{"id":92524,"date":"2026-04-01T13:56:37","date_gmt":"2026-04-01T05:56:37","guid":{"rendered":"https:\/\/premiatnc.com\/hk\/?p=92524"},"modified":"2026-04-01T13:56:39","modified_gmt":"2026-04-01T05:56:39","slug":"%e9%a6%99%e6%b8%af%e7%9a%84%e6%9c%83%e8%a8%88%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%e7%9a%84%e6%9c%83%e8%a8%88%e6%ba%96%e5%89%87\/","title":{"rendered":"\u9999\u6e2f\u4f01\u696d\u9700\u8981\u4e86\u89e3\u7684\u9999\u6e2f\u6703\u8a08\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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noopener\">\u9999\u6e2f\u9069\u7528\u6703\u8a08\u6e96\u5247<\/a>\u8207\u9999\u6e2f\u4f01\u696d\u548c\u8ca1\u52d9\u76e3\u7ba1\u90e8\u9580\u6709\u95dc\u3002\u9999\u6e2f\u7684\u6703\u8a08\u6e96\u5247\u898f\u5b9a\u4e86\u5728\u8a72\u570b\u5167\u8a18\u9304\u6240\u6709\u8ca1\u52d9\u4ea4\u6613\u7684\u6cd5\u898f\u3002<\/p>\n\n\n\n<p>\u5728\u672c\u5730\uff0c\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u88ab\u7a31\u70ba\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08HKFRS\uff09\uff0c\u7531\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\uff08HKICPA\uff09\u7ba1\u7406\u3002<\/p>\n\n\n\n<p>\u6240\u6709\u8ca1\u52d9\u8853\u8a9e\u548c\u4ea4\u6613\u90fd\u7531\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u5b9a\u7fa9\u3002\u6b64\u5916\uff0c\u8981\u5728\u9999\u6e2f\u6210\u7acb\u548c\u904b\u4f5c\u7684\u516c\u53f8\u9700\u8981\u6309\u7167\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u4f86\u9032\u884c\u8ca1\u52d9\u532f\u5831\u3002<\/p>\n\n\n\n<p>\u7c21\u800c\u8a00\u4e4b\uff0c\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08HKFRS\uff09\u662f\u898f\u7bc4\u9999\u6e2f\u6240\u6709\u8ca1\u52d9\u532f\u5831\u7684\u898f\u5247\u3002<\/p>\n\n\n\n<div 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class=\"wp-block-heading has-medium-font-size\">HKAS 1\uff1a\u8ca1\u52d9\u5831\u8868\u7684\u5448\u5217<\/h3>\n\n\n\n<p>HKAS 1\u00a0\u898f\u7bc4\u8ca1\u52d9\u5831\u8868\u7684\u6574\u9ad4\u7d50\u69cb\u8207\u5167\u5bb9\uff0c\u4e26\u8a02\u660e\u8cc7\u7522\u8ca0\u50b5\u8868\u3001\u640d\u76ca\u8868\u3001\u6b0a\u76ca\u8b8a\u52d5\u8868\u53ca\u9644\u8a3b\u7684\u6700\u4f4e\u5448\u5217\u8981\u6c42\u3002\u900f\u904e\u6a19\u6e96\u5316\u683c\u5f0f\u8207\u62ab\u9732\u539f\u5247\uff0c\u78ba\u4fdd\u8ca1\u52d9\u5831\u8868\u80fd\u771f\u5be6\u4e14\u516c\u5e73\u5730\u53cd\u6620\u4f01\u696d\u72c0\u6cc1\uff0c\u4e26\u5177\u5099\u53ef\u6bd4\u8f03\u6027\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">HKAS 7\uff1a\u73fe\u91d1\u6d41\u91cf\u8868<\/h3>\n\n\n\n<p>HKAS 7\u00a0\u898f\u7bc4\u73fe\u91d1\u6d41\u91cf\u8868\u7684\u7de8\u88fd\uff0c\u8981\u6c42\u4f01\u696d\u5c07\u73fe\u91d1\u6d41\u5206\u70ba\u71df\u904b\u3001\u6295\u8cc7\u53ca\u878d\u8cc7\u6d3b\u52d5\u3002\u6b64\u6e96\u5247\u6709\u52a9\u65bc\u8a55\u4f30\u4f01\u696d\u7684\u6d41\u52d5\u6027\u3001\u8ca1\u52d9\u5f48\u6027\u53ca\u73fe\u91d1\u7522\u751f\u80fd\u529b\uff0c\u9019\u4e9b\u90fd\u662f\u8861\u91cf\u8ca1\u52d9\u7a69\u5b9a\u6027\u7684\u91cd\u8981\u6307\u6a19\u3002\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">HKFRS 15\uff1a\u5ba2\u6236\u5408\u7d04\u6536\u5165\u78ba\u8a8d<\/h3>\n\n\n\n<p>HKFRS 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style=\"font-size:25px\">\u70ba\u4ec0\u9ebc\u516c\u53f8\u9700\u8981\u9075\u5b88\u9999\u6e2f\u7684\u6703\u8a08\u6e96\u5247\uff1f<\/h2>\n\n\n\n<p>\u901a\u904e\u6a19\u6e96\u5316\u9999\u6e2f\u6240\u6709\u516c\u53f8\u7684\u8ca1\u52d9\u8a18\u9304\uff0c\u4efb\u4f55\u6709\u8208\u8da3\u7684\u4e00\u65b9\u53ef\u4ee5\u8f15\u9b06\u4e86\u89e3\u60a8\u7684\u516c\u53f8\u53ca\u5176\u8ca1\u52d9\u8a18\u9304\u3002\u80a1\u6771\u3001\u5be9\u8a08\u5e2b\u3001\u6295\u8cc7\u8005\u4ee5\u53ca\u5176\u4ed6\u5404\u65b9\u53ef\u4ee5\u8f15\u9b06\u505a\u51fa\u6709\u95dc\u60a8\u516c\u53f8\u7684\u6c7a\u7b56\u3002<\/p>\n\n\n\n<p>\u5f9e\u8cfc\u8cb7\u80a1\u7968\u5230\u6295\u8cc7\u60a8\u7684\u516c\u53f8\uff0c\u9019\u4e9b\u6c7a\u7b56\u5728\u6709\u6a19\u6e96\u5316\u7684\u8ca1\u52d9\u8a18\u9304\u4e0b\u8b8a\u5f97\u66f4\u5bb9\u6613\u3002<\/p>\n\n\n\n<p>\u552f\u4e00\u7684\u554f\u984c\u5728\u65bc\u9999\u6e2f\u7684\u6703\u8a08\u6e96\u5247\u6578\u91cf\u592a\u591a\u3002\u55ae\u662f\u300a\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08HKFRS\uff09\u300b\u548c\u300a\u9999\u6e2f\u6703\u8a08\u6e96\u5247\uff08HKAS\uff09\u300b\u5df2\u6709\u7e3d\u517150\uff0c\u800c\u6bcf\u500b\u6e96\u5247\u76f4\u63a5\u95dc\u806f\u5230\u516c\u53f8\u8ca1\u52d9\u7684\u7279\u5b9a\u90e8\u5206\u3002<\/p>\n\n\n\n<p>\u70ba\u7c21\u5316\u4f01\u696d\u8ca1\u52d9\u5831\u544a\u7684\u7a0b\u5e8f\uff0c\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\uff08HKICPA\uff09\u9084\u767c\u5e03\u4e86\u300a\u4e2d\u5c0f\u4f01\u696d\u8ca1\u52d9\u5831\u544a\u6846\u67b6\u53ca\u6e96\u5247\uff08SME-FRF &amp; SME-FRS\uff09\u300b\uff0c\u9069\u7528\u65bc\u7279\u5b9a\u516c\u53f8\u3002\u800c\u53e6\u4e00\u500b\u985e\u4f3c\u7684\u6a19\u6e96\u5247\u662f\u300a\u79c1\u71df\u4f01\u696d\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08HKFRS-PE\uff09\u300b\u3002<\/p>\n\n\n\n<p>HKFRS-PE\u81ea2010\u5e74\u751f\u6548\uff0c\u9069\u7528\u65bc\u4e0d\u9700\u8981\u5411\u516c\u773e\u554f\u8cac\u7684\u5be6\u9ad4\u3002<\/p>\n\n\n\n<p>\u70ba\u4e86\u907f\u514d\u4efb\u4f55\u6cd5\u5f8b\u554f\u984c\uff0c\u60a8\u9700\u8981\u5c08\u5bb6\u5e6b\u52a9\u60a8\u9078\u64c7\u9069\u7528\u65bc\u60a8\u516c\u53f8\u7684\u6703\u8a08\u6e96\u5247\u3002 Premia TNC \u53ef\u4ee5\u60a8\u63d0\u4f9b\u5efa\u8b70\uff0c\u4e26\u5354\u52a9\u60a8\u61c9\u7528\u5b83\u5011\u3002<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">\u54ea\u4e9b\u516c\u53f8\u9700\u8981\u9075\u5b88\u9999\u6e2f\u6703\u8a08\u6e96\u5247\uff1f<\/h2>\n\n\n\n<p>\u8207\u5927\u591a\u6578\u5176\u4ed6\u6703\u8a08\u6e96\u5247\u4e00\u6a23\uff0c\u6709\u7279\u5b9a\u516c\u53f8\u9700\u8981<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\">\u9075\u5b88\u9999\u6e2f\u6703\u8a08\u6e96\u5247<\/a>\u3002\u9019\u4e9b\u516c\u53f8\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u9999\u6e2f\u8a3b\u518a\u7684\u516c\u53f8<\/li>\n\n\n\n<li>\u79c1\u4eba\u6709\u9650\u516c\u53f8\u3001\u7368\u8cc7\u7d93\u71df\u7684\u4f01\u696d\u548c\u5408\u5925\u4f01\u696d<\/li>\n<\/ul>\n\n\n\n<p>\u4e00\u65e6\u60a8\u7684\u516c\u53f8\u7b26\u5408\u4e0a\u8ff0\u4efb\u4f55\u6a19\u6e96\uff0c\u5247\u60a8\u9700\u8981\u9075\u5b88\u9999\u6e2f\u7684\u6703\u8a08\u6e96\u5247\u3002<\/p>\n\n\n\n<p>\u6700\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7b26\u5408\u4e0b\u5217\u4efb\u4f55\u4e00\u500b\u689d\u4ef6\u7684\u4f01\u696d\uff0c\u53ef\u4ee5\u9078\u7528\u8f03\u7c21\u5316\u7684\u300a\u4e2d\u5c0f\u4f01\u696d\u8ca1\u52d9\u5831\u544a\u6846\u67b6\u53ca\u6e96\u5247\uff08SME-FRF &amp; SME-FRS\uff09\u300b\u9032\u884c\u8ca1\u52d9\u5831\u544a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5c0f\u578b\u79c1\u4eba\u516c\u53f8<\/strong>\uff1a\u6700\u5927\u5e74\u5ea6\u6536\u5165\u70ba1\u5104\u6e2f\u5e63\uff0c\u7e3d\u8cc7\u7522\u50f9\u503c\u70ba1\u5104\u6e2f\u5e63\uff0c\u54e1\u5de5\u6578\u4e0d\u8d85\u904e100\u4eba\u3002<\/li>\n\n\n\n<li><strong>\u5c0f\u578b\u4fdd\u8b49\u516c\u53f8\uff1a<\/strong>\u6700\u5927\u5e74\u5ea6\u6536\u5165\u70ba2,500\u842c\u6e2f\u5e63\u3002<\/li>\n\n\n\n<li><strong>\u8f03\u5927\u7684\u5408\u8cc7\u683c\u79c1\u4eba\u516c\u53f8<\/strong>\uff1a\u6700\u5927\u5e74\u5ea6\u6536\u5165\u70ba2\u5104\u6e2f\u5e63\uff0c\u7e3d\u8cc7\u7522\u50f9\u503c\u70ba2\u5104\u6e2f\u5e63\uff0c\u6700\u591a100\u540d\u54e1\u5de5\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/premiatnc.channel.io\/\" style=\"background-color:#022b43\" target=\"_blank\" rel=\"noreferrer noopener\">\u806f\u7d61\u6211\u5011\u7acb\u4eab\u9999\u6e2f\u6703\u8a08\u670d\u52d9\uff01<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"h--1\" style=\"font-size:25px\">\u9075\u5b88\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u6240\u9700\u6587\u4ef6<\/h2>\n\n\n\n<p>\u6309\u9999\u6e2f\u7684\u6703\u8a08\u6e96\u5247\uff0c\u4e00\u4efd\u5b8c\u6574\u7684\u8ca1\u52d9\u5831\u8868\u9700\u5305\u542b\u4e0b\u5217\u5831\u8868\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76f8\u95dc\u671f\u9593\u7684\u8ca1\u52d9\u5831\u8868\u3002<\/li>\n\n\n\n<li>\u76f8\u95dc\u671f\u9593\u7684\u640d\u76ca\u8868\u4ee5\u53ca\u5176\u4ed6\u76f8\u95dc\u6536\u5165\u3002<\/li>\n\n\n\n<li>\u76f8\u95dc\u671f\u9593\u7684\u6b0a\u76ca\u8b8a\u52d5\u5831\u8868\u3002<\/li>\n\n\n\n<li>\u76f8\u95dc\u671f\u9593\u7684\u73fe\u91d1\u6d41\u91cf\u8868\u3002<\/li>\n\n\n\n<li>\u986f\u793a\u6240\u6709\u76f8\u95dc\u6703\u8a08\u653f\u7b56\u548c\u8a73\u7d30\u8aaa\u660e\u7684\u8ca1\u52d9\u5831\u8868\u9644\u8a3b\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"h--1\" style=\"font-size:25px\">\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u7684\u5be6\u969b\u5f71\u97ff<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">\u5c0d\u8ca1\u52d9\u5831\u544a\u54c1\u8cea\u7684\u5f71\u97ff<\/h3>\n\n\n\n<p>\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u5f71\u97ff\u8ca1\u52d9\u8cc7\u8a0a\u7684\u78ba\u8a8d\u3001\u8a08\u91cf\u53ca\u62ab\u9732\u65b9\u5f0f\uff0c\u78ba\u4fdd\u5831\u8868\u5177\u5099\u4e00\u81f4\u6027\u3001\u53ef\u9760\u6027\u8207\u53ef\u6bd4\u8f03\u6027\u3002\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>\u5c0d\u8cc7\u7522\u8ca0\u50b5\u8868\u7684\u5f71\u97ff<\/strong>\u00a0<\/h3>\n\n\n\n<p>\u6e96\u5247\u6703\u5f71\u97ff\u8cc7\u7522\u3001\u8ca0\u50b5\u53ca\u6b0a\u76ca\u7684\u78ba\u8a8d\u8207\u8a08\u91cf\uff0c\u4f8b\u5982\u91d1\u878d\u5de5\u5177\u3001\u64a5\u5099\u53ca\u79df\u8cc3\u7684\u8655\u7406\u65b9\u5f0f\uff0c\u9032\u800c\u5f71\u97ff\u511f\u50b5\u80fd\u529b\u8207\u8cc7\u672c\u7d50\u69cb\u3002\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">\u5c0d\u640d\u76ca\u8868\u7684\u5f71\u97ff<\/h3>\n\n\n\n<p>\u6536\u5165\u78ba\u8a8d\u3001\u8cbb\u7528\u5206\u6524\u53ca\u6e1b\u503c\u898f\u5247\u76f4\u63a5\u5f71\u97ff\u4f01\u696d\u7684\u76c8\u5229\u80fd\u529b\u8207\u8868\u73fe\u8da8\u52e2\u3002\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">\u73fe\u91d1\u6d41\u8207\u6d41\u52d5\u6027\u5206\u6790<\/h3>\n\n\n\n<p>\u6e96\u5247\u63d0\u5347\u73fe\u91d1\u6d41\u5831\u544a\u7684\u900f\u660e\u5ea6\uff0c\u5e6b\u52a9\u5206\u6790\u4f01\u696d\u71df\u904b\u6548\u7387\u53ca\u8cc7\u91d1\u80fd\u529b\u3002\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>\u9644\u8a3b\u8207\u62ab\u9732\u7684\u91cd\u8981\u6027<\/strong>\u00a0<\/h3>\n\n\n\n<p>\u9664\u6578\u64da\u5916\uff0c\u6e96\u5247\u4ea6\u8981\u6c42\u8a73\u7d30\u62ab\u9732\u6703\u8a08\u653f\u7b56\u3001\u91cd\u5927\u5224\u65b7\u53ca\u4f30\u8a08\uff0c\u5e6b\u52a9\u4f7f\u7528\u8005\u66f4\u5168\u9762\u4e86\u89e3\u4f01\u696d\u72c0\u6cc1\u53ca\u98a8\u96aa\u3002\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h--1\" style=\"font-size:25px\">\u6211\u5011\u5982\u4f55\u5354\u52a9\u60a8\u7684\u9999\u6e2f\u516c\u53f8\u9075\u5b88\u6703\u8a08\u6e96\u5247<\/h2>\n\n\n\n<p>\u5728\u9999\u6e2f\u8a3b\u518a\u548c\u7d93\u71df\u4e00\u5bb6\u4f01\u696d\u9700\u8981\u60a8\u9075\u5b88\u6240\u6709\u8ca1\u52d9\u8981\u6c42\u548c\u6703\u8a08\u4e8b\u9805\u3002\u70ba\u4e86<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\">\u5728\u9999\u6e2f\u5408\u6cd5\u904b\u71df<\/a>\uff0c\u9999\u6e2f\u7684\u6703\u8a08\u6e96\u5247\u5c0d\u5927\u591a\u6578\u516c\u53f8\u4f86\u8aaa\u662f\u5f37\u5236\u6027\u7684\u3002<\/p>\n\n\n\n<p>\u64c1\u6709\u6a19\u6e96\u5316\u7684\u6703\u8a08\u6e96\u5247\uff0c\u53ef\u4ee5\u66f4\u5bb9\u6613\u4e86\u89e3\u60a8\u7684\u696d\u52d9\u9032\u5c55\u4e26\u8207\u7af6\u722d\u5c0d\u624b\u9032\u884c\u6bd4\u8f03\u3002<\/p>\n\n\n\n<p>\u5118\u7ba1\u9075\u5b88\u9019\u4e9b\u898f\u5247\u53ef\u80fd\u5177\u6709\u6311\u6230\u6027\uff0c\u4f46<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>&nbsp;\u53ef\u4ee5\u5e6b\u52a9\u60a8\u4e86\u89e3\u4e26\u9075\u5b88\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u3002\u9019\u6a23\uff0c\u60a8\u53ef\u4ee5\u5c08\u6ce8\u65bc\u60a8\u696d\u52d9\u7684\u5176\u4ed6\u91cd\u8981\u65b9\u9762\u3002<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"h--1\" style=\"font-size:25px\">\u9999\u6e2f\u7684\u6703\u8a08\u6e96\u5247- \u5e38\u898b\u554f\u984c\u89e3\u7b54<\/h2>\n<\/div>\n\n\n\n<div style=\"height:10px\" 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\u7684\u6703\u8a08\u662f\u5982\u4f55\u53d7\u898f\u7ba1\u7684\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u9999\u6e2f\u7684\u6703\u8a08\u53d7\u5230\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\uff08HKICPA\uff09\u7684\u76e3\u7ba1\u3002<\/p>\n<p>\u76ee\u524d\uff0c\u670941\u500b\u4e0d\u540c\u7684\u300a\u9999\u6e2f\u6703\u8a08\u6e96\u5247(HKAS)\u300b\u548c\u53e6\u591617\u500b\u300a\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08HKFRS\uff09\u300b\uff0c\u90fd\u5c08\u9580\u7528\u65bc\u76e3\u7ba1\u6703\u8a08\u3002\u6bcf\u500b\u6e96\u5247\u53ef\u80fd\u6709\u4e0d\u540c\u7684\u8981\u6c42, \u4f46\u901a\u5e38\u9700\u8981\u6709\u5b8c\u6574\u7684\u8ca1\u52d9\u7d00\u9304\u4f5c\u70ba\u8b49\u660e\u3002<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>\u662f\u5426\u6709\u516c\u53f8\u53ef\u4ee5\u514d\u65bc\u9075\u5b88\u9999\u6e2f\u6703\u8a08\u6e96\u5247\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u662f\u7684\uff0c\u6709\u4e9b\u516c\u53f8\u53ef\u4ee5\u9078\u7528\u8f03\u7c21\u5316\u7684\u6703\u8a08\u6e96\u5247\uff0c\u5982\u300a\u4e2d\u5c0f\u4f01\u696d\u8ca1\u52d9\u5831\u544a\u6846\u67b6\u53ca\u6e96\u5247\uff08SME-FRF &amp; SME-FRS\uff09\u300b\u6216\u300a\u79c1\u71df\u4f01\u696d\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\uff08HKFRS-PE\uff09\u300b\u3002<\/p>\n<p>\u901a\u5e38\uff0c\u300a\u4e2d\u5c0f\u4f01\u696d\u8ca1\u52d9\u5831\u544a\u6846\u67b6\u53ca\u6e96\u5247\uff08SME-FRF &amp; SME-FRS\uff09\u300b\u5b9a\u7fa9\u4e0b\u7684\u4e2d\u5c0f\u578b\u4f01\u696d\uff08SMEs\uff09\u662f\u6700\u5e38\u898b\u7684\u60c5\u6cc1\uff0c\u4f46\u9084\u6709\u5176\u4ed6\u516c\u53f8\u4e5f\u53ef\u4ee5\u9078\u7528\u8f03\u7c21\u5316\u7684\u6703\u8a08\u6e96\u5247\u3002Premia TNC \u53ef\u4ee5\u5e6b\u52a9\u60a8\u4e86\u89e3\u60a8\u516c\u53f8\u7684\u72c0\u6cc1\uff0c\u4e26\u78ba\u5b9a\u60a8\u662f\u5426\u5408\u8cc7\u683c\u4f7f\u7528\u8f03\u7c21\u5316\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>\u4e0d\u5728\u9999\u6e2f\u63d0\u4ea4\u5e74\u5ea6\u5831\u544a\u7684\u8655\u7f70\u662f\u4ec0\u9ebc\uff1f<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>\u672a\u6709\u6216\u903e\u671f\u63d0\u4ea4\u516c\u53f8\u5468\u5e74\u7533\u5831\u8868\u53ef\u88ab\u8d77\u8a34\uff0c\u4e26\u5f88\u53ef\u80fd\u6703\u5c0e\u81f4\u7f70\u6b3e\u3002\u8d77\u8a34\u53ef\u4ee5\u9069\u7528\u65bc\u516c\u53f8\u4e2d\u4efb\u4f55\u8cac\u4efb\u4eba\uff0c\u800c\u4e0d\u50c5\u50c5\u9650\u65bc\u8463\u4e8b\u6216\u64c1\u6709\u8005\u672c\u4eba\u3002<\/p>\n<p>\u672a\u6709\u4ea4\u4ed8\u5468\u5e74\u7533\u5831\u8868\u7684\u6700\u9ad8\u5b9a\u984d\u7f70\u6b3e\u662f50,000\u5143\uff0c\u800c\u6309\u65e5\u8a08\u7b97\u7684\u5931\u8cac\u7f70\u6b3e\u7684\u6700\u9ad8\u7f70\u6b3e\u984d\u5247\u662f\u6bcf\u65e51,000\u5143\u3002<\/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>\u9999\u6e2f\u662f\u4e00\u500b\u7d55\u4f73\u7684\u4f01\u696d\u8a2d\u7acb\u5730\u9ede\uff0c\u7279\u5225\u662f\u7576\u60a8\u5e0c\u671b\u9032\u5165\u4e9e\u6d32\u5e02\u5834\u6642\u3002\u7136\u800c\uff0c\u5728\u958b\u5c55\u9999\u6e2f\u696d\u52d9\u4e4b\u524d\uff0c\u6709\u4e00\u4e9b\u91cd\u8981\u7684\u4e8b\u9805\u60a8\u9700\u8981\u4e86\u89e3\uff0c\u4f8b\u5982\u6703\u8a08\u7b49\u91cd\u8981\u696d\u52d9\u8077\u80fd\u3002<br \/>\n\u5728\u958b\u5c55\u9999\u6e2f\u696d\u52d9\u4e4b\u524d\uff0c\u60a8\u9700\u8981\u4e86\u89e3\u7684\u5176\u4e2d\u4e00\u500b\u6700\u91cd\u8981\u7684\u4e8b\u9805\u5c31\u662f\u6703\u8a08\u6e96\u5247\u3002\u70ba\u4e86\u5e6b\u52a9\u4f7f\u9019\u500b\u904e\u7a0b\u8b8a\u5f97\u66f4\u5bb9\u6613\uff0c\u672c\u6587\u5c07\u8a0e\u8ad6\u9999\u6e2f\u4f01\u696d\u9069\u7528\u7684\u4e3b\u8981\u6703\u8a08\u6e96\u5247\u3002<\/p>\n","protected":false},"author":2,"featured_media":92743,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[241,243],"tags":[],"class_list":["post-92524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-241","category-accounting-hk-cn"],"featured_image_src":"https:\/\/premiatnc.com\/hk\/wp-content\/uploads\/2024\/01\/\u9999\u6e2f\u7684\u6703\u8a08\u6e96\u5247.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/hk\/cn\/author\/premiatnc\/"},"yoast_head":"<!-- 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