{"id":92521,"date":"2024-01-23T14:34:46","date_gmt":"2024-01-23T06:34:46","guid":{"rendered":"https:\/\/premiatnc.com\/hk\/?p=92521"},"modified":"2024-09-16T14:35:08","modified_gmt":"2024-09-16T06:35:08","slug":"%e9%a6%99%e6%b8%af%e8%b2%a1%e5%8b%99%e5%a0%b1%e5%91%8a%e6%ba%96%e5%89%87","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/hk\/cn\/%e5%8d%9a%e5%ae%a2\/%e9%a6%99%e6%b8%af%e8%b2%a1%e5%8b%99%e5%a0%b1%e5%91%8a%e6%ba%96%e5%89%87\/","title":{"rendered":"\u79c1\u71df\u4f01\u696d\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"597\" 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style=\"font-size:25px\">\u6211\u5011\u53ef\u91dd\u5c0d\u300a\u79c1\u71df\u4f01\u696d\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u300b\u9999\u6e2f\u516c\u53f8\u8ca1\u52d9\u5831\u8868\u6a19\u6e96\u63d0\u4f9b\u4ec0\u9ebc\u5e6b\u52a9<\/h2>\n\n\n\n<p>\u7531\u65bc\u6709\u5229\u7684\u5546\u696d\u74b0\u5883\u548c\u689d\u4ef6\uff0c\u9999\u6e2f\u7684\u79c1\u71df\u4f01\u696d\u6b63\u5728\u5d1b\u8d77\u3002\u4f5c\u70ba\u79c1\u71df\u4f01\u696d\uff0c\u60a8\u9700\u8981\u6eff\u8db3\u4e26\u9075\u5faa\u591a\u7a2e\u8981\u6c42\uff0c\u5305\u62ec\u8ca1\u52d9\u5831\u8868\u7684\u6a19\u6e96\u3002<\/p>\n\n\n\n<p>\u6211\u5011\u5f37\u70c8\u5efa\u8b70\u60a8\u56b4\u683c\u9075\u5b88\u300a\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u300b\u4ee5\u907f\u514d\u4efb\u4f55\u6cd5\u5f8b\u554f\u984c\u7684\u98a8\u96aa\u3002\u5982\u679c\u60a8\u5728\u89e3\u8b80\u9019\u4e9b\u5831\u544a\u6a19\u6e96\u6642\u9047\u5230\u4efb\u4f55\u554f\u984c\u6216\u9700\u8981\u5e6b\u52a9\uff0c\u60a8\u53ef\u4ee5\u806f\u7d61\u6211\u5011 Premia TNC\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u8a08\u5283<a href=\"https:\/\/premiatnc.com\/hk\/cn\/service\/%e6%88%90%e7%ab%8b%e5%85%ac%e5%8f%b8\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5728\u9999\u6e2f\u6210\u7acb\u4e26\u7d93\u71df\u4e00\u5bb6\u516c\u53f8<\/a>\uff0c\u90a3\u9ebc\u4f60\u5fc5\u9808\u9075\u5b88\u6703\u8a08\u6e96\u5247\u5373HKFRS\u3002\u9019\u4e00\u7cfb\u7d71\u5b58\u5728\u7684\u76ee\u7684\u5728\u65bc\u4fdd\u969c\u6703\u8a08\u6e96\u5247\u7684\u4e00\u81f4\u6027\uff0c\u6bcf\u4f4d\u4f01\u696d\u5bb6\u90fd\u6709\u8cac\u4efb\u9075\u5faa\u9019\u4e9b\u898f\u5b9a\u3002<\/p>\n\n\n\n<p>\u5118\u7ba1\u9075\u5b88\u53ef\u80fd\u5177\u6709\u6311\u6230\u6027\uff0c\u751a\u81f3\u5728\u67d0\u4e9b\u60c5\u6cc1\u4e0b\u9700\u8981\u5916\u90e8\u652f\u63f4\uff0c\u4f46\u60a8\u7d55\u5c0d\u5fc5\u9808\u5805\u5b88\u627f\u8afe\u3002\u597d\u6d88\u606f\u662f\uff0c\u60a8\u4e0d\u5fc5\u592a\u904e\u64d4\u5fc3\uff0c\u56e0\u70ba <a href=\"https:\/\/premiatnc.com\/hk\/cn\/%e5%85%ac%e5%8f%b8-%e7%b0%a1%e4%bb%8b\/\" target=\"_blank\" rel=\"noreferrer noopener\">Premia TNC<\/a> \u63d0\u4f9b\u4e86\u91dd\u5c0d\u9999\u6e2f\u516c\u53f8\u8ca1\u52d9\u5831\u8868\u6a19\u6e96\u7684\u5c08\u696d\u8cc7\u6e90\u3002<\/p>\n\n\n\n<p>\u5f9e\u8aee\u8a62\u5230\u7c3f\u8a18\u670d\u52d9\uff0cPremia TNC \u70ba\u60a8\u63d0\u4f9b\u5168\u9762\u4fdd\u969c\uff0c\u8b93\u60a8\u66f4\u5c08\u6ce8\u65bc\u696d\u52d9\u7684\u6210\u529f\u3002\u6211\u5011\u64c1\u6709\u6df1\u539a\u7684\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u77e5\u8b58\u548c\u7d93\u9a57\u8c50\u5bcc\u7684\u5c08\u696d\u4eba\u54e1\uff0c<a href=\"https:\/\/premiatnc.com\/hk\/cn\/service\/%e6%9c%83%e8%a8%88-%e5%af%a9%e8%a8%88%e5%8f%8a%e7%a8%85%e5%8b%99%e6%9c%8d%e5%8b%99\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u78ba\u4fdd\u60a8\u7684\u8ca1\u52d9\u5831\u544a\u5b8c\u5168\u5408\u898f<\/a>\u3002<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h--1\" style=\"font-size:25px\">\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247- \u5e38\u898b\u554f\u984c\u89e3\u7b54<\/h2>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\t\t<div class=\"wp-faq-schema-wrap wp-faq-schema-accordion\">\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>\u9999\u6e2f\u516c\u53f8\u8ca1\u52d9\u5831\u8868\u6a19\u6e96\u662f\u4ec0\u9ebc\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u300a\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u300b\uff08HKFRS\uff09\u662f\u9069\u7528\u65bc\u9999\u6e2f\u79c1\u71df\u5be6\u9ad4\u7684\u4e00\u5957\u6703\u8a08\u6e96\u5247\u3002\u5b83\u57fa\u65bc\u300a\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u300b\uff08IFRS\uff09\uff0c\u65e8\u5728\u78ba\u4fdd\u8ca1\u52d9\u5831\u544a\u900f\u660e\u53ef\u9760\u3002<\/p>\n<p>HKFRS\u6db5\u84cb\u8cc7\u7522\u548c\u8ca0\u50b5\u8b58\u5225\u3001\u8a08\u91cf\u3001\u5217\u5831\u548c\u62ab\u9732\u7b49\u9818\u57df\u3002\u9999\u6e2f\u7684\u79c1\u71df\u4ea6\u53ef\u9078\u64c7\u4ee5\u8f03\u7c21\u4fbf\u7684\u300a\u79c1\u71df\u4f01\u696d\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u300b\u4f5c\u8ca1\u52d9\u5831\u544a\u3002<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\u9999\u6e2f\u7684\u5e74\u5ea6\u7533\u5831\u8868\u4ec0\u9ebc\u6642\u5019\u586b\u5beb\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u6240\u6709\u516c\u53f8\u90fd\u6709\u8cac\u4efb\u6bcf\u5e74\u5728\u9999\u6e2f\u63d0\u4ea4\u7533\u5831\u8868\uff0c\u4f46\u63d0\u4ea4\u6642\u9593\u53ef\u80fd\u56e0\u516c\u53f8\u985e\u5225\u800c\u7570\u3002\u5c0d\u65bc\u79c1\u71df\u516c\u53f8\uff0c\u6bcf\u5e74\u7684\u7533\u5831\u65e5\u671f\u662f\u516c\u53f8\u6210\u7acb\u65e5\u671f\u5f8c42\u5929\u3002<\/p>\n<p>\u5c0d\u65bc\u6709\u9650\u64d4\u4fdd\u516c\u53f8\uff0c\u622a\u6b62\u65e5\u671f\u70ba\u516c\u53f8\u5e74\u5831\u65e5\u671f\u5f8c\u768442\u5929\u3002<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\u9999\u6e2f\u6709\u8c41\u514d\u63d0\u4ea4\u5e74\u5ea6\u7533\u5831\u8868\u7684\u516c\u53f8\u55ce\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u5728\u9999\u6e2f\uff0c\u6c92\u6709\u4e00\u5bb6\u516c\u53f8\u53ef\u4ee5\u514d\u65bc\u63d0\u4ea4\u5e74\u5ea6\u7533\u5831\u8868\u3002\u6240\u6709\u516c\u53f8\uff0c\u7121\u8ad6\u985e\u578b\u6216\u6536\u5165\u5982\u4f55\uff0c\u90fd\u5fc5\u9808\u6bcf\u5e74\u63d0\u4ea4\u4e00\u6b21\u3002<\/p>\n<p>\u672a\u63d0\u4ea4\u7533\u5831\u6703\u53d7\u5230\u56b4\u53b2\u7684\u61f2\u7f70\uff0c\u4e0d\u50c5\u516c\u53f8\u8463\u4e8b\uff0c\u79d8\u66f8\uff0c\u5176\u4ed6\u9ad8\u7ba1\u4e5f\u5c07\u53d7\u5230\u8655\u7f70\u3002<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\u672a\u80fd\u5728\u9999\u6e2f\u63d0\u4ea4\u5e74\u5ea6\u7533\u5831\u8868\u7684\u61f2\u7f70\u662f\u4ec0\u9ebc\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u672a\u80fd\u5728\u9999\u6e2f\u63d0\u4ea4\u5e74\u5ea6\u7533\u5831\u8868\u662f\u4e00\u9805\u56b4\u91cd\u7f6a\u884c\uff0c\u53ef\u80fd\u6703\u53d7\u5230\u56b4\u53b2\u7684\u61f2\u7f70\u3002\u61f2\u7f70\u4e0d\u50c5\u9650\u65bc\u516c\u53f8\u8463\u4e8b\u6216\u5275\u59cb\u4eba\uff0c\u6240\u6709\u9ad8\u968e\u5b98\u54e1\u90fd\u8981\u627f\u64d4\u8cac\u4efb\u3002<\/p>\n<p>\u5f9e\u8463\u4e8b\u5230\u79d8\u66f8\uff0c\u5747\u53ef\u80fd\u6703\u88ab\u7f70\u6b3e\u6216\u8d77\u8a34\uff0c\u55ae\u6b21\u9055\u898f\u7684\u7f70\u6b3e\u70ba5\u842c\u6e2f\u5143\u3002\u96a8\u5f8c\u6bcf\u65e5\u5c07\u7523\u751f1000\u6e2f\u5143\u7f70\u6b3e\u3002<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\u4e2d\u5c0f\u4f01\u696d\u8ca1\u52d9\u5831\u544a\u7684\u8981\u6c42\u662f\u4ec0\u9ebc\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u9069\u7528\u65bc\u9999\u6e2f\u4e2d\u5c0f\u578b\u516c\u53f8\u7684\u8ca1\u52d9\u5831\u544a\u6709\u5169\u7a2e\u4e0d\u540c\u7684\u6a19\u6e96\u3002<\/p>\n<p>\u300a\u4e2d\u5c0f\u4f01\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u300b(SME-FRF &amp; SME-FRS)\u4e3b\u8981\u9762\u5411\u90a3\u4e9b\u901a\u5e38\u7f3a\u4e4f\u8cc7\u6e90\u7684\u4e2d\u5c0f\u4f01\u696d\u3002\u6839\u64da\u5176\u696d\u52d9\u7279\u9ede\u78ba\u5b9a\u4e86\u8ca1\u52d9\u5831\u8868\u548c\u8463\u4e8b\u5831\u544a\u7684\u5167\u5bb9\u8981\u6c42\u3002<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\u9999\u6e2f\u6709\u591a\u5c11\u7a2e\u6703\u8a08\u51c6\u5247\u4e26\u884c\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>HKFRS\u4e0b\u670956\u7a2e\u4e0d\u540c\u7684\u6703\u8a08\u6e96\u5247\uff0c\u5176\u4e2d41\u7a2e\u662f\u6703\u8a08\u6e96\u5247\uff0c17\u7a2e\u662f\u5831\u544a\u6e96\u5247\u3002<\/p>\n<p>\u4e0d\u540c\u7684\u8ca1\u52d9\u6a19\u6e96\u901a\u5e38\u9069\u7528\u65bc\u4e0d\u540c\u985e\u5225\u7684\u516c\u53f8\u6216\u516c\u53f8\u7684\u8ca1\u52d9\u72c0\u6cc1\u3002\u4e00\u5bb6\u516c\u53f8\u4e0d\u53ef\u80fd\u9069\u7528\u9999\u6e2f\u6240\u6709\u53ef\u80fd\u7684\u6703\u8a08\u6e96\u5247\u3002<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\u9999\u6e2f\u4f7f\u7528\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u9084\u662f\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u9999\u6e2f\u4e3b\u8981\u4f7f\u7528\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\u9032\u884c\u8ca1\u52d9\u5831\u544a\u3002<\/p>\n<p>\u96d6\u7136\u5728\u67d0\u4e9b\u60c5\u6cc1\u4e0b\u53ef\u80fd\u9069\u7528\u7f8e\u570b\u516c\u8a8d\u6703\u8a08\u539f\u5247\uff08US-GAAP\uff09\u7684\u67d0\u4e9b\u5143\u7d20\uff0c\u4f46\u9999\u6e2f\u7684\u8ca1\u52d9\u5831\u544a\u6574\u9ad4\u6846\u67b6\u8207\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u4fdd\u6301\u4e00\u81f4\u3002<\/p>\n<p>\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08HKFRS\uff09\u57fa\u65bc\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff0c\u662f\u9999\u6e2f\u79c1\u71df\u5be6\u9ad4\u9075\u5faa\u7684\u4e3b\u8981\u6703\u8a08\u6e96\u5247\u3002<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\u9999\u6e2f\u516c\u53f8\u53ef\u4ee5\u4f7f\u7528\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\u55ce\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u662f\u7684\uff0c\u9999\u6e2f\u516c\u53f8\u53ef\u4ee5\u4f7f\u7528\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\u3002\u4e8b\u5be6\u4e0a\uff0c\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u662f\u9999\u6e2f\u7528\u65bc\u8ca1\u52d9\u5831\u544a\u7684\u4e3b\u8981\u6703\u8a08\u6e96\u5247\u3002<\/p>\n<p>\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08HKFRS\uff09\u57fa\u65bc\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\uff0c\u9069\u7528\u65bc\u79c1\u71df\u548c\u516c\u5171\u5be6\u9ad4\u3002<\/p>\n<p>\u4f7f\u7528\u300a\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u300b\u4f7f\u9999\u6e2f\u516c\u53f8\u80fd\u5920\u78ba\u4fdd\u5176\u8ca1\u52d9\u5831\u544a\u7684\u900f\u660e\u5ea6\u3001\u53ef\u6bd4\u6027\u548c\u4e00\u81f4\u6027\uff0c\u5f9e\u800c\u66f4\u597d\u5728\u672c\u5730\u548c\u570b\u969b\u5229\u76ca\u76f8\u95dc\u65b9\u4e4b\u9593\u6e9d\u901a\u548c\u7406\u89e3\u5176\u8ca1\u52d9\u696d\u7e3e\u3002<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>HKFRS\u8207IFRS\u6709\u4ec0\u9ebc\u5340\u5225\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08HKFRS\uff09\u57fa\u672c\u4e0a\u57fa\u65bc\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08IFRS\uff09\uff0c\u4e26\u9032\u884c\u4e86\u5c40\u90e8\u4fee\u6539\u548c\u8a6e\u91cb\u3002<\/p>\n<p>\u4e3b\u8981\u5340\u5225\u5728\u65bc\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\uff08HKICPA\uff09\u91cb\u51fa\u7684\u4f9b\u9999\u6e2f\u63a1\u7528\u7684\u5177\u9ad4\u62ab\u9732\u8981\u6c42\u548c\u89e3\u91cb\u3002<\/p>\n<p>\u96d6\u7136\u6838\u5fc3\u539f\u5247\u548c\u6982\u5ff5\u662f\u4e00\u81f4\u7684\uff0c\u4f46HKFRS\u53ef\u80fd\u6703\u5305\u62ec\u984d\u5916\u7684\u4fee\u6539\uff0c\u4ee5\u6eff\u8db3\u7279\u5b9a\u7684\u7576\u5730\u6cd5\u5f8b\u8981\u6c42\u3002\u4e00\u822c\u4f86\u8aaa\uff0cHKFRS\u65e8\u5728\u78ba\u4fdd\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u7684\u4e00\u81f4\u6027\u4ee5\u53ca\u8207IFRS\u6a19\u6e96\u7684\u76f8\u5bb9\u6027<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=85256281754&amp;text&amp;app_absent=0\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-83-1024x148.png\" alt=\"\" class=\"wp-image-90323\" srcset=\"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-83-1024x148.png 1024w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-83-300x43.png 300w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-83-768x111.png 768w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-83-1536x222.png 1536w, https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-83-2048x296.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading Time: <\/span> <span class=\"rt-time\"> &lt; 1<\/span> <span class=\"rt-label rt-postfix\">minute<\/span><\/span>\u96a8\u8457\u9999\u6e2f\u71df\u5546\u74b0\u5883\u7684\u4e0d\u65b7\u9032\u6b65\uff0c\u5438\u5f15\u4e86\u773e\u591a\u4f01\u696d\u7d1b\u7d1b\u52a0\u5165, 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