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ๅฟ…่ฆ็š„ๆŽˆๆฌŠ b) ๆˆ– a) ใ€‚ <a href="https://accounting0008.z9.web.core.windows.net/research/accounting0008-(29).html"
    >็™ป่จ˜ๅ…ฌๅธ</a> ไฝฟ็”จโ€œ็™ผๅธƒ่ชž่จ€โ€้ธ้ …๏ผŒ่‡ช็”ฑๅˆ—่กจๆˆ–่‡ช็”ฑ้€š็Ÿฅๅฐ‡ไปฅๆญค่™•็‚บๆปฟ่ถณ้Žๆฟพๆขไปถ็š„ๆ‰€ๆœ‰ๆณ•ๅพ‹้—œไฟ‚ๆŒ‡ๅฎš็š„่ชž่จ€้กฏ็คบใ€‚
    ่‹ฑ่ชžๅ’Œๅพท่ชž็‰ˆๆœฌ็š„่ซ‹ๅ‡ๅ–ฎๅ’Œ่ซ‹ๅ‡้€š็Ÿฅๅฏไปฅๅœจ่œๅ–ฎ้ …โ€œๆ‰“ๅฐ/ๅฐฑๆฅญ/่ซ‹ๅ‡ๅ–ฎโ€ไธญๆบ–ๅ‚™๏ผŒ็พๅทฒๅฎŒๆˆไธฆๅฏๅœจๆˆ‘ๅ€‘็š„็•ถๅ‰็‰ˆๆœฌไธญไฝฟ็”จใ€‚<br/><br
    />่จ˜้Œ„่€ƒๅ‹คๆ•ธๆ“šๅพŒ๏ผŒๅฟ…้ฌšๆ นๆ“šไฟฎๆ”นๅพŒ็š„่€ƒๅ‹คๆ•ธๆ“š้€ฒ่กŒ็—…ๅ‡ๅทฅ่ณ‡ๅ’Œๅนด็ต‚่จˆ็ฎ—ใ€‚
    ๅฆ‚ๆžœๆ‚จไธๆƒณ้‡ๆ–ฐ้–‹ๆฅญ๏ผŒๅ‰‡ๅฟ…้ ˆ้ธๆ“‡ๅนดๅบฆ้–‹ๆฅญไธญ็œ็•ฅ็š„้ธ้ …ใ€‚<br/><br/>5 ้–‹็™ผๅ„ฒๅ‚™ๅˆ†ๆž ็จ‹ๅบๅˆ†ๆžๆฏๅนดๅฝขๆˆ็š„้–‹็™ผๅ„ฒๅ‚™ๅŠๅ…ถๅœจ้–‹ๆ”พ
    /ๅทฅๅ…ท/้–‹็™ผๅ„ฒๅ‚™ๆก†ๆžถๅŠŸ่ƒฝไธญ็š„ไฝฟ็”จๆƒ…ๆณใ€‚ ่ฉฒๅˆ†ๆžไธญ็š„่จญๅ‚™็จ‹ๅบๆœƒ่€ƒๆ…ฎๅทฒ็”จ็š„้–‹็™ผๅ„ฒๅ‚™ใ€‚
    ๅœจ้–‹็™ผๅ„ฒๅ‚™ๆก†ๆžถๅŠŸ่ƒฝไธญ๏ผŒๆ‚จๅฏไปฅ่จ˜้Œ„ๆฏๅนด็š„่Šฑๅœ’๏ผŒๅœจ้–‹็™ผๅ„ฒๅ‚™ไฝฟ็”จ่œๅ–ฎ้ …ไธญ๏ผŒๆ‚จๅฏไปฅๆŒ‰่จญๅ‚™ๅ’ŒๅŸน่จ“ๅนดไปฝ่จ˜้Œ„ๆฏๅนด็š„ไฝฟ็”จ้‡ใ€‚
    ่ฉฒ่จˆๅŠƒๅƒ…ๆ นๆ“š็จ…ๆณ•ๅฐ‡ๅ–ฎ้ …่ณ‡็”ขไธญๅทฒไฝฟ็”จ็š„้–‹็™ผๆบ–ๅ‚™้‡‘ไฝœ็‚บ้ ๆ”ค้Šท่€ƒๆ…ฎๅœจๅ…งใ€‚ ๅŸบๆ–ผ่ณ‡็”ขๅˆ†ๆž้–‹็ซ‹่ณฌๆˆถ้กžๅˆฅ 1
    ่ฉฒๅŠŸ่ƒฝๅƒ…ๅœจ็ฎก็†่ณ‡็”ขๅˆ†ๆž้–‹ๅง‹ๆ™‚็›ธ้—œ๏ผŒๅฆ‚ๆžœๆ“ไฝœๅ“ก่จ˜้Œ„ไบ†่ณ‡็”ขๅˆ†ๆžๆ•ธๆ“š๏ผŒ็จ‹ๅบๅฐ‡ๆ“šๆญคๅ‰ตๅปบ่ณฌๆˆถ้กžๅˆฅ 1 ็š„้–‹ๆˆถๅˆ†้กž่ณฌๆ‘˜้Œ„ใ€‚
    ๏ผˆไนŸ้ฉ็”จๆ–ผๅนดไธญ้–‹ๆฅญ๏ผ๏ผ‰ ๅˆฉๆฏๆŠ˜ๆ‰ฃ
    ้€š้Žๅ–ฎๆ“Š่ณ‡็”ขๆ•ธๆ“šๅฑๅน•็š„ๅˆฉๆฏๆŠ˜ๆ‰ฃๅญ—ๆฎตไธญ็š„่ฉณ็ดฐไฟกๆฏๆŒ‰้ˆ•๏ผŒ่ฉฒ็จ‹ๅบๅ…่จฑๆ‚จ่จ˜้Œ„ๆฏๅนดไฝฟ็”จ็š„ๅˆฉๆฏๆŠ˜ๆ‰ฃใ€‚<br/><br
    />็”ฑๆ–ผ่œๅ–ฎ้ …็š„ๆŒ‰้ˆ•็›ธๅŒ๏ผŒ่ฉฒๆŒ‰้ˆ•ๅฏ่ฆ‹๏ผŒไฝ†ๆขๅพฉ้ป˜่ชๆŒ‰้ˆ•ๅœจไปปไฝ•่ˆ‡ๅ…ฌๅธ็›ธ้—œ็š„้ƒจๅˆ†ไธญ้ƒฝไธๅฏ็”จใ€‚
    ้€š้ŽๆญคๆŒ‰้ˆ•๏ผŒๆˆ‘ๅ€‘ๅฏไปฅๅˆช้™คไธๅ†้œ€่ฆไฝฟ็”จ็š„ไฝœๆฅญ็ทจ่™Ÿใ€‚ ๅƒ…็•ถ่ทไฝ็ทจ่™Ÿๆœชๅˆ†้…็ตฆๅ“กๅทฅๆ™‚ๆ‰่ƒฝๅˆช้™คใ€‚
    ๆ•ธๆ“šๅ‚ณ่ผธ็š„ๅฏ่ƒฝๆ€งๆœ‰ๅˆฉๆ–ผๆˆ‘ๅ€‘ๆ•ธๆ“š็š„ๆŒ็บŒ่™•็†ใ€‚<br/><br
    />็‚บไบ†่ƒฝๅค ่งฃๆฑบๅฐ‡็™ผ่ฒจๅˆ†่งฃ็‚บไบŒ็ดšๅˆ†้กžๅธณ็ทจ่™Ÿ็š„ๅ•้กŒ๏ผŒๆˆ‘ๅ€‘่ฆๅˆ†่งฃ็š„ไบŒ็ดšๅˆ†้กžๅธณ็ทจ่™Ÿๅฟ…้ ˆๅŒ…ๅซๅœจๆœƒ่จˆ็ง‘็›ฎ่กจไธญใ€‚
    ๅœจๆ–ฐๅนด้–‹ๅง‹ไน‹ๅ‰๏ผŒๅฐ็ฎก็† 2022 ๅนด็š„่จˆๅŠƒๆ•ธๆ“š้€ฒ่กŒๅ‚™ไปฝ้žๅธธ้‡่ฆใ€‚
    ๅฆ‚ๆžœ่ณฌๆœฌ้ƒจ้–€ๆ˜ฏๅพžๅค–้ƒจ็ณป็ตฑๅฐŽๅ…ฅ็š„๏ผŒๆˆ‘ๅ€‘้‚„ๅฏไปฅๅœจๆœฌ็ณป็ตฑไธญ่ผธๅ…ฅ็ตฆๅฎš้ƒจ้–€็ทจ่™Ÿๅฐๆ‡‰็š„ๆจ™่ญ˜็ฌฆ๏ผŒ้€™ๆจฃๅฐฑๅฏไปฅๅŒน้…ๅฐŽๅ…ฅๆ™‚ๅค–้ƒจ็ณป็ตฑไธญๆจ™่จ˜
    ็š„ใ€ๅทฅ่ณ‡็จ‹ๅบไธญ่จ˜้Œ„็š„้ƒจ้–€็ทจ่™Ÿใ€‚
    ๅฆ‚ๆžœ่ณฌๆœฌๅˆ†้ƒจๆ˜ฏๅพžๅค–้ƒจ็ณป็ตฑๅฐŽๅ…ฅ็š„๏ผŒๆˆ‘ๅ€‘้‚„ๅฏไปฅๅœจๆœฌ็ณป็ตฑไธญ่ผธๅ…ฅ็ตฆๅฎšๅทฅ่™Ÿๅฐๆ‡‰็š„ๆจ™่ญ˜็ฌฆ๏ผŒ้€™ๆจฃๅฐฑๅฏไปฅ่ˆ‡ๅฐŽๅ…ฅๆ™‚ๅค–้ƒจ็ณป็ตฑไธญๆจ™่จ˜็š„ใ€ๅทฅ
    ่ณ‡็จ‹ๅบไธญ่จ˜้Œ„็š„ๅทฅ่™Ÿ้€ฒ่กŒๅŒน้…ใ€‚ ้€™ๆ˜ฏๅฟ…่ฆ็š„๏ผŒๅ› ็‚บๅฆ‚ๆžœๅŒๆ™‚ๅญ˜ๅœจ้Œฏ่ชคๆ”ถๆ“šๅ’Œ่‰ฏๅฅฝๆ”ถๆ“š๏ผŒ
    ๆไบคๆ™‚ๅพˆ้›ฃๆŸฅๅ‡บๅ“ชไบ›ๅ…งๅฎนๆฒ’ๆœ‰้€ฒๅŽป๏ผŒๅ“ชไบ›ๅ…งๅฎน้œ€่ฆ้‡ๆ–ฐๆไบค<br/><img width="406" src="https://blog.simpany.co/wp-content
    /uploads/2017/02/feature-image-้–‹ๅ…ฌๅธ่ฆ็นณไป€้บผ็จ…๏ผŸ็‡Ÿๆ‰€็จ…-โผ†--809x449.png" /><br/><br
    />ๆŒ‡็คบๆ‡‰ๅพžๅ“ชไบ›่จญๅ‚™็™ผ้€๏ผŒๆœ€็ฐกๅ–ฎ็š„ๆ–นๆณ•ๆ˜ฏๆจ™่จ˜ ๅœจๆˆ‘ๅ€‘ไน‹ๅ‰็š„็‰ˆๆœฌไธญ๏ผŒๅฆ‚ๆžœ็•ถๅ‰ไฟ้šชๆณ•ๅพ‹้—œไฟ‚ๅ…ˆๆ–ผ EFO ๆณ•ๅพ‹้—œไฟ‚๏ผŒๅ‰‡ Tรกppรฉnz
    ่จˆ็ฎ—ไธญ็š„ๆŒ็บŒๆณ•ๅพ‹้—œไฟ‚็š„้–‹ๅง‹ๆ—ฅๆœŸไธๆญฃ็ขบใ€‚ <a href="https://accounting0001.z1.web.core.windows.net/research
    /accounting0001-(9).html">ๅฐๅŒ—ๆœƒ่จˆไบ‹ๅ‹™ๆ‰€</a>
    ๅœจ้€™็จฎๆƒ…ๆณไธ‹๏ผŒๅœจ็ขบๅฎšๆŒ็บŒๆณ•ๅพ‹้—œไฟ‚็š„ๆœŸ้™ๆ™‚๏ผŒ้‚„่€ƒๆ…ฎไบ†EFOๆณ•ๅพ‹้—œไฟ‚ๆฏ”็•ถๅ‰ๆณ•ๅพ‹้—œไฟ‚ๆๅ‰่‡ณๅคš30ๅคฉ็ต‚ๆญข็š„ๆœŸ้™ใ€‚
    ๅœจๆˆ‘ๅ€‘ไน‹ๅ‰็š„็‰ˆๆœฌไธญ๏ผŒใ€Š่ทๆฅญๅŸน่จ“ๆ‰‹ๅ†Šใ€‹ใ€‚
    ๆŒๆœ‰่ทๆฅญๅŸน่จ“ๅˆๅŒ็š„ๅ“กๅทฅ๏ผˆ็พไปฃ็ขผ็‚บ120๏ผ‰็š„ๆ•ธๆ“š้œ€่ฆ่‡ชๆŸฅๆ™‚๏ผŒๅฟ…้ ˆไปฅๅŽŸไปฃ็ขผ20็š„็”ณ่ซ‹ไปฃ็ขผ่กŒ่ณช้‡้€ฒ่กŒใ€‚
    ๅœจ็—…ๅ‡ๅทฅ่ณ‡ๆ ธ็ฎ—็•Œ้ข็š„โ€œไธŠไธ€ๅนด็ต่ฝ‰็š„็ฆๅˆฉโ€้ƒจๅˆ†ไธญ๏ผŒ้œ€่ฆ่จ˜้Œ„่ฟฝๆบฏ่‡ณ2022ๅนด12ๆœˆ็ต็ฎ—็š„็ฆๅˆฉ็š„ๆ•ธๆ“š๏ผŒไปฅไพฟ้€™ไบ›ๆ•ธๆ“šไนŸ่ƒฝๅœจๆ•ธๆ“šๆœๅ‹™ไธŠ
    ๆญฃ็ขบๆ”ถ้›†ใ€‚<br/>
ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”
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javascript
ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”
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css
ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”ื”
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