{"id":20426,"date":"2026-11-02T14:03:55","date_gmt":"2026-11-02T06:03:55","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/20426"},"modified":"2026-11-02T14:03:55","modified_gmt":"2026-11-02T06:03:55","slug":"%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e5%b9%b4%e5%ba%a6%e7%bb%b4%e6%8a%a4%e6%b8%85%e5%8d%95%ef%bc%9a%e5%b9%b4%e5%ae%a1%e3%80%81%e5%81%9a%e8%b4%a6%e3%80%81%e5%ae%a1%e8%ae%a1%e3%80%81%e6%8a%a5%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/20426","title":{"rendered":"\u9999\u6e2f\u516c\u53f8\u5e74\u5ea6\u7ef4\u62a4\u6e05\u5355\uff1a\u5e74\u5ba1\u3001\u505a\u8d26\u3001\u5ba1\u8ba1\u3001\u62a5\u7a0e\u65f6\u95f4\u8282\u70b9\u4e0e\u5408\u89c4\u7ea2\u7ebf"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/11\/20261102140149123.jpg\" alt=\"\u4f01\u8d22\u76c8\u96c6\u56e2 \u00b7 \u626b\u7801\u514d\u8d39\u54a8\u8be2\u5ba2\u670d\uff08\u56fd\u5185\u516c\u53f8\u6ce8\u518c\uff5c\u6d77\u5916\u516c\u53f8\u6ce8\u518c\uff1a\u9999\u6e2f\/\u7f8e\u56fd\/\u65e5\u672c\/\u82f1\u56fd\/\u65b0\u52a0\u5761\/\u6cf0\u56fd\/\u8d8a\u5357\uff09\uff0c\u54a8\u8be2\u7535\u8bdd\/\u5fae\u4fe1\uff1a18676749275\" \/><\/p>\n<blockquote>\n<p>\u4f01\u8d22\u76c8\u96c6\u56e2\u4e13\u4e1a\u63d0\u4f9b\u9999\u6e2f\u516c\u53f8\u5e74\u5ba1\u3001\u505a\u8d26\u5ba1\u8ba1\u3001CRS \u4e0e\u7ecf\u6d4e\u5b9e\u8d28\u5408\u89c4\u6258\u7ba1\u670d\u52a1\uff0c\u8ba9\u6bcf\u5e74\u7ef4\u62a4\u65e0\u9057\u6f0f\uff08\u54a8\u8be2\u7535\u8bdd\/\u5fae\u4fe1\uff1a18676749275\uff09\u3002<\/p>\n<\/blockquote>\n<p>\u5f88\u591a\u8001\u677f\u82b1\u51e0\u5343\u5757\u628a\u9999\u6e2f\u516c\u53f8\u6ce8\u518c\u4e0b\u6765\uff0c\u8f6c\u5934\u5c31\u6254\u4e00\u8fb9\uff1a&#8221;\u53cd\u6b63\u6ca1\u751f\u610f\uff0c\u653e\u7740\u5c31\u884c\u3002&#8221;\u7ed3\u679c\u7b2c\u4e8c\u5e74\u6536\u5230\u6cd5\u9662\u4f20\u7968\u3001\u8d26\u6237\u88ab\u51bb\u3001\u8fd8\u88ab\u5217\u5165\u8fdd\u89c4\u540d\u5355\u2014\u2014\u6ce8\u518c\u53ea\u662f\u4ea4\u4e86\u5f20\u5165\u573a\u5238\uff0c\u771f\u6b63\u7684\u529f\u8bfe\u5728\u6bcf\u5e74\u96f7\u6253\u4e0d\u52a8\u7684\u7ef4\u62a4\u4e0a\u3002<\/p>\n<p>\u5148\u628a\u6838\u5fc3\u7ed3\u8bba\u653e\u5728\u524d\u9762\uff1a\u9999\u6e2f\u516c\u53f8\u6210\u7acb\u540e\uff0c\u5e74\u5ba1\u3001\u505a\u8d26\u3001\u5ba1\u8ba1\u3001\u62a5\u7a0e\u662f\u6bcf\u5e74\u5fc5\u505a\u7684\u56db\u4ef6\u4e8b\uff0c\u903e\u671f\u7f5a\u6b3e\u4ece\u51e0\u767e\u5230\u4e09\u5343\u591a\u6e2f\u5e01\u9012\u589e\uff0c\u4e25\u91cd\u7684\u516c\u53f8\u53ef\u88ab\u9664\u540d\u3001\u8463\u4e8b\u4e0a\u9ed1\u540d\u5355\u3002\u800c\u6bd4\u7f5a\u6b3e\u66f4\u9690\u853d\u7684\uff0c\u662f CRS \u4fe1\u606f\u4ea4\u6362\u3001\u7ecf\u6d4e\u5b9e\u8d28\u4e0e\u7ecf\u6d4e\u5b9e\u8d28\u3001UBO \u767b\u8bb0\u4e09\u9053\u5408\u89c4\u7ea2\u7ebf\uff0c\u8e29\u4e2d\u4efb\u4f55\u4e00\u6761\u90fd\u53ef\u80fd\u5f71\u54cd\u8d26\u6237\u4e0e\u67b6\u6784\u5b89\u5168\u3002<\/p>\n<p>\u5e74\u5ea6\u7ef4\u62a4\u56db\u4ef6\u4e8b\uff0c\u65f6\u95f4\u8282\u70b9\u8bb0\u7262<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u7ef4\u62a4\u4e8b\u9879<\/th>\n<th>time interval<\/th>\n<th>reference cost<\/th>\n<th>\u903e\u671f\u98ce\u9669<\/th>\n<\/tr>\n<tr>\n<td>\u5e74\u5ba1\uff08BR \u7eed\u671f + NAR1\uff09<\/td>\n<td>\u516c\u53f8\u6210\u7acb\u5468\u5e74\u65e5\u8d77 42 \u5929\u5185<\/td>\n<td>1,000\u20133,000 \u6e2f\u5e01<\/td>\n<td>NAR1 \u7f5a\u6b3e 870\u20133,480 \u6e2f\u5e01<\/td>\n<\/tr>\n<tr>\n<td>do the books<\/td>\n<td>\u7ed3\u8d26\u65e5\u540e\u6574\u7406\u5355\u636e<\/td>\n<td>\u89c6\u8425\u4e1a\u989d 3,000 \u8d77<\/td>\n<td>\u65e0\u8d26\u62d6\u7d2f\u5ba1\u8ba1\u4e0e\u62a5\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>audits<\/td>\n<td>\u62a5\u7a0e\u524d\u7531 CPA \u51fa\u5177<\/td>\n<td>5,000\u201315,000 \u6e2f\u5e01<\/td>\n<td>\u65e0\u5ba1\u8ba1\u4e0d\u5f97\u62a5\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u5229\u5f97\u7a0e\u62a5\u7a0e<\/td>\n<td>\u9996\u7a0e\u8868 18 \u4e2a\u6708\u5185\uff0c\u4e4b\u540e\u6bcf\u5e74<\/td>\n<td>\u9644\u5ba1\u8ba1\u62a5\u8868<\/td>\n<td>\u4f30\u7a0e + \u7f5a\u6b3e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5177\u4f53\u6570\u5b57\uff1a\u5546\u4e1a\u767b\u8bb0\u8bc1\u7eed\u671f\u6807\u51c6\u8d39 2,250 \u6e2f\u5e01\uff08\u8fd1\u5e74\u653f\u5e9c\u5bbd\u514d\u540e\u5e38\u4ec5\u7f34 150 \u6e2f\u5e01\u5f81\u8d39\uff09\uff1b\u5468\u5e74\u7533\u62a5\u8868 NAR1 \u57fa\u7840\u8d39 105 \u6e2f\u5e01\uff0c\u903e\u671f 42 \u5929\u5185\u4ecd 105\uff0c\u8d85 42 \u5929\u81f3 3 \u4e2a\u6708 870\uff0c3\u20136 \u4e2a\u6708 1,740\uff0c6\u20139 \u4e2a\u6708 2,610\uff0c\u8d85 9 \u4e2a\u6708 3,480 \u6e2f\u5e01\u3002\u9996\u4efd\u5229\u5f97\u7a0e\u8868\u5728\u516c\u53f8\u6210\u7acb\u540e\u7ea6 18 \u4e2a\u6708\u5185\u53d1\u51fa\uff0c\u4e4b\u540e\u6bcf\u5e74\u968f\u7ed3\u8d26\u65e5\u6709\u4e0d\u540c\u5ef6\u671f\u6863\u671f\u3002<\/p>\n<p>\u5e74\u5ba1\u903e\u671f\u7f5a\u6b3e\u5206\u6863\uff0c\u4e00\u76ee\u4e86\u7136<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u903e\u671f\u65f6\u6bb5<\/th>\n<th>NAR1 \u5468\u5e74\u7533\u62a5\u8868\u7f5a\u6b3e<\/th>\n<\/tr>\n<tr>\n<td>42 \u5929\u5185<\/td>\n<td>105 \u6e2f\u5e01<\/td>\n<\/tr>\n<tr>\n<td>\u8d85 42 \u5929\u81f3 3 \u4e2a\u6708<\/td>\n<td>870 \u6e2f\u5e01<\/td>\n<\/tr>\n<tr>\n<td>3 \u81f3 6 \u4e2a\u6708<\/td>\n<td>1,740 \u6e2f\u5e01<\/td>\n<\/tr>\n<tr>\n<td>6 \u81f3 9 \u4e2a\u6708<\/td>\n<td>2,610 \u6e2f\u5e01<\/td>\n<\/tr>\n<tr>\n<td>\u8d85 9 \u4e2a\u6708<\/td>\n<td>3,480 \u6e2f\u5e01<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u903e\u671f\u8d8a\u4e45\u7f5a\u6b3e\u8df3\u6da8\u8d8a\u5feb\uff0c\u8d85\u8fc7 9 \u4e2a\u6708\u8fd8\u53ef\u80fd\u88ab\u516c\u53f8\u6ce8\u518c\u5904\u9664\u540d\uff0c\u6062\u590d\u624b\u7eed\u7e41\u7410\u4e14\u6602\u8d35\u3002<\/p>\n<p>Three Common Misconceptions<\/p>\n<p>\u4e00\u662f&#8221;\u96f6\u7533\u62a5&#8221;\u5f53\u4e07\u80fd\u3002\u6709\u94f6\u884c\u6d41\u6c34\u3001\u6709\u4e1a\u52a1\u5374\u505a\u96f6\u7533\u62a5\uff0c\u5c5e\u7792\u7a0e\uff0c\u7f5a\u6b3e\u53ef\u8fbe\u6f0f\u7a0e\u989d\u4e09\u500d\u5e76\u7559\u5211\u4e8b\u6848\u5e95\u3002\u4e8c\u662f\u53ea\u505a\u8d26\u4e0d\u5ba1\u8ba1\u3002\u53ea\u8981\u516c\u53f8\u6709\u8425\u8fd0\u3001\u6709\u8d44\u4ea7\uff0c\u5fc5\u987b\u7531\u9999\u6e2f\u6267\u4e1a\u4f1a\u8ba1\u5e08\u5ba1\u8ba1\uff0c\u4e0d\u53ef\u81ea\u8bf4\u81ea\u8bdd\u3002\u4e09\u662f\u62d6\u5230\u6700\u540e\u4e00\u523b\u624d\u5e74\u5ba1\uff0c\u903e\u671f\u7f5a\u6b3e\u5206\u6863\u8df3\u6da8\uff0c\u8fd8\u53ef\u80fd\u5f71\u54cd\u94f6\u884c\u8d26\u6237\u72b6\u6001\u3002<\/p>\n<p>\u4e09\u9053\u5408\u89c4\u7ea2\u7ebf\u522b\u8e29<\/p>\n<p>CRS\uff08\u5171\u540c\u7533\u62a5\u51c6\u5219\uff09\uff1a\u9999\u6e2f\u91d1\u878d\u673a\u6784\u4f1a\u5c06\u975e\u5c45\u6c11\u8d26\u6237\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u7ed9\u5185\u5730\u7a0e\u52a1\u5c40\uff0c\u8d26\u6237\u900f\u660e\u5316\u65f6\u4ee3\uff0c\u8fdd\u89c4\u8d44\u91d1\u65e0\u6240\u9041\u5f62\u3002\u7ecf\u6d4e\u5b9e\u8d28\uff08ESR\uff09\uff1a\u4ece\u4e8b\u63a7\u80a1\u3001IP\u3001\u822a\u8fd0\u7b49&#8221;\u76f8\u5173\u6d3b\u52a8&#8221;\u7684\u516c\u53f8\uff0c\u987b\u5728\u9999\u6e2f\u5177\u5907\u76f8\u5e94\u5b9e\u8d28\uff08\u96c7\u5458\u3001\u5f00\u652f\u3001\u51b3\u7b56\u5730\uff09\uff0c\u7eaf\u58f3\u96be\u8fc7\u5173\u3002UBO\uff08\u6700\u7ec8\u53d7\u76ca\u4eba\uff09\uff1a\u987b\u8bc6\u522b\u5e76\u767b\u8bb0\u6700\u7ec8\u53d7\u76ca\u6240\u6709\u4eba\u4e8e SCR\uff0c\u4fe1\u606f\u4e0d\u5b9e\u53ef\u88ab\u7f5a\u3002<\/p>\n<p>\u505a\u8d26\u3001\u5ba1\u8ba1\u3001\u62a5\u7a0e\uff0c\u4e00\u6b65\u6b65\u600e\u4e48\u8d70<\/p>\n<p>\u505a\u8d26\uff1a\u6536\u96c6\u94f6\u884c\u6708\u7ed3\u5355\u3001\u6536\u652f\u53d1\u7968\u3001\u5408\u540c\u3001\u5de5\u8d44\u4e0e\u79df\u91d1\u5355\u636e\uff0c\u6309\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u6574\u7406\u6210\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0e\u635f\u76ca\u8868\u3002\u5ba1\u8ba1\uff1a\u7531\u9999\u6e2f\u6267\u4e1a\u4f1a\u8ba1\u5e08\uff08CPA\uff09\u6838\u5bf9\u51ed\u8bc1\u3001\u53d1\u51fd\u8be2\u8bc1\u3001\u51fa\u5177\u5ba1\u8ba1\u62a5\u544a\u3002\u62a5\u7a0e\uff1a\u8fde\u540c\u5ba1\u8ba1\u62a5\u8868\u63d0\u4ea4\u5229\u5f97\u7a0e\u8868\uff0c\u7a0e\u52a1\u5c40\u8bc4\u7a0e\u540e\u53d1\u51fa\u7f34\u7a0e\u901a\u77e5\u3002\u82e5\u5229\u6da6\u975e\u9999\u6e2f\u6765\u6e90\uff0c\u53ef\u540c\u6b65\u63d0\u4ea4\u79bb\u5cb8\u8c41\u514d\u7533\u8bf7\uff0c\u83b7\u6279\u540e\u8be5\u90e8\u5206\u4e0d\u7f34\u5229\u5f97\u7a0e\u2014\u2014\u8fd9\u4e5f\u662f\u8d38\u6613\u578b\u516c\u53f8\u5e38\u7528\u7684\u5408\u89c4\u8282\u7a0e\u8def\u5f84\u3002<\/p>\n<p>\u4e00\u5e74\u7ef4\u62a4\u603b\u8d26\u5927\u6982\u591a\u5c11<\/p>\n<p>\u5bf9\u8425\u4e1a\u989d\u9002\u4e2d\u3001\u4e1a\u52a1\u6e05\u6670\u7684\u5c0f\u5fae\u4f01\u4e1a\uff0c\u5e74\u5ba1\u7ea6 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