{"id":62515,"date":"2022-09-19T10:24:00","date_gmt":"2022-09-19T03:24:00","guid":{"rendered":"https:\/\/www.vcgamers.com\/news\/?p=62515"},"modified":"2022-09-21T11:34:26","modified_gmt":"2022-09-21T04:34:26","slug":"%e8%b4%a3%e4%bb%bb%e6%98%af","status":"publish","type":"post","link":"https:\/\/www.vcgamers.com\/news\/zh\/liabilitas-adalah\/","title":{"rendered":"\u8d23\u4efb\u662f\uff1a\u8d23\u4efb\u7684\u5b9a\u4e49\u548c\u7c7b\u578b"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u91d1\u878d\u8d44\u4ea7\u7684\u6240\u6709\u8005\uff0c\u4f8b\u5982 <a href=\"https:\/\/www.vcgamers.com\/news\/zh\/apa-itu-aset-kripto\/\" target=\"_blank\" rel=\"noopener\">\u5bc6\u7801<\/a> \u6216\u62e5\u6709\u516c\u53f8\u7684\u4eba\uff0c\u8d23\u4efb\u8fd9\u4e2a\u8bcd\u542c\u8d77\u6765\u5f88\u719f\u6089\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d23\u4efb\u4e00\u8bcd\u662f\u91d1\u878d\u9886\u57df\u719f\u6089\u548c\u4e13\u4e1a\u4eba\u58eb\u7684\u5e38\u7528\u8bcd\u6c47\uff0c\u88ab\u89c6\u4e3a\u4e00\u79cd\u4e49\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u90a3\u4e48\u4ec0\u4e48\u662f\u8d23\u4efb\u5462\uff1f VCGamers\u8fd9\u6b21\u8981\u8ba8\u8bba\u7684\u662fVicigers\u5fc5\u987b\u77e5\u9053\u7684\u8d23\u4efb\u662f\u4ec0\u4e48\uff01<\/span><\/p>\n<pre><em><strong>\u53e6\u8bf7\u9605\u8bfb\uff1a\u00a0<a href=\"https:\/\/www.vcgamers.com\/news\/zh\/%e5%8d%b0%e5%ba%a6%e5%b0%bc%e8%a5%bf%e4%ba%9a%e7%9a%84%e5%8a%a0%e5%af%86%e5%90%88%e6%b3%95%e8%b5%84%e4%ba%a7\/\" target=\"_blank\" rel=\"noopener\">\u6700\u65b0\u7684\uff01\u8fd9\u4e9b\u662f\u5370\u5ea6\u5c3c\u897f\u4e9a\u7684 383 \u79cd\u5408\u6cd5\u52a0\u5bc6\u8d27\u5e01\u8d44\u4ea7<\/a><\/strong><\/em><\/pre>\n<h2>\u8d23\u4efb\u662f\uff1a\u5b9a\u4e49\u548c\u7c7b\u578b<\/h2>\n<h3>\u8d23\u4efb\u7684\u5b9a\u4e49<\/h3>\n<figure id=\"attachment_62519\" aria-describedby=\"caption-attachment-62519\" style=\"width: 1144px\" class=\"wp-caption alignnone\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-62519 size-full\" src=\"https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/liabilitas-adalah-kewajiban.jpg\" alt=\"\u8d23\u4efb\u662f\u503a\u52a1\u4e49\u52a1\u7684\u5b9a\u4e49\" width=\"1144\" height=\"640\" srcset=\"https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/liabilitas-adalah-kewajiban.jpg 1144w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/liabilitas-adalah-kewajiban-300x168.jpg 300w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/liabilitas-adalah-kewajiban-1024x573.jpg 1024w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/liabilitas-adalah-kewajiban-768x430.jpg 768w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/liabilitas-adalah-kewajiban-18x10.jpg 18w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/liabilitas-adalah-kewajiban-720x403.jpg 720w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/liabilitas-adalah-kewajiban-250x140.jpg 250w\" sizes=\"(max-width: 1144px) 100vw, 1144px\" \/><figcaption id=\"caption-attachment-62519\" class=\"wp-caption-text\">\u8d23\u4efb\u7684\u5b9a\u4e49\u662f\uff08\u6765\u6e90\uff1aiStock\uff09<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8d23\u4efb\u4f9d\u636e <a href=\"https:\/\/www.investopedia.com\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8d44\u767e\u79d1<\/a> \u662f\u6307\u5fc5\u987b\u7531\u4e2a\u4eba\u6216\u516c\u53f8\u652f\u4ed8\u7684\u5177\u6709\u503a\u52a1\u6027\u8d28\u7684\u4e8b\u7269\u7684\u8bcd\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u516c\u53f8\u6216\u4e2a\u4eba\u5fc5\u987b\uff08<\/span><i><span style=\"font-weight: 400;\">\u4e49\u52a1\u7684<\/span><\/i><span style=\"font-weight: 400;\">) \u6e05\u507f\u503a\u52a1\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u754c\uff0c\u91d1\u878d\u8d1f\u503a\u662f\u4e49\u52a1\uff0c\u4f46\u66f4\u591a\u5730\u53d6\u51b3\u4e8e\u4ee5\u524d\u7684\u5546\u4e1a\u4ea4\u6613\u3002\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5982\uff0c\u53d1\u751f\u8d44\u4ea7\u6216\u670d\u52a1\u7684\u51fa\u552e\u3001\u4ea4\u6362\u7b49\u4e8b\u4ef6\uff0c\u6216\u4efb\u4f55\u4f1a\u5728\u672a\u6765\u63d0\u4f9b\u7ecf\u6d4e\u5229\u76ca\uff08\u7ecf\u6d4e\u4ef7\u503c\uff09\u7684\u4e8b\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u79cd\u8d23\u4efb\u7684\u5f62\u5f0f\u5b9e\u9645\u4e0a\u662f\u4e0d\u540c\u7684\u3002\u901a\u5e38\uff0c\u8d1f\u503a\u672c\u8eab\u7684\u5f62\u5f0f\u5c31\u662f\u91d1\u94b1\u3002\u4f46\u662f\uff0c\u5b83\u4e5f\u53ef\u4ee5\u662f\u5546\u54c1\u6216\u670d\u52a1\u7684\u5f62\u5f0f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\uff0c\u8d1f\u503a\u88ab\u8ba4\u4e3a\u4e0e\u8d44\u4ea7\u76f8\u540c\u3002\u4f46\u662f\uff0c\u4e24\u8005\u5177\u6709\u4e0d\u540c\u7684\u529f\u80fd\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d44\u4ea7\u3001\u8d1f\u503a\u548c\u6743\u76ca\uff08\u8d44\u672c\uff09\u4e4b\u95f4\u5b58\u5728\u4e00\u5b9a\u7684\u76f8\u5173\u5173\u7cfb\uff0c\u5373\uff1a <\/span><b>\u8d44\u4ea7\uff1a\u8d1f\u503a\uff08\u503a\u52a1\uff09+\u6743\u76ca\uff08\u8d44\u672c\uff09<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u8d44\u4ea7\u662f\u516c\u53f8\u62e5\u6709\u7684\u6240\u6709\u4e1c\u897f\uff0c\u5305\u62ec\u6743\u76ca\u548c\u8d1f\u503a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6295\u8d44\u52a0\u5bc6\u8d27\u5e01\u7684\u4eba\u80af\u5b9a\u4f1a\u95ee\uff0c\u52a0\u5bc6\u8d27\u5e01\u662f\u8d1f\u503a\u8fd8\u662f\u8d44\u4ea7\uff1f\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u52a0\u5bc6\u8d27\u5e01\u672c\u8eab\u5305\u542b\u5728\u80a1\u7968\u6216\u8d44\u4ea7\u7684\u7c7b\u522b\u4e2d\u3002\u4f46\u5bf9\u4e8e <\/span><i><span style=\"font-weight: 400;\">\u5f00\u53d1\u5546 <\/span><\/i><span style=\"font-weight: 400;\">\u548c\u4f9b\u5e94\u516c\u53f8 <\/span><a href=\"https:\/\/www.vcgamers.com\/news\/zh\/%e7%8b%97%e7%8b%97%e5%b8%81-%e5%8a%a0%e5%af%86%e8%b4%a7%e5%b8%81\/\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">\u52a0\u5bc6\u8d27\u5e01<\/span><\/i><\/a><span style=\"font-weight: 400;\">\uff0c\u5176\u6027\u8d28\u662f\u5fc5\u987b\u5411\u6295\u8d44\u8005\u652f\u4ed8\u7684\u8d1f\u503a\u3002\u00a0<\/span><\/p>\n<pre><em><strong>\u53e6\u8bf7\u9605\u8bfb\uff1a\u00a0<a href=\"https:\/\/www.vcgamers.com\/news\/zh\/%e6%8b%89%e5%9c%b0%e6%af%af%e6%98%af%e9%aa%97%e5%b1%80%e7%9a%84%e5%ae%9a%e4%b9%89\/\" target=\"_blank\" rel=\"noopener\">\u5730\u6bef\u62c9\u9a97\u5c40\u662f\u4ec0\u4e48\uff1a\u5b9a\u4e49\u3001\u7c7b\u578b\u548c\u6807\u5fd7<\/a><\/strong><\/em><\/pre>\n<h3>\u8d23\u4efb\u7c7b\u578b<\/h3>\n<p><span style=\"font-weight: 400;\">\u8d1f\u503a\u5206\u4e3a2\u7c7b\uff0c\u5373\uff1a\u77ed\u671f\u8d1f\u503a\uff08\u5f53\u524d\uff09\u548c\u957f\u671f\u8d1f\u503a\u3002\u4e24\u8005\u5747\u6309\u4ed8\u6b3e\u65f6\u95f4\u5212\u5206\u3002<\/span><\/p>\n<p><b>\u77ed\u671f\u8d1f\u503a<\/b><span style=\"font-weight: 400;\"> \u662f\u5fc5\u987b\u5728\u4e0d\u4e45\u7684\u5c06\u6765\u6216\u6700\u957f\u4e00\u5e74\u5185\u507f\u8fd8\u7684\u503a\u52a1\u3002<\/span><\/p>\n<p><b>\u957f\u671f\u8d1f\u503a <\/b><span style=\"font-weight: 400;\">\u662f\u5fc5\u987b\u507f\u8fd8\u671f\u9650\u66f4\u957f\u6216\u8d85\u8fc7\u4e00\u5e74\u7684\u503a\u52a1\u3002<\/span><\/p>\n<h4>\u77ed\u671f\u8d1f\u503a\uff08\u6d41\u52a8\u8d1f\u503a\uff09<\/h4>\n<figure id=\"attachment_62520\" aria-describedby=\"caption-attachment-62520\" style=\"width: 1144px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-62520 size-full\" src=\"https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/gaji-karyawan-adalah-termasuk-liabilitas-jangka-pendek.jpg\" alt=\"\u5458\u5de5\u5de5\u8d44\u5305\u62ec\u77ed\u671f\u8d1f\u503a\" width=\"1144\" height=\"640\" srcset=\"https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/gaji-karyawan-adalah-termasuk-liabilitas-jangka-pendek.jpg 1144w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/gaji-karyawan-adalah-termasuk-liabilitas-jangka-pendek-300x168.jpg 300w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/gaji-karyawan-adalah-termasuk-liabilitas-jangka-pendek-1024x573.jpg 1024w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/gaji-karyawan-adalah-termasuk-liabilitas-jangka-pendek-768x430.jpg 768w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/gaji-karyawan-adalah-termasuk-liabilitas-jangka-pendek-18x10.jpg 18w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/gaji-karyawan-adalah-termasuk-liabilitas-jangka-pendek-720x403.jpg 720w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/gaji-karyawan-adalah-termasuk-liabilitas-jangka-pendek-250x140.jpg 250w\" sizes=\"(max-width: 1144px) 100vw, 1144px\" \/><figcaption id=\"caption-attachment-62520\" class=\"wp-caption-text\">\u5305\u62ec\u77ed\u671f\u8d1f\u503a\u5728\u5185\u7684\u5458\u5de5\u5de5\u8d44\uff08\u6765\u6e90\uff1aiStock\uff09<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u77ed\u671f\u8d1f\u503a\u7684\u4e00\u4e9b\u4f8b\u5b50\u5305\u62ec\u5de5\u8d44\u652f\u51fa\u548c\u5e94\u4ed8\u6b3e\u9879\uff0c\u5176\u4e2d\u5305\u62ec\u6b20\u4f9b\u5e94\u5546\u7684\u94b1\u3001\u6bcf\u6708\u7684\u6c34\u7535\u8d39\u548c\u7c7b\u4f3c\u8d39\u7528\u3002\u51e0\u79cd\u7c7b\u578b\u7684\u77ed\u671f\u8d1f\u503a\u662f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><i>\u5e94\u4ed8\u5de5\u8d44<\/i><\/b> <span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">\u5e94\u4ed8\u5de5\u8d44\uff09\u3002 <\/span><i><span style=\"font-weight: 400;\">\u5e94\u4ed8\u5de5\u8d44<\/span><\/i><span style=\"font-weight: 400;\"> \u662fj<\/span><span style=\"font-weight: 400;\">\u96c7\u5458\u5df2\u8d5a\u53d6\u4f46\u5c1a\u672a\u6536\u5230\u7684\u5e94\u8ba1\u6536\u5165\u603b\u989d\u3002\u5fc5\u987b\u652f\u4ed8\u6700\u591a 2 \u5468\u7684\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><i>\u5e94\u4ed8\u5229\u606f<\/i><\/b> <span style=\"font-weight: 400;\">\uff08\u5e94\u4ed8\u5229\u606f\uff09\uff1a\u5fc5\u987b\u652f\u4ed8\u7684\u77ed\u671f\u4fe1\u8d37\u8d2d\u4e70\u5229\u606f\u5f62\u5f0f\u7684\u503a\u52a1\u3002\u6700\u591a\u652f\u4ed8 1 \u5e74<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><i>\u5e94\u4ed8\u80a1\u606f <\/i><\/b><span style=\"font-weight: 400;\">\uff08\u80a1\u606f\u652f\u4ed8\uff09\uff1a<\/span><span style=\"font-weight: 400;\"> \u5df2\u53d1\u884c\u80a1\u7968\u4e14\u516c\u53f8\u6709\u4e49\u52a1\u652f\u4ed8\u80a1\u606f\u7684\u516c\u53f8\u4ece\u6295\u8d44\u8005\u8d44\u672c\u4e2d\u83b7\u5f97\u7684\u5229\u6da6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><i>\u4e0d\u52b3\u800c\u83b7\u7684\u6536\u5165<\/i><\/b> <span style=\"font-weight: 400;\">(Unearned Revenue)\uff1a\u9884\u4ed8\u540e\u4ee5\u672a\u6765\u4ea4\u4ed8\u5546\u54c1\u548c\/\u6216\u670d\u52a1\u5f62\u5f0f\u5b58\u5728\u7684\u516c\u53f8\u8d1f\u503a\u3002\u4e00\u65e6\u4ea7\u54c1\u6216\u670d\u52a1\u4ea4\u4ed8\uff0c\u8be5\u91d1\u989d\u5c06\u5728\u672a\u6765\u901a\u8fc7\u5e73\u8861\u5206\u5f55\u51cf\u5c11\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><i>\u7ec8\u6b62\u7ecf\u8425\u7684\u8d1f\u503a<\/i><\/b><span style=\"font-weight: 400;\"> \uff08\u7ec8\u6b62\u7ecf\u8425\u8d1f\u503a\uff09\uff1a\u516c\u53f8\u5fc5\u987b\u8bf4\u660e\u76ee\u524d\u6301\u6709\u5f85\u552e\u3001\u6700\u8fd1\u51fa\u552e\u6216\u5173\u95ed\u7684\u516c\u53f8\u7684\u8fd0\u8425\u3001\u90e8\u95e8\u3001\u5b9e\u4f53\u7684\u8d22\u52a1\u5f71\u54cd\u3002\u00a0<\/span><\/li>\n<\/ul>\n<pre><em><strong>\u53e6\u8bf7\u9605\u8bfb\uff1a\u00a0<a href=\"https:\/\/www.vcgamers.com\/news\/zh\/%e5%89%a5%e5%a4%b4%e7%9a%ae%e5%8a%a0%e5%af%86%e8%b4%a7%e5%b8%81%e6%98%af\/\" target=\"_blank\" rel=\"noopener\">\u52a0\u5bc6\u8d27\u5e01\u5265\u5934\u76ae\u662f\u4e00\u79cd\u7a7a\u5934\u4ea4\u6613\uff0c\u8fd9\u662f\u89e3\u91ca\uff01<\/a><\/strong><\/em><\/pre>\n<h4>\u957f\u671f\u8d1f\u503a\uff08\u975e\u6d41\u52a8\u8d1f\u503a\uff09<\/h4>\n<figure id=\"attachment_62521\" aria-describedby=\"caption-attachment-62521\" style=\"width: 1144px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-62521 size-full\" src=\"https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/tax-uitc-adalah-termasuk-liabilitas-jangka-panjang.jpg\" alt=\"\u7a0e uitc \u5305\u62ec\u957f\u671f\u8d1f\u503a\" width=\"1144\" height=\"640\" srcset=\"https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/tax-uitc-adalah-termasuk-liabilitas-jangka-panjang.jpg 1144w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/tax-uitc-adalah-termasuk-liabilitas-jangka-panjang-300x168.jpg 300w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/tax-uitc-adalah-termasuk-liabilitas-jangka-panjang-1024x573.jpg 1024w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/tax-uitc-adalah-termasuk-liabilitas-jangka-panjang-768x430.jpg 768w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/tax-uitc-adalah-termasuk-liabilitas-jangka-panjang-18x10.jpg 18w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/tax-uitc-adalah-termasuk-liabilitas-jangka-panjang-720x403.jpg 720w, https:\/\/www.vcgamers.com\/news\/wp-content\/uploads\/2022\/09\/tax-uitc-adalah-termasuk-liabilitas-jangka-panjang-250x140.jpg 250w\" sizes=\"(max-width: 1144px) 100vw, 1144px\" \/><figcaption id=\"caption-attachment-62521\" class=\"wp-caption-text\">UITC \u662f\u4e00\u79cd\u5305\u62ec\u957f\u671f\u8d1f\u503a\u7684\u7a0e\u6536\uff08\u6765\u6e90\uff1aiStock\uff09<\/figcaption><\/figure>\n<p><span style=\"font-weight: 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