{"id":783,"date":"2015-05-11T06:58:33","date_gmt":"2015-05-10T22:58:33","guid":{"rendered":"http:\/\/tlaicpa.com.hk\/?p=783"},"modified":"2015-05-11T07:00:06","modified_gmt":"2015-05-10T23:00:06","slug":"1-%e8%96%aa%e4%bf%b8%e7%a8%85%e9%a0%85-%e6%9c%80%e4%bd%8e%e6%a8%99%e6%ba%96-2","status":"publish","type":"post","link":"https:\/\/tlaicpa.com.hk\/zh-hant\/1-%e8%96%aa%e4%bf%b8%e7%a8%85%e9%a0%85-%e6%9c%80%e4%bd%8e%e6%a8%99%e6%ba%96-2\/","title":{"rendered":"1. \u85aa\u4ff8\u7a05\u9805 \u6700\u4f4e\u6a19\u6e96"},"content":{"rendered":"<p>\u5f88\u591a\u670b\u53cb\u90fd\u807d\u904e\u67d0\u67d0\u6536\u5165\u5f88\u9ad8\uff0c\u9808\u8981\u4ea4\u6a19\u6e96\u7a05\u3002  \u90a3\u4ec0\u9ebc\u662f\u6a19\u6e96\u7a05\uff1f\u5982\u4f55\u65b9\u624d\u6709\u300c\u8cc7\u683c\u300d\u7d0d\u6a19\u6e96\u7a05\u5462\uff1f<\/p>\n<p>\u7b2c\u4e00\u500b\u554f\u984c\u7684\u7b54\u6848\u5f88\u7c21\u55ae\uff0c\u9999\u6e2f\u7684\u6a19\u6e96\u7a05\u7387\u662f15%\uff0c\u82e5\u662f\u4f60\u7684\u61c9\u8ab2\u7a05\u85aa\u916c\u6536\u5165\u662f\u5341\u5206\u4e4b\u9ad8\uff0c\u90a3\u4f60\u4fbf\u9808\u8981\u4ee5\u6a19\u6e96\u7a05\u738715%\u4ed8\u7a05\u3002<\/p>\n<p>\u7b2c\u4e8c\u500b\u554f\u984c\u7684\u7b54\u6848\u6bd4\u8f03\u8907\u96dc\u3002  \u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c12B\u548c13\u7bc0\u898f\u5b9a\uff0c\u85aa\u4ff8\u7a05\u662f\u4ee5\u4e0b\u8ff0\u5169\u7a2e\u65b9\u6cd5\u8a08\u7b97\uff0c\u4ee5\u8f03\u4f4e\u8005\u624d\u62bd\u7a05\u7684\uff1a<\/p>\n<p>1.\u3014\u61c9\u8ab2\u7a05\u6536\u5165 \u2013 \u53ef\u6263\u8cbb\u7528\u3015 \u2013 \u500b\u4eba\u514d\u7a05\u984d = \u6de8\u61c9\u8ab2\u7a05\u6536\u5165\uff1b<br \/>\n\u4ee5\u4e0a\u6de8\u984d\u6839\u64da\u7d2f\u9032\u7a05\u7387\uff08\u75312%\u81f317%\uff09\u8a08\u7b97\u7a05\u6b3e\u3002<\/p>\n<p>2.\u3014\u61c9\u8ab2\u7a05\u6536\u5165 \u2013 \u53ef\u6263\u8cbb\u7528\u3015 x 15% = \u7a05\u6b3e\uff08\u6a19\u6e96\u7a05\u6b3e\uff09 &#8211; \u500b\u4eba\u5982\u6c92\u6709\u5176\u4ed6\u514d\u7a05\u984d\u53ef\u6263\u6e1b\u7684\u8a71\uff0c\u57282013\/14\u5e74\u61c9\u8ab2\u7a05\u6536\u5165\u9054\u5230HK$1,620,000\uff0c\u65b9\u624d\u9808\u8981\u4ed8\u6a19\u6e96\u7a05\u3002  \u4ee5\u5169\u592b\u5a66\u800c\u8a00\uff0c\u5247\u9808\u9054\u5230HK$2,640,000\u3002<\/p>\n<p>\u202a#\u200e\u9ece\u8000\u83ef\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u202c \u202a#\u200e\u85aa\u4ff8\u7a05 #\u6700\u4f4e\u6a19\u6e96<\/p>\n<p>image source: morganberkeley.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5f88\u591a\u670b\u53cb\u90fd\u807d\u904e\u67d0\u67d0\u6536\u5165\u5f88\u9ad8\uff0c\u9808\u8981\u4ea4\u6a19\u6e96\u7a05\u3002 \u90a3\u4ec0\u9ebc\u662f\u6a19\u6e96\u7a05\uff1f\u5982\u4f55\u65b9\u624d\u6709\u300c\u8cc7\u683c\u300d\u7d0d\u6a19\u6e96\u7a05\u5462\uff1f<\/p>\n<p>\u7b2c\u4e00\u500b\u554f\u984c\u7684\u7b54\u6848\u5f88\u7c21\u55ae\uff0c\u9999\u6e2f\u7684\u6a19\u6e96\u7a05\u7387\u662f15%\uff0c\u82e5\u662f\u4f60\u7684\u61c9\u8ab2\u7a05\u85aa\u916c\u6536\u5165\u662f\u5341\u5206\u4e4b\u9ad8\uff0c\u90a3\u4f60\u4fbf\u9808\u8981\u4ee5\u6a19\u6e96\u7a05\u738715%\u4ed8\u7a05\u3002<\/p>\n<p>\u7b2c\u4e8c\u500b\u554f\u984c\u7684\u7b54\u6848\u6bd4\u8f03\u8907\u96dc\u3002 \u300a\u7a05\u52d9\u689d\u4f8b\u300b\u7b2c12B\u548c13\u7bc0\u898f\u5b9a\uff0c\u85aa\u4ff8\u7a05\u662f\u4ee5\u4e0b\u8ff0\u5169\u7a2e\u65b9\u6cd5\u8a08\u7b97\uff0c\u4ee5\u8f03\u4f4e\u8005\u624d\u62bd\u7a05\u7684\uff1a<\/p>\n<p>1.\u3014\u61c9\u8ab2\u7a05\u6536\u5165 \u2013 \u53ef\u6263\u8cbb\u7528\u3015 \u2013 \u500b\u4eba\u514d\u7a05\u984d = \u6de8\u61c9\u8ab2\u7a05\u6536\u5165\uff1b<br \/> \u4ee5\u4e0a\u6de8\u984d\u6839\u64da\u7d2f\u9032\u7a05\u7387\uff08\u75312%\u81f317%\uff09\u8a08\u7b97\u7a05\u6b3e\u3002<\/p>\n<p>2.\u3014\u61c9\u8ab2\u7a05\u6536\u5165 \u2013 \u53ef\u6263\u8cbb\u7528\u3015 x 15% = &hellip; <a class=\"ef-read-more\" href=\"https:\/\/tlaicpa.com.hk\/zh-hant\/1-%e8%96%aa%e4%bf%b8%e7%a8%85%e9%a0%85-%e6%9c%80%e4%bd%8e%e6%a8%99%e6%ba%96-2\/\"> Read More &rarr;<\/a><\/p>\n","protected":false},"author":1,"featured_media":779,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[13],"tags":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.8 - 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