u69d3\u687f\uff0c\u8ddf\u5225\u4eba\u501f\u9322\uff0c\u53ef\u4ee5\u8b93\u516c\u53f8\u64c1\u6709\u66f4\u591a\u8cc7\u91d1\u64f4\u5c55\u71df\u904b\u898f\u6a21\uff0c\u624d\u6709\u6a5f\u6703\u8cfa\u56de\u66f4\u591a\u9322\u3002<\/b><\/p><p><span style=\"font-weight: 400;\">\u5047\u5982\u5805\u6301\u4e0d\u501f\u9322\uff0c\u6216\u8a31\u53ef\u4ee5\u7bc0\u7701\u4e0d\u5c11\u5229\u606f\uff0c\u4f46\u4e5f\u610f\u5473\u8457\u516c\u53f8\u53ea\u80fd\u7528\u8cc7\u6df1\u7684\u73fe\u91d1\u53bb\u71df\u904b\u6216\u6295\u8cc7\uff0c\u6216\u8a31\u6703\u55aa\u5931\u5275\u9020\u66f4\u591a\u5229\u6f64\u7684\u6a5f\u6703\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u8ca0\u50b5\u904e\u9ad8\u7684\u516c\u53f8\u4e0d\u597d\uff0c\u4f46\u4e0d\u8ca0\u50b5\u7684\u516c\u53f8\u540c\u6a23\u6709\u767c\u5c55\u53d7\u9650\u5236\u7684\u98a8\u96aa\uff0c\u524d\u666f\u582a\u6182\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u80a1\u6771\u6b0a\u76ca\u985e<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u80a1\u6771\u6b0a\u76ca\u5305\u62ec\u80a1\u672c\u3001\u8cc7\u672c\u516c\u7a4d\u3001\u4fdd\u7559\u76c8\u9918\u548c\u5176\u4ed6\u3002<\/span><\/p><p><b>\u80a1\u6771\u6b0a\u76ca\uff08Equity\uff09<\/b><span style=\"font-weight: 400;\">\uff1a\u80a1\u6771\u5011\u6240\u5be6\u969b\u64c1\u6709\u7684\u516c\u53f8\u8cc7\u7522\u7684\u50f9\u503c\uff0c\u5305\u62ec\u80a1\u672c\uff08Share capital \uff09\u3001\u8cc7\u672c\u516c\u7a4d\uff08Reserves\uff09\u3001\u4fdd\u7559\u76c8\u9918\uff08Retained earnings\uff09\u3001\u5eab\u85cf\u80a1\uff08Treasury stock\uff09\u548c\u5176\u4ed6\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5c07\u6240\u6709\u8cc7\u7522\u6e1b\u53bb\u6240\u6709\u8ca0\u50b5\uff0c\u4fbf\u6703\u5f97\u5230\u80a1\u672c\u6b0a\u76ca\uff0c\u4e5f\u662f\u516c\u53f8\u6700\u57fa\u672c\u7684\u50f9\u503c\u3002<\/span><\/p><blockquote><p><strong>\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\u5206\u6790\u516c\u53f8\u904b\u7528\u80a1\u6771\u7684\u9322\u4f86\u8cfa\u9322\u7684\u6548\u7387<\/strong><\/p><\/blockquote><p><span style=\"font-weight: 400;\">\u80a1\u6771\u6b0a\u76ca\u53ef\u642d\u914d\u7a05\u5f8c\u6de8\u5229\u6f64\uff0c\u7b97\u51fa\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\uff08Return on Equity, ROE\uff09\u3002\u7406\u8ad6\u4e0a\uff0cROE\u8d8a\u9ad8\uff0c\u8868\u793a\u516c\u53f8\u70ba\u80a1\u6771\u8cfa\u56de\u4f86\u7684\u9322\u8d8a\u591a\u3002\u7576\u7136\uff0c\u9084\u8981\u8003\u616e\u516c\u53f8\u7684\u8ca0\u50b5\u60c5\u6cc1\u548c\u9084\u50b5\u80fd\u529b\u3002<\/span><\/p><p><span style=\"color: #262262;\"><b>\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387 =\uff08\u7a05\u5f8c\u6de8\u5229\u6f64 \u00f7 \u80a1\u6771\u6b0a\u76ca\uff09 x 100%<\/b><\/span><\/p><blockquote><p><b>\u6bcf\u80a1\u6de8\u503c\u4ee3\u8868\u516c\u53f8\u7684\u57fa\u672c\u50f9\u503c<\/b><\/p><\/blockquote><p><span style=\"font-weight: 400;\">\u80a1\u6771\u6b0a\u76ca\u4e5f\u53ef\u642d\u914d\u516c\u53f8\u7684\u7e3d\u80a1\u6578\uff0c\u7b97\u51fa\u6bcf\u80a1\u6de8\u503c\uff08Net Asset Value per Share, NAVPS\uff09\uff0c\u4f86\u5224\u65b7\u516c\u53f8\u7684\u771f\u5be6\u50f9\u503c\u3002<\/span><a href=\"https:\/\/valueinmind.co\/zh\/blog\/what-is-net-asset-value-per-share\" target=\"_blank\" rel=\"noopener\"><b>\uff08\u5ef6\u4f38\u95b1\u8b80\uff1a\u6bcf\u80a1\u6de8\u503c\u662f\u4ec0\u9ebc\uff1f\u8861\u91cf\u516c\u53f8\u7d93\u71df\u80fd\u529b\u7684\u8ca1\u52d9\u6307\u6a19\uff09<\/b><\/a><\/p><p><span style=\"color: #262262;\"><b>\u6bcf\u80a1\u6de8\u503c = \u80a1\u6771\u6b0a\u76ca \u00f7 \u767c\u884c\u80a1\u6578<\/b><\/span><\/p><h2><span style=\"color: #262262;\"><b>\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u91cd\u8981\u6307\u6a19\u5206\u6790<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u6700\u5f8c\uff0c\u6211\u5011\u4f86\u770b\u770b\u5e7e\u500b\u548c\u8cc7\u7522\u8ca0\u50b5\u8868\u76f8\u95dc\u7684\u91cd\u9ede\u6307\u6a19\uff0c\u5224\u65b7\u516c\u53f8\u7684\u8868\u73fe\u662f\u597d\u662f\u58de\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u6d41\u52d5\u6bd4\u7387\uff08Current Ratio\uff09<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u6d41\u52d5\u6bd4\u7387\u53ef\u4ee5\u8861\u91cf\u516c\u53f8\u77ed\u671f\u511f\u50b5\u80fd\u529b\u3002<\/span><\/p><p><span style=\"color: #262262;\"><b>\u6d41\u52d5\u6bd4\u7387 = \u6d41\u52d5\u8cc7\u7522 \u00f7 \u6d41\u52d5\u8ca0\u50b5<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u4e00\u822c\u4f86\u8aaa\uff0c\u6d41\u52d5\u6bd4\u7387\u8d8a\u9ad8\uff0c\u8868\u793a\u516c\u53f8\u7684\u77ed\u671f\u511f\u50b5\u80fd\u529b\u8d8a\u9ad8\u3002\u4f46\u662f\uff0c\u6d41\u52d5\u6bd4\u7387\u4e5f\u4e0d\u662f\u8d8a\u9ad8\u8d8a\u597d\u3002\u7562\u7adf\u6d41\u52d5\u8cc7\u7522\u5305\u62ec\u4e86\u61c9\u6536\u8cec\u6b3e\u548c\u5b58\u8ca8\uff0c\u7576\u6d41\u52d5\u6bd4\u7387\u904e\u9ad8\u3002\u53ef\u80fd\u662f\u516c\u53f8\u7684\u61c9\u6536\u8cec\u6b3e\u6216\u5b58\u8ca8\u592a\u9ad8\uff0c\u6216\u8005\u8cc7\u7522\u6548\u7387\u4e0d\u9ad8\uff0c\u6703\u5f71\u97ff\u77ed\u671f\u9084\u50b5\u7684\u80fd\u529b\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u666e\u904d\u8a8d\u70ba\uff0c\u6d41\u52d5\u6bd4\u7387\u57282\u5de6\u53f3\u8f03\u70ba\u7406\u60f3\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u901f\u52d5\u6bd4\u7387\uff08Quick Ratio\uff09<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u901f\u52d5\u6bd4\u7387\u53ef\u4ee5\u66f4\u7cbe\u6e96\u5730\u8861\u91cf\u516c\u53f8\u77ed\u671f\u511f\u50b5\u80fd\u529b\u3002\u4f60\u53ef\u80fd\u6703\u554f\uff0c\u4e0d\u662f\u6709\u6d41\u52d5\u6bd4\u7387\u55ce\uff1f\u6d41\u52d5\u6bd4\u7387\u548c\u901f\u52d5\u6bd4\u7387\u4e4b\u9593\u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<\/span><\/p><p><span style=\"font-weight: 400;\">\u6d41\u52d5\u6bd4\u7387\u5305\u62ec\u4e86\u5b58\u8ca8\u3001\u9810\u4ed8\u8cbb\u7528\u7b49\uff0c\u9019\u5169\u9805\u6d41\u52d5\u8cc7\u7522\u5176\u5be6\u5728\u77ed\u671f\u5167\u4e26\u4e0d\u5bb9\u6613\u8b8a\u73fe\uff0c\u53cd\u800c\u6703\u62c9\u9ad8\u6d41\u52d5\u6bd4\u7387\uff0c\u8b93\u6295\u8cc7\u8005\u8aa4\u6703\u516c\u53f8\u7684\u77ed\u671f\u9084\u50b5\u80fd\u529b\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u6211\u5011\u6703\u4f7f\u7528\u901f\u52d5\u6bd4\u7387\uff0c\u6263\u9664\u5b58\u8ca8\u548c\u9810\u4ed8\u8cbb\u7528\uff0c\u53ef\u4ee5\u66f4\u7cbe\u6e96\u8861\u91cf\u516c\u53f8\u7684\u511f\u50b5\u80fd\u529b\u3002<\/span><\/p><p><span style=\"color: #262262;\"><b>\u901f\u52d5\u6bd4\u7387 = \uff08\u6d41\u52d5\u8cc7\u7522\u2212\u5b58\u8ca8\u2212\u9810\u4ed8\u8cbb\u7528\uff09 \u00f7 \u6d41\u52d5\u8ca0\u50b5<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u540c\u6a23\u7684\uff0c\u901f\u52d5\u6bd4\u7387\u8d8a\u9ad8\uff0c\u8868\u793a\u516c\u53f8\u7684\u77ed\u671f\u511f\u50b5\u80fd\u529b\u8d8a\u9ad8\u3002\u4e00\u822c\u8981\u6c42\u5927\u65bc1\u3002\u53ef\u4ee5\u548c\u540c\u7522\u696d\u7684\u5176\u4ed6\u516c\u53f8\u6bd4\u8f03\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\uff08Return on Equity, ROE\uff09<\/b><\/span><\/h3><h6><span style=\"font-weight: 400;\">\u00a0<\/span><\/h6><p><span style=\"font-weight: 400;\">\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387\uff0c\u53c8\u7a31\u80a1\u672c\u56de\u5831\u7387\uff0c\u6307\u7684\u662f\u516c\u53f8\u904b\u7528\u80a1\u6771\u7684\u9322\u4f86\u8cfa\u9322\u7684\u6548\u7387\u3002\u7406\u8ad6\u4e0a\uff0cROE\u8d8a\u9ad8\uff0c\u8868\u793a\u516c\u53f8\u70ba\u80a1\u6771\u8cfa\u56de\u4f86\u7684\u9322\u8d8a\u591a\u3002<\/span><\/p><p><span style=\"color: #262262;\"><b>\u80a1\u6771\u6b0a\u76ca\u5831\u916c\u7387 =\uff08\u7a05\u5f8c\u6de8\u5229\u6f64 \u00f7 \u80a1\u6771\u6b0a\u76ca\uff09x 100%<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u5f9eROE\uff0c\u6211\u5011\u53ef\u4ee5\u77e5\u9053\u516c\u53f8\u4ee5\u73fe\u6709\u7684\u8cc7\u672c\uff0c\u5230\u5e95\u53ef\u4ee5\u7372\u5f97\u591a\u5c11\u7684\u5be6\u969b\u5831\u916c\u7387\u3002\u8209\u500b\u4f8b\u5b50\uff0c\u80a1\u6771\u6b0a\u76ca\u662f100\u5143\uff0c\u7a05\u5f8c\u6de8\u5229\u6f64\u662f20\u5143\uff0c\u90a3\u9ebd ROE \u5c31\u662f20%\u3002\u516c\u53f8\u4ee5100\u5143\u7684\u80a1\u6771\u8cc7\u672c\uff0c\u8cfa\u523020\u5143\u7684\u6de8\u5229\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">ROE\u4e0d\u7528\u81ea\u5df1\u8a08\u7b97\uff0c\u5e7e\u4e4e\u63d0\u4f9b\u8ca1\u5831\u6578\u64da\u7684\u7db2\u7ad9\u90fd\u6703\u63d0\u4f9b\u9019\u500b\u6307\u6a19\u6578\u5b57\u3002\u5047\u5982\u767c\u73fe\u516c\u53f8\u7684ROE\u51fa\u73fe\u4e0d\u540c\u5c0b\u5e38\u7684\u8868\u73fe\uff08\u6bd4\u53bb\u5e74\u9ad8\u3001\u6bd4\u7af6\u722d\u5c0d\u624b\u9ad8\uff09\uff0c\u4e0d\u4e00\u5b9a\u662f\u597d\u4e8b\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u9019\u662f\u56e0\u70baROE\u6c92\u6709\u8003\u616e\u516c\u53f8\u7684\u8ca0\u50b5\u91d1\u984d\uff0c\u53ea\u770b\u6de8\u5229\u6f64\u3002\u5047\u5982\u516c\u53f8\u6709\u4e00\u6b21\u6027\u7372\u5229\uff0c\u6216\u8005\u8ddf\u9280\u884c\u501f\u4e86\u5f88\u591a\u9322\uff0c\u4f86\u589e\u52a0\u516c\u53f8\u7684\u6de8\u5229\u6f64\uff0c\u90fd\u6709\u6a5f\u6703\u62c9\u9ad8\u516c\u53f8\u7684\u6de8\u5229\u6f64\uff0c\u7e7c\u800c\u62c9\u9ad8ROE\u7684\u8868\u73fe\u3002\u56e0\u6b64\u5728\u4f7f\u7528ROE\u6642\uff0c\u9084\u8981\u8003\u616e\u516c\u53f8\u7684\u8ca0\u50b5\u60c5\u6cc1\u548c\u9084\u50b5\u80fd\u529b\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u8cc7\u7522\u5831\u916c\u7387\uff08Return on Asset, ROA\uff09<\/b><\/span><\/h3><h6><span style=\"font-weight: 400;\">\u00a0<\/span><\/h6><p><span style=\"font-weight: 400;\">\u8cc7\u7522\u5831\u916c\u7387\u662f\u516c\u53f8\u5229\u7528\u6240\u6709\u8cc7\u7522\u8cfa\u9322\u7684\u80fd\u529b\u548c\u6548\u7387\u3002\u5b83\u548cROE\u6700\u5927\u7684\u4e0d\u540c\u662f\uff0cROA\u8861\u91cf\u516c\u53f8\u904b\u7528\u8cc7\u7522\u8cfa\u9322\u7684\u80fd\u529b\uff0cROE\u8861\u91cf\u516c\u53f8\u904b\u7528\u80a1\u6771\u7684\u9322\u8cfa\u9322\u7684\u80fd\u529b\u3002<\/span><\/p><p><span style=\"color: #262262;\"><b>\u8cc7\u7522\u5831\u916c\u7387 =\uff08\u7a05\u5f8c\u6de8\u5229\u6f64 \u00f7 \u7e3d\u8cc7\u7522\uff09x 100%<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">ROA\u8003\u616e\u4e86\u516c\u53f8\u7684\u8ca0\u50b5\u60c5\u6cc1\uff0c\u4e00\u822c\u6703\u7528\u4f86\u5206\u6790\u8ca0\u50b5\u6bd4\u7387\u8f03\u9ad8\u7684\u9280\u884c\u548c\u91d1\u878d\u4fdd\u96aa\u696d\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5f9eROA\uff0c\u6211\u5011\u53ef\u4ee5\u77e5\u9053\u516c\u53f8\u7528\u4e86\u591a\u5c11\u7684\u8cc7\u7522\u4f86\u751f\u7522\u51fa\u591a\u5c11\u7684\u51c0\u5229\u3002\u8209\u500b\u4f8b\u5b50\uff0c\u516c\u53f8\u6295\u8cc7100\u5143\uff0c\u5f97\u523020\u584a\u9322\uff0c\u8cc7\u7522\u5831\u916c\u7387\u5c31\u662f20%\u3002\u8cc7\u7522\u5831\u916c\u7387\u8d8a\u9ad8\uff0c\u8868\u793a\u516c\u53f8\u904b\u7528\u80a1\u6771\u8cfa\u5230\u7684\u9322\u8d8a\u591a\u3002<\/span><\/p><h2><span style=\"color: #262262;\"><b>\u8cc7\u7522\u8d8a\u591a\u3001\u8ca0\u50b5\u8d8a\u5c11\u90fd\u4e0d\u4e00\u5b9a\u662f\u597d\u4e8b<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u5728\u95b1\u8b80\u8cc7\u7522\u8ca0\u50b5\u8868\u6642\uff0c\u5f88\u591a\u4eba\u90fd\u6703\u8aa4\u4ee5\u70ba\u8cc7\u7522\u8d8a\u591a\u3001\u8ca0\u50b5\u8d8a\u5c11\uff0c\u4ee3\u8868\u516c\u53f8\u904b\u4f5c\u826f\u597d\uff0c\u503c\u5f97\u6295\u8cc7\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u4e8b\u5be6\u4e0a\uff0c\u8cc7\u7522\u592a\u591a\u3001\u8ca0\u50b5\u592a\u5c11\u90fd\u4e0d\u4e00\u5b9a\u662f\u597d\u4e8b\u3002\u5982\u679c\u8cc7\u7522\u592a\u591a\uff0c\u6709\u53ef\u80fd\u662f\u61c9\u6536\u8cec\u6b3e\u548c\u5b58\u8ca8\u592a\u591a\uff0c\u62c9\u9ad8\u4e86\u8cc7\u7522\u8868\u73fe\u3002\u6bd4\u5982\u5eab\u5b58\u6709\u5f88\u591a\u6eef\u92b7\u8ca8\u7269\uff0c\u6703\u7d66\u516c\u53f8\u5e36\u4f86\u640d\u5931\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u81f3\u65bc\u8ca0\u50b5\uff0c\u5728\u6311\u9078\u5408\u9069\u7684\u516c\u53f8\u6642\uff0c\u6211\u5011\u90fd\u50be\u5411\u5c0b\u627e\u4f4e\u8ca0\u50b5\uff0c\u751a\u81f3\u662f\u96f6\u8ca0\u50b5\u7684\u516c\u53f8\u3002<\/span><\/p><p><strong>\u6c92\u6709\u8ca0\u50b5\u56fa\u7136\u597d\uff0c\u53ef\u4ee5\u7bc0\u7701\u5927\u7b46\u7684\u5229\u606f\u652f\u51fa\u3002\u4f46\u662f\u4e0d\u501f\u8cb8\uff0c\u610f\u5473\u8457\u516c\u53f8\u4e0d\u61c2\u5f97\u9748\u6d3b\u904b\u7528\u69d3\u687f\u878d\u8cc7\u7684\u65b9\u5f0f\uff0c\u70ba\u516c\u53f8\u53d6\u5f97\u66f4\u591a\u8cc7\u91d1\uff0c\u7528\u65bc\u64f4\u5c55\u516c\u53f8\u898f\u6a21\u3001\u9032\u884c\u7522\u54c1\u7814\u767c\u7b49\u7b49\uff0c\u4f86\u63d0\u9ad8\u516c\u53f8\u7684\u5229\u6f64\u548c\u5e02\u5834\u7af6\u722d\u80fd\u529b\u3002\u56e0\u6b64\u96f6\u8ca0\u50b5\u3001\u6216\u8ca0\u50b5\u5c11\u7684\u516c\u53f8\uff0c\u6709\u6642\u4e5f\u6697\u793a\u4e86\u6210\u9577\u8868\u73fe\u505c\u6eef\uff0c\u932f\u5931\u70ba\u516c\u53f8\u5275\u9020\u66f4\u5927\u5229\u6f64\u7684\u6a5f\u6703\u3002<\/strong><\/p><h2><span style=\"color: #262262;\"><b>\u7e3d\u7d50<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u900f\u904e\u8cc7\u7522\u8ca0\u50b5\u8868\uff0c\u6211\u5011\u53ef\u4ee5\u6709\u6548\u638c\u63e1\u4e00\u5bb6\u516c\u53f8\u7684\u8cc7\u7522\u662f\u591a\u5c11\uff0c\u501f\u6b3e\u6709\u591a\u5c11\uff0c\u6295\u8cc7\u9805\u76ee\u662f\u4ec0\u9ebd\u7b49\u3002\u540c\u6a23\u7684\uff0c\u89c0\u5bdf\u8cc7\u7522\u8ca0\u50b5\u8868\u4e5f\u53ef\u4ee5\u77ad\u89e3\u516c\u53f8\u7684\u8ca1\u52d9\u5065\u5eb7\u3001\u511f\u9084\u80fd\u529b\u548c\u71df\u904b\u80fd\u529b\uff0c\u662f\u5426\u505a\u5047\u8cec\uff0c\u9b5a\u76ee\u6df7\u73e0\u6b3a\u9a19\u6295\u8cc7\u8005\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u4f46\u662f\uff0c\u53ea\u95b1\u8b80\u516c\u53f8\u7279\u5b9a\u6642\u671f\u7684\u8cc7\u7522\u8ca0\u50b5\u8868\uff0c\u5176\u5be6\u5f97\u4e0d\u5230\u592a\u591a\u6709\u7528\u7684\u4fe1\u606f\u3002<\/span><\/p><blockquote><p><b>\u56e0\u70ba\u901a\u904e\u55ae\u4e00\u5831\u8868\uff0c\u6211\u5011\u7121\u6cd5\u5168\u9762\u638c\u63e1\u516c\u53f8\u771f\u6b63\u7684\u8ca1\u52d9\u72c0\u6cc1\u3002<\/b><\/p><\/blockquote><p><span style=\"font-weight: 400;\">\u6bd4\u5982\u8aaa\u640d\u76ca\u8868\u986f\u793a\u516c\u53f8\u7684\u71df\u6536\u548c\u5229\u6f64\u4e0d\u65b7\u589e\u9577\uff0c\u4f46\u662f\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u61c9\u6536\u8cec\u6b3e\u548c\u61c9\u4ed8\u8cec\u6b3e\u66b4\u589e\uff0c\u800c\u4e14\u73fe\u91d1\u6d41\u91cf\u8868\u4e26\u6c92\u6709\u53ef\u4ee5\u5c0d\u61c9\u5229\u6f64\u589e\u9577\u7684\u73fe\u91d1\u6d41\u5165\uff0c\u6709\u53ef\u80fd\u662f\u516c\u53f8\u5728\u505a\u5047\u8cec\u3002\u9019\u662f\u5730\u96f7\u80a1\u7684\u5fb5\u5146\u4e4b\u4e00\u3002<\/span><\/p><p><b>\u8981\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868\u5224\u65b7\u516c\u53f8\u597d\u58de\uff0c\u67093\u7a2e\u505a\u6cd5\uff1a<\/b><\/p><ul><li><b>\u4ea4\u53c9\u95b1\u8b80\u540c\u4e00\u516c\u53f8\u7684\u640d\u76ca\u8868\u3001\u8cc7\u7522\u8ca0\u50b5\u8868\u548c\u73fe\u91d1\u6d41\u91cf\u8868<\/b><\/li><li><b>\u6bd4\u8f03\u516c\u53f8\u4eca\u5e74\u8207\u904e\u53bb\u5e7e\u5e74\u7684\u8ca1\u52d9\u5831\u8868<\/b><\/li><li><b>\u6bd4\u8f03\u516c\u53f8\u8207\u540c\u7522\u696d\u4f01\u696d\u7684\u8ca1\u52d9\u5831\u8868<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">\u6211\u901a\u5e38\u6703\u5c07\u516c\u53f8\u8207\u5176\u4ed6\u540c\u7522\u696d\u7684\u516c\u53f8\u4f5c\u70ba\u6bd4\u8f03\uff0c\u5f9e\u4e2d\u5224\u65b7\u516c\u53f8\u7684\u8868\u73fe\u3002\u6bd4\u5982\u624b\u5957\u80a1\u516c\u53f8\u61c9\u8a72\u548c\u5176\u4ed6\u624b\u5957\u80a1\u516c\u53f8\u505a\u6bd4\u8f03\u3002<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>\u9019\u662f\u56e0\u70ba\u4e0d\u540c\u7522\u696d\u7684\u516c\u53f8\uff0c\u8cc7\u7522\u914d\u7f6e\u7684\u6bd4\u91cd\u4e0d\u592a\u4e00\u6a23\u3002<\/strong>\u6bd4\u5982\u88fd\u9020\u696d\u7684\u8cc7\u7522\u96c6\u4e2d\u5728\u5ee0\u623f\u3001\u6a5f\u5668\u7b49\u56fa\u5b9a\u8cc7\u7522\uff1b\u4e92\u806f\u7db2\u696d\u5247\u591a\u6578\u662f\u8f15\u8cc7\u7522\uff0c\u73fe\u91d1\u3001\u77e5\u8b58\u7522\u6b0a\u7684\u6bd4\u91cd\u6bd4\u8f03\u9ad8\uff1b\u9280\u884c\u696d\u5247\u96c6\u4e2d\u5728\u653e\u8cb8\uff0c\u8ca0\u50b5\u6bd4\u91cd\u6bd4\u8f03\u9ad8\u3002<\/span><\/p><p><strong>\u6240\u4ee5\u5c07\u540c\u7522\u696d\u7684\u516c\u53f8\u9032\u884c\u6bd4\u8f03\u624d\u6709\u610f\u7fa9\uff0c\u66f4\u5bb9\u6613\u89c0\u5bdf\u516c\u53f8\u7684\u7d93\u71df\u72c0\u6cc1\u3002<\/strong><\/p><p><span style=\"font-weight: 400;\">\u6216\u8005\u6bd4\u8f03\u516c\u53f8\u5728\u4e0d\u540c\u6642\u671f\u7684\u8cc7\u7522\u8ca0\u50b5\u8868\uff0c\u89c0\u5bdf\u8cc7\u7522\u3001\u61c9\u6536\u8cec\u6b3e\u3001\u8cb8\u6b3e\u3001\u5b58\u8ca8\u9019\u4e9b\u91cd\u9ede\u9805\u76ee\u662f\u4e0d\u662f\u66b4\u589e\uff0c\u518d\u4f86\u5224\u65b7\u516c\u53f8\u7684\u8868\u73fe\u3002<\/span><\/p><p><b>\u56e0\u6b64\uff0c\u5728\u8b80\u8ca1\u5831\u6642\uff0c\u8981\u8001\u8001\u5be6\u5be6\u5730\u5c07\u4e09\u5927\u8ca1\u52d9\u5831\u8868\u90fd\u770b\u904e\u4e00\u6b21\uff08\u7576\u7136\uff0c\u53ea\u9700\u8981\u770b\u91cd\u9ede\uff09\uff0c\u518d\u642d\u914d\u6bd4\u5c0d\u88e1\u9762\u7684\u5167\u5bb9\uff0c\u5f9e\u4e2d\u5224\u65b7\u516c\u53f8\u7684\u597d\u58de\u3002<\/b><\/p><p><span style=\"font-weight: 400;\">\u5728\u4e0b\u4e00\u7bc7\u6587\u7ae0\uff0c\u6211\u5011\u6703\u4ecb\u7d39\u516c\u53f8\u771f\u6b63\u7684\u76c8\u5229\u6210\u7e3e\u55ae\u2014\u2014\u73fe\u91d1\u6d41\u91cf\u8868\uff08Cash Flow Statement\uff09\u3002<\/span><\/p><p>\u5982\u679c\u4f60\u60f3\u901a\u904e\u5f71\u7247\u6559\u5b78\u4f86\u4e86\u89e3\u5982\u4f55\u770b\u61c2\u80a1\u7968\u8ca1\u52d9\u5831\u8868\u7684\u8a71\uff0c\u4e5f\u6b61\u8fce\u4f60\u9ede\u64ca\u89c0\u770b\u4ee5\u4e0b\u5f71\u7247\uff1a<\/p><p><iframe title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/1xybGygXK9U\" width=\"560\" height=\"450\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe>\u00a0<\/p><p class=\"p1\"><a href=\"https:\/\/valueinmind.co\/zh\/free-resources\/free-publications\/financial-investment-4-tips\/\"><span class=\"s1\"><b>\u60f3\u8981\u5b78\u7fd2\u5982\u4f55\u6295\u8cc7\uff1f\u99ac\u4e0a\u4e0b\u8f09\u514d\u8cbb\u7684\u300a\u6700\u65b0<\/b><\/span><span class=\"s1\"><b>\u6295\u8cc7\u5165\u9580\u653b\u7565\u300b\uff0c\u5e6b\u52a9\u4f60\u5b78\u7fd2\u6295\u8cc7\u7684\u95dc\u9375\uff0c\u6210\u70ba\u6295\u8cc7\u8d0f\u5bb6\uff01<\/b><\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0220b72 elementor-widget elementor-widget-text-editor\" data-id=\"0220b72\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<pre><b>\u3010\u8ca1\u5831\u7cfb\u5217 \u5ef6\u4f38\u95b1\u8b80\u3011<\/b><\/pre><p><span style=\"font-weight: 400;\">1. <a href=\"https:\/\/valueinmind.co\/zh\/blog\/what-is-financial-report\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u5831\u8868\u662f\u4ec0\u9ebc\uff1f3\u5927\u8ca1\u52d9\u5831\u8868\u5206\u6790\u57fa\u790e\u6559\u5b78\uff5c\u8ca1\u5831\u5165\u9580\u7cfb\u5217(\u4e00)<\/a><\/span><\/p><p><span style=\"font-weight: 400;\">2. <a href=\"https:\/\/valueinmind.co\/zh\/blog\/how-to-read-income-statement\/\" target=\"_blank\" rel=\"noopener\">\u5f9e\u640d\u76ca\u8868Income Statement\u770b\u516c\u53f8\u600e\u9ebc\u8cfa\u9322\uff5c\u8ca1\u5831\u5165\u9580\u7cfb\u5217(\u4e8c)<\/a><\/span><\/p><p><span style=\"font-weight: 400;\">3. <a href=\"https:\/\/valueinmind.co\/zh\/blog\/how-to-read-cashflow-statement\/\" target=\"_blank\" rel=\"noopener\">\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868Cashflow Statement\u770b\u51fa\u516c\u53f8\u5230\u5e95\u662f\u5728\u8cfa\u9322\u9084\u662f\u8667\u94b1\uff5c\u8ca1\u5831\u5165\u9580\u7cfb\u5217(\u56db)<\/a><\/span><\/p><p>4.\u3010\u8ca1\u5831\u7cfb\u5217\u532f\u7e3d\u3011<strong><a href=\"https:\/\/valueinmind.co\/zh\/how-to-read-financial-statements\/\">\u65b0\u624b\u5c0f\u767d\u5982\u4f55\u770b\u61c2\u8ca1\u52d9\u5831\u8868\uff1f\u638c\u63e1\u8ca1\u58317\u5927\u91cd\u9ede\uff01\u5165\u5834\u6295\u8cc7\u5fc3\u4e0d\u614c\uff01<\/a><\/strong><\/p><h2><span style=\"color: #262262;\"><b>\u514d\u8cac\u8072\u660e<\/b><\/span><\/h2><h6><span style=\"font-weight: 400;\">\u00a0<\/span><\/h6><p><span style=\"font-weight: 400;\">\u6b64\u6587\u7ae0\u5167\u5bb9\u50c5\u4f5c\u70ba\u6559\u5b78\u3001\u5206\u4eab\u53ca\u53c3\u8003\u7684\u7528\u9014\uff0c\u800c\u975e\u5c08\u696d\u7684\u6295\u8cc7\u5efa\u8b70\u3002\u7531\u65bc\u500b\u4eba\u7684\u60c5\u6cc1\u53ca\u9700\u6c42\u4e0d\u540c\uff0c\u4f60\u53ef\u4ee5\u806f\u7e6b\u50f9\u503c\u601d\u7dad\u6216\u54a8\u8a62\u4f60\u7684\u7406\u8ca1\u898f\u5283\u5e2b\u4ee5\u53d6\u5f97\u5c08\u696d\u7684\u5efa\u8b70\u3002<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u8cc7\u7522\u8ca0\u50b5\u8868(Balance Sheet)\u5e6b\u52a9\u6211\u5011\u6709\u6548\u638c\u63e1\u4e00\u5bb6\u516c\u53f8\u7684\u8cc7\u7522\u548c\u511f\u50b5\u80fd\u529b\uff0c\u4e26\u5f9e\u4e2d\u63ea\u51fa\u505a\u5047\u8cec\u5acc\u7591\uff0c\u907f\u958b\u8ca1\u52d9\u5730\u96f7\u3002\u9019\u7bc7\u6587\u7ae0\u5e36\u4f60\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868\u5224\u65b7\u516c\u53f8\u597d\u58de\u3002<\/p>\n","protected":false},"author":2,"featured_media":13478,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[669,669,669,669,669],"tags":[589,589,589,495],"_links":{"self":[{"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/posts\/13473"}],"collection":[{"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/comments?post=13473"}],"version-history":[{"count":0,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/posts\/13473\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/media\/13478"}],"wp:attachment":[{"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/media?parent=13473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/categories?post=13473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/tags?post=13473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}