{"id":106604,"date":"2024-12-11T10:54:09","date_gmt":"2024-12-11T10:54:09","guid":{"rendered":"https:\/\/gfssite.local\/%e4%bb%80%e4%b9%88%e6%98%af%e8%b5%84%e4%ba%a7%e8%b4%9f%e5%80%ba%e8%a1%a8%ef%bc%9f%e7%ac%ac-1-%e9%83%a8%e5%88%86\/"},"modified":"2024-12-11T10:54:09","modified_gmt":"2024-12-11T10:54:09","slug":"%e4%bb%80%e4%b9%88%e6%98%af%e8%b5%84%e4%ba%a7%e8%b4%9f%e5%80%ba%e8%a1%a8%ef%bc%9f%e7%ac%ac-1-%e9%83%a8%e5%88%86","status":"publish","type":"post","link":"https:\/\/globalfinanceschool.com\/zh-hans\/%e4%bb%80%e4%b9%88%e6%98%af%e8%b5%84%e4%ba%a7%e8%b4%9f%e5%80%ba%e8%a1%a8%ef%bc%9f%e7%ac%ac-1-%e9%83%a8%e5%88%86\/","title":{"rendered":"\u4ec0\u4e48\u662f\u8d44\u4ea7\u8d1f\u503a\u8868\uff1f\u7b2c 1 \u90e8\u5206"},"content":{"rendered":"<p style=\"text-align: justify\">\u8d44\u4ea7\u8d1f\u503a\u8868\u663e\u793a\u4e86\u62a5\u544a\u671f\u6700\u540e\u4e00\u5929\uff08\u901a\u5e38\u662f 12 \u6708 31 \u65e5\uff0c\u4e00\u5e74\u7684\u6700\u540e\u4e00\u5929\uff09\u7684\u516c\u53f8\u60c5\u51b5\u3002\u8d44\u4ea7\u8d1f\u503a\u8868\u4e00\u8fb9\u5217\u51fa\u516c\u53f8\u7684\u8d22\u4ea7\uff0c\u4e00\u8fb9\u5217\u51fa\u516c\u53f8\u7684\u503a\u52a1\u3002\u5728\u4f1a\u8ba1\u4e2d\uff0c\u8d22\u4ea7\u79f0\u4e3a\u201c\u8d44\u4ea7\u201d\uff0c\u503a\u52a1\u79f0\u4e3a\u201c\u8d1f\u503a\u201d\u3002  <\/p>\n<p style=\"text-align: justify\">\u8d44\u4ea7\u8d1f\u503a\u8868\u901a\u5e38\u5728\u7f16\u5236\u635f\u76ca\u8868\u548c\u8d44\u672c\u8868\u4e4b\u540e\u51c6\u5907\uff0c\u56e0\u4e3a\u8fd9\u4e24\u4e2a\u62a5\u8868\u4e2d\u7684\u4fe1\u606f\u7528\u4e8e\u7f16\u5236\u8d44\u4ea7\u8d1f\u503a\u8868\u3002\u4f8b\u5982\uff0c\u8d44\u672c\u8d26\u6237\u7684\u4f59\u989d\uff08\u5728\u8d44\u672c\u8868\u4e2d\u8ba1\u7b97\uff09\u662f\u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u7b2c\u4e00\u884c\u3002\u5c3d\u7ba1\u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u6807\u9898\u4e0e\u5176\u4ed6\u4e24\u4e2a\u8d22\u52a1\u62a5\u8868\u7684\u6807\u9898\u76f8\u540c\u2014\u2014\u4ece\u67d0\u79cd\u610f\u4e49\u4e0a\u8bf4\uff0c\u5b83\u4f20\u8fbe\u4e86\u6240\u6709\u8005\u540d\u79f0\u548c\u8d22\u52a1\u540d\u79f0\u2014\u2014\u4f46\u5b83\u5728\u4e00\u4e2a\u91cd\u8981\u65b9\u9762\u786e\u5b9e\u6709\u6240\u4e0d\u540c\uff1a\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0d\u662f\u6db5\u76d6\u4e00\u6bb5\u65f6\u95f4\uff0c\u800c\u662f\u63d0\u4f9b\u516c\u53f8\u5728\u6307\u5b9a\u65e5\u671f\u7684\u72b6\u6001\u5feb\u7167\u3002\u8fd9\u4e0e\u73b0\u91d1\u6d41\u91cf\u8868\u548c\u635f\u76ca\u8868\u4e0d\u540c\uff0c\u540e\u8005\u6db5\u76d6\u65f6\u95f4\u6bb5\u3002   <\/p>\n<h2>\u4e3b\u8981\u7279\u70b9<\/h2>\n<p style=\"text-align: justify\"><span style=\"line-height: 1.538em\">\u516c\u53f8\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\u663e\u793a\u5176\u8d22\u52a1\u72b6\u51b5\u3002\u5b83\u63d0\u4f9b\u6709\u5173\u516c\u53f8\u8d44\u4ea7\u548c\u8d1f\u503a\u7684\u8be6\u7ec6\u4fe1\u606f\u3002\u8d44\u4ea7\u8d1f\u503a\u8868\u5206\u4e3a\u4e24\u5217\uff0c\u4e00\u5217\u5305\u542b\u516c\u53f8\u7684\u8d1f\u503a\uff0c\u53e6\u4e00\u5217\u5305\u542b\u8d44\u4ea7\u3002\u5b8c\u6210\u540e\uff0c\u8fd9\u4e24\u5217\u5fc5\u987b\u5e73\u8861\uff0c\u56e0\u4e3a\u5b83\u662f\u4e00\u4e2a \u201c\u8d44\u4ea7\u8d1f\u503a\u8868\u201d\u3002\u8fd9\u610f\u5473\u7740\u5728\u4efb\u4f55\u7ed9\u5b9a\u7684\u65f6\u95f4\u70b9\uff0c\u516c\u53f8\u7684\u8d1f\u503a\u5fc5\u987b\u7b49\u4e8e\u516c\u53f8\u7684\u8d44\u4ea7\u3002      <\/span><\/p>\n<p style=\"text-align: justify\">\u4ece\u4e0b\u9762\u7684\u4f8b\u5b50\u4e2d\u53ef\u4ee5\u770b\u51fa\uff0c\u8d44\u4ea7\u8d1f\u503a\u8868\u662f\u4e00\u4e2a\u8868\u683c\u7684\u5f62\u5f0f\uff0c\u6709\u4e24\u5217\uff1a\u5de6\u5217\u548c\u53f3\u5217\u3002\u5de6\u5217\u5217\u51fa\u516c\u53f8\u7684\u6240\u6709\u8d44\u4ea7\uff0c\u800c\u53f3\u5217\u5217\u51fa\u5176\u6240\u6709\u8d1f\u503a\u3002\u4ee5\u4e0b\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0e Chess Pizza Company \u6709\u5173\uff0c\u8be5\u516c\u53f8\u7ecf\u8425\u4e00\u5bb6\u793e\u533a\u62ab\u8428\u5e97\u3002  <\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone\" style=\"vertical-align: baseline\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/balance_sheet_table.png\" alt=\"\u8d44\u4ea7 \u516c\u53f8\u5c5e\u6027\" width=\"596\" height=\"240\" title=\"\"><\/p>\n<p style=\"text-align: justify\">\u8d44\u4ea7\u9879\u5217\u51fa\u622a\u81f3\u8d44\u4ea7\u8d1f\u503a\u8868\u65e5\u671f\u7684\u516c\u53f8\u8d44\u4ea7\u3002<\/p>\n<p style=\"text-align: justify\"><strong>Chess Pizza Company<\/strong> \u7684\u8d44\u4ea7\u603b\u989d\u4e3a 30,000 \u7f8e\u5143\u3002<\/p>\n<p style=\"text-align: justify\"><strong>\u73b0\u91d1<\/strong> \u2014 \u516c\u53f8\u91d1\u5e93\u548c\u6d3b\u671f\u8d26\u6237\u4e2d\u7684\u91d1\u989d\u4e3a 3,500 \u7f8e\u5143\u3002<\/p>\n<p style=\"text-align: justify\"><strong>\u6e05\u5355<\/strong> \u2013 \u5982\u4e0a\u4e00\u7ae0\u6240\u8ff0\uff0c\u6e05\u5355\u7531\u4ee5\u4e0b\u51e0\u4e2a\u7c7b\u522b\u7ec4\u6210\uff1a<\/p>\n<ul style=\"text-align: justify\">\n<li><span style=\"line-height: 1.538em\">\u539f\u6750\u6599\u5e93\u5b58 \u2013 \u5236\u4f5c\u6bd4\u8428\u997c\u7684\u6750\u6599\uff0c\u4f8b\u5982\u9762\u7c89\u3001\u897f\u7ea2\u67ff\u548c\u5976\u916a\u3002<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">\u751f\u4ea7\u4e2d\u7684\u5e93\u5b58 \u2013 \u5904\u4e8e\u51c6\u5907\u9636\u6bb5\u7684\u6bd4\u8428\u997c\u3002<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">\u6210\u54c1\u5e93\u5b58 \u2013 \u51c6\u5907\u51fa\u552e\u7684\u6bd4\u8428\u997c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify\">\u622a\u81f3\u8d44\u4ea7\u8d1f\u503a\u8868\u65e5\u671f\uff0c<strong>Chess Pizza<\/strong> \u7684\u5e93\u5b58\u4ef7\u503c\u4e3a 4,000 \u7f8e\u5143\u3002<\/p>\n<p style=\"text-align: justify\"><strong>Credit to Customers \uff08\u5ba2\u6237\u529f\u52b3\uff09<\/strong> \u2013 \u6b64\u9879\u76ee\u7f29\u5199\u4e3a \u201c<strong>Customers\u201d\uff08\u5ba2\u6237<\/strong>\uff09\u3002\u603b\u548c\u662f\u5ba2\u6237\u4ecd\u6b20\u516c\u53f8\u8d2d\u4e70\u6bd4\u8428\u997c\u7684\u91d1\u989d\u3002Chess Pizza \u6709\u5e38\u5ba2\uff0c\u4ed6\u4eec\u5728\u6536\u5230\u62ab\u8428\u4e24\u4e2a\u6708\u540e\u4ed8\u6b3e\u3002\u622a\u81f3\u8d44\u4ea7\u8d1f\u503a\u8868\u65e5\u671f\uff0c\u5ba2\u6237\u603b\u5171\u6b20\u516c\u53f8 2,500 \u7f8e\u5143\u7684\u6bd4\u8428\u997c\u3002   <\/p>\n<p style=\"text-align: justify\"><strong>\u5bb6\u5177<\/strong> \u2013 \u6b64\u9879\u76ee\u5305\u62ec\u684c\u5b50\u3001\u6905\u5b50\u3001\u6728\u5236\u67dc\u53f0\u7b49\u3002\u622a\u81f3\u8d44\u4ea7\u8d1f\u503a\u8868\u65e5\u671f\uff0c\u8be5\u516c\u53f8\u5bb6\u5177\u7684\u603b\u4ef7\u503c\u4e3a 4,000 \u7f8e\u5143\u3002 <\/p>\n<p style=\"text-align: justify\"><strong>\u673a\u68b0\u548c\u8bbe\u5907<\/strong> \u2014 \u6b64\u9879\u76ee\u5305\u62ec\u70e4\u7bb1\u3001\u62ab\u8428\u5207\u5272\u673a\u3001\u53a8\u623f\u7528\u5177\u3001\u6536\u94f6\u673a\u3001\u7535\u8111\u7b49\uff0c\u622a\u81f3\u8d44\u4ea7\u8d1f\u503a\u8868\u65e5\u671f\uff0c\u603b\u4ef7\u503c\u4e3a 6,000 \u7f8e\u5143\u3002<\/p>\n<p style=\"text-align: justify\"><strong>\u5efa\u7b51\u7269<\/strong> \u2013 \u516c\u53f8\u62e5\u6709\u62ab\u8428\u5e97\u6240\u5728\u7684\u5efa\u7b51\u7269\u3002\u8fd9\u5ea7\u5efa\u7b51\u4ef7\u503c 10,000 \u7f8e\u5143\u3002 <\/p>\n<p style=\"text-align: justify\">Chess Pizza Company \u8d44\u4ea7\u8d1f\u503a\u8868\u793a\u4f8b<\/p>\n<p style=\"text-align: justify\">\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u7684\u8d44\u4ea7\u4ef7\u503c<\/p>\n<h2 style=\"text-align: justify\">\u8d1f\u503a<\/h2>\n<p style=\"text-align: justify\">\u5f53\u516c\u53f8\u8d2d\u4e70\u8d44\u4ea7\uff08\u4f8b\u5982\uff0c\u571f\u5730\u3001\u5efa\u7b51\u7269\u6216\u673a\u5668\uff09\u65f6\uff0c\u5b83\u4f1a\u4ee5\u8d2d\u4e70\u4ef7\u683c\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u5217\u51fa\u8be5\u8d44\u4ea7\u3002\u591a\u5e74\u6765\uff0c\u8d44\u4ea7\u7684\u5e02\u573a\u4ef7\u503c\u53ef\u80fd\u4f1a\u589e\u52a0\u6216\u51cf\u5c11\uff0c\u4f46\u8fd9\u4e0d\u4f1a\u53cd\u6620\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u3002Chess Pizza \u62e5\u6709\u7684\u5efa\u7b51\u76ee\u524d\u4ef7\u503c 100,000 \u7f8e\u5143\uff08\u7531\u8bc4\u4f30\u5458\u4f30\u8ba1\uff09\uff0c\u4f46\u5b83\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u7684\u8d2d\u4e70\u4ef7\u683c\u4ec5\u4e3a 10,000 \u7f8e\u5143\u3002\u56e0\u6b64\uff0c\u5e94\u8c28\u614e\u4f7f\u7528\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u7684\u8d44\u4ea7\u4ef7\u503c\uff0c\u56e0\u4e3a\u5b83\u5e76\u4e0d\u603b\u662f\u53cd\u6620\u5176\u5b9e\u9645\u4ef7\u503c\u3002\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\uff0c\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u56fa\u5b9a\u8d44\u4ea7\u7684\u4ef7\u503c\u4e0e\u5176\u5e02\u573a\u4ef7\u503c\u4e0d\u540c\u3002    <\/p>\n<p style=\"text-align: justify\">\u8d1f\u503a\u9879\u76ee\u5217\u51fa\u622a\u81f3\u8d44\u4ea7\u8d1f\u503a\u8868\u65e5\u671f\u7684\u516c\u53f8\u503a\u52a1\u3002<\/p>\n<p style=\"text-align: justify\">\u6765\u81ea\u4f9b\u5e94\u5546\u7684\u4fe1\u8d37\uff08\u5bf9\u4f9b\u5e94\u5546\u7684\u503a\u52a1\uff09\uff1a<\/p>\n<p style=\"text-align: justify\">\u6b64\u90e8\u5206\u7f29\u5199\u4e3a\u201c\u4f9b\u5e94\u5546\u201d\u3002\u5b83\u5217\u51fa\u4e86\u516c\u53f8\u4ecd\u6b20\u4f9b\u5e94\u5546\u8d2d\u4e70\u5546\u54c1\u7684\u6b3e\u9879\u3002\u5728\u5546\u4e1a\u4e16\u754c\u4e2d\uff0c\u516c\u53f8\u4e0d\u4f1a\u7acb\u5373\u4e3a\u4ed6\u4eec\u8d2d\u4e70\u7684\u5546\u54c1\u4ed8\u6b3e;\u4ed6\u4eec\u5728\u4ee5\u540e\u7684\u65e5\u671f\u4ed8\u6b3e\uff08\u4e00\u4e24\u4e2a\u6708\u540e\uff0c\u751a\u81f3\u66f4\u957f\u65f6\u95f4\uff09\u3002  <\/p>\n<p style=\"text-align: justify\">\u622a\u81f3\u8d44\u4ea7\u8d1f\u503a\u8868\u65e5\u671f\uff0cChess Pizza \u4ecd\u6b20\u5176\u4f9b\u5e94\u5546 4,000 \u7f8e\u5143\u3002<\/p>\n<p style=\"text-align: justify\">Bank loans\uff08\u94f6\u884c\u8d37\u6b3e\uff09\u2014 \u6b64\u9879\u5217\u51fa\u516c\u53f8\u6b20\u94f6\u884c\u7684\u672a\u507f\u8d37\u6b3e\u4f59\u989d \uff08$6,000\uff09\u3002<\/p>\n<h2 style=\"text-align: justify\">\u516c\u5e73<\/h2>\n<p style=\"text-align: justify\">\u5f53\u516c\u53f8\u7684\u603b\u8d44\u4ea7\u5927\u4e8e\u5176\u8d1f\u503a\u65f6\uff08\u901a\u5e38\u662f\u8fd9\u79cd\u60c5\u51b5\uff09\uff0c\u5b83\u4eec\u4e4b\u95f4\u7684\u5dee\u989d\u79f0\u4e3a\u201c\u6743\u76ca\u201d\uff0c\u5b83\u5217\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u53f3\u5217\u7684\u8d1f\u503a\u9879\u76ee\u4e0b\u3002\u5728\u53f3\u5217\u4e2d\u5217\u51fa\u6743\u76ca\u4f1a\u4f7f\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u53f3\u5217\u7684\u603b\u548c\u7b49\u4e8e\u5de6\u5217\u4e2d\u7684\u603b\u548c\u3002\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u8fd9\u4e2a\u8bed\u53e5\u88ab\u79f0\u4e3a\u8d44\u4ea7\u8d1f\u503a\u8868\u7684\u539f\u56e0\uff1a\u4e24\u5217\u7684\u603b\u8ba1 \u201cbalance\u201d \uff08\u5373\u76f8\u7b49\uff09\u3002  <\/p>\n<p style=\"text-align: justify\">\u5728\u524d\u9762\u7684\u793a\u4f8b\u4e2d\uff0c\u8d44\u4ea7\u603b\u8ba1 30,000 \u7f8e\u5143\uff0c\u8d1f\u503a\uff08\u5bf9\u4f9b\u5e94\u5546\u548c\u94f6\u884c\uff09\u603b\u8ba1 10,000 \u7f8e\u5143\u3002\u51c0\u503c\u7b49\u4e8e\u5b83\u4eec\u4e4b\u95f4\u7684\u5dee\u989d \uff0820,000 \u7f8e\u5143\uff09\u3002\u4e3a\u907f\u514d\u6df7\u6dc6\uff0c\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u53f3\u5217\u7684\u6807\u9898\u5217\u4e3a\u201c\u8d1f\u503a\u201d\uff0c\u4f46\u5176\u5168\u540d\u5b9e\u9645\u4e0a\u5e94\u8be5\u662f\u201c\u8d1f\u503a + \u6743\u76ca\u201d\u3002  <\/p>\n<p><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/course_1_the-balance-sheet_4.png\" alt=\"\u516c\u53f8\u8bc4\u4f30\u4ef7\u503c\" width=\"512\" height=\"237\" title=\"\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8d44\u4ea7\u8d1f\u503a\u8868\u663e\u793a\u4e86\u62a5\u544a\u671f\u6700\u540e\u4e00\u5929\uff08\u901a\u5e38\u662f 12 \u6708 31 \u65e5\uff0c\u4e00\u5e74\u7684\u6700\u540e\u4e00\u5929\uff09\u7684\u516c\u53f8\u60c5\u51b5\u3002\u8d44\u4ea7\u8d1f\u503a\u8868\u4e00\u8fb9\u5217\u51fa\u516c\u53f8 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