{"id":313224,"date":"2024-05-20T22:59:14","date_gmt":"2024-05-20T14:59:14","guid":{"rendered":""},"modified":"2024-05-20T22:59:25","modified_gmt":"2024-05-20T14:59:25","slug":"%e5%90%88%e5%90%8c%e8%83%bd%e6%ba%90%e7%ae%a1%e7%90%86%e6%9c%ba%e5%88%b6%e4%b8%8b%e7%9a%84%e8%b4%a6%e5%8a%a1%e5%a4%84%e7%90%86-%e6%94%b6%e5%85%a5%e3%80%81%e6%88%90%e6%9c%ac%e6%80%8e%e4%b9%88%e7%a1%ae","status":"publish","type":"post","link":"https:\/\/docs.pingcode.com\/ask\/313224.html","title":{"rendered":"\u5408\u540c\u80fd\u6e90\u7ba1\u7406\u673a\u5236\u4e0b\u7684\u8d26\u52a1\u5904\u7406 \u6536\u5165\u3001\u6210\u672c\u600e\u4e48\u786e\u8ba4"},"content":{"rendered":"<p style=\"text-align:center\"><img decoding=\"async\" src=\"https:\/\/cdn-kb.worktile.com\/kb\/wp-content\/uploads\/2024\/04\/26234012\/1caf19e9-f647-4c35-907a-399defe15ea0.webp\" alt=\"\u5408\u540c\u80fd\u6e90\u7ba1\u7406\u673a\u5236\u4e0b\u7684\u8d26\u52a1\u5904\u7406 \u6536\u5165\u3001\u6210\u672c\u600e\u4e48\u786e\u8ba4\" 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GAAP\uff09\u7b49\u3002<\/p>\n<\/p>\n<p><h4>\u56fd\u9645\u6807\u51c6\u7684\u517c\u5bb9\u6027<\/h4>\n<\/p>\n<p><p>\u968f\u7740\u5168\u7403\u5316\u7a0b\u5ea6\u7684\u63d0\u9ad8\uff0c\u5f88\u591aESCO\u53ef\u80fd\u9700\u8981\u540c\u65f6\u9075\u5faa\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u3002\u80fd\u591f\u517c\u5bb9\u56fd\u9645\u6807\u51c6\u5728\u67d0\u79cd\u7a0b\u5ea6\u4e0a\u63d0\u9ad8\u4e86\u516c\u53f8\u7684\u56fd\u9645\u4fe1\u8a89\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u3002<\/p>\n<\/p>\n<p><h3>\u4e94\u3001\u98ce\u9669\u7ba1\u7406<\/h3>\n<\/p>\n<p><p>\u5408\u540c\u80fd\u6e90\u7ba1\u7406\u9879\u76ee\u6d89\u53ca\u5230\u7684\u98ce\u9669\u56e0\u7d20\u591a\u6837\uff0c\u6bd4\u5982\u6210\u672c\u98ce\u9669\u3001\u6280\u672f\u98ce\u9669\u3001\u5e02\u573a\u98ce\u9669\u7b49\u3002<strong>\u5bf9\u8fd9\u4e9b\u98ce\u9669\u8fdb\u884c\u8bc6\u522b\u3001\u8bc4\u4f30\u4ee5\u53ca\u5236\u5b9a\u76f8\u5e94\u5bf9\u7b56\uff0c\u662f\u786e\u4fdd\u9879\u76ee\u6210\u529f\u7684\u91cd\u8981\u524d\u63d0<\/strong>\u3002<\/p>\n<\/p>\n<p><h4>\u6210\u672c\u8d85\u652f\u98ce\u9669<\/h4>\n<\/p>\n<p><p>\u5728\u9879\u76ee\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\uff0c\u5b58\u5728\u539f\u6750\u6599\u4ef7\u683c\u6ce2\u52a8\u3001\u4eba\u5de5\u6210\u672c\u4e0a\u5347\u7b49\u5bfc\u81f4\u6210\u672c\u8d85\u652f\u7684\u98ce\u9669\u3002ESCO\u9700\u8981\u5236\u5b9a\u8be6\u5c3d\u7684\u9884\u7b97\uff0c\u5e76\u8fdb\u884c\u5b9a\u671f\u7684\u6210\u672c\u76d1\u63a7\u3002<\/p>\n<\/p>\n<p><h4>\u6280\u672f\u5b9e\u65bd\u98ce\u9669<\/h4>\n<\/p>\n<p><p>\u6280\u672f\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u53ef\u80fd\u7531\u4e8e\u6280\u672f\u9009\u62e9\u4e0d\u5f53\u6216\u8005\u5b9e\u65bd\u4e0d\u5230\u4f4d\u5bfc\u81f4\u7684\u98ce\u9669\u3002\u8fd9\u8981\u6c42ESCO\u5fc5\u987b\u5177\u5907\u76f8\u5e94\u7684\u6280\u672f\u8bc4\u4f30\u548c<a href=\"https:\/\/docs.pingcode.com\/blog\/project-management\/23316.html\" target=\"_blank\">\u9879\u76ee\u7ba1\u7406<\/a>\u80fd\u529b\u3002<\/p>\n<\/p>\n<p><h3>\u516d\u3001\u5185\u90e8\u63a7\u5236\u4e0e\u5ba1\u8ba1<\/h3>\n<\/p>\n<p><p>\u5bf9\u4e8e\u5408\u540c\u80fd\u6e90\u7ba1\u7406\u673a\u5236\u4e0b\u7684\u8d26\u52a1\u5904\u7406\uff0c<strong>\u5efa\u7acb\u5065\u5168\u7684\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u548c\u5b9a\u671f\u7684\u8d22\u52a1\u5ba1\u8ba1\u5de5\u4f5c\u5bf9\u4e8e\u786e\u4fdd\u8d26\u52a1\u6570\u636e\u7684\u771f\u5b9e\u6027\u3001\u51c6\u786e\u6027\u81f3\u5173\u91cd\u8981<\/strong>\u3002<\/p>\n<\/p>\n<p><h4>\u5185\u90e8\u63a7\u5236\u4f53\u7cfb<\/h4>\n<\/p>\n<p><p>\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u80fd\u5e2e\u52a9ESCO\u8bc6\u522b\u548c\u9884\u9632\u5404\u79cd\u8d22\u52a1\u98ce\u9669\uff0c\u6bd4\u5982\u8d22\u52a1\u821e\u5f0a\u3001\u4f1a\u8ba1\u9519\u8bef\u7b49\u3002\u5efa\u7acb\u5e76\u7ef4\u62a4\u7a33\u5065\u7684\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u662f\u4f01\u4e1a\u8d22\u52a1\u5065\u5eb7\u7684\u4fdd\u969c\u3002<\/p>\n<\/p>\n<p><h4>\u5ba1\u8ba1\u6d41\u7a0b<\/h4>\n<\/p>\n<p><p>\u5b9a\u671f\u7684\u5185\u90e8\u5ba1\u8ba1\u548c\u5fc5\u8981\u65f6\u7684\u5916\u90e8\u5ba1\u8ba1\uff0c\u53ef\u4ee5\u5bf9\u4f01\u4e1a\u7684\u8d22\u52a1\u72b6\u51b5\u8fdb\u884c\u72ec\u7acb\u7684\u68c0\u67e5\u9a8c\u8bc1\u3002\u8fd9\u4e9b\u5ba1\u8ba1\u5de5\u4f5c\u5e2e\u52a9\u4f01\u4e1a\u7ef4\u62a4\u516c\u4fe1\u529b\uff0c\u5e76\u53d1\u73b0\u53ca\u65f6\u7ea0\u6b63\u6f5c\u5728\u7684\u95ee\u9898\u3002<\/p>\n<\/p>\n<p><p>\u7efc\u4e0a\u6240\u8ff0\uff0c\u5408\u540c\u80fd\u6e90\u7ba1\u7406\u673a\u5236\u4e0b\u7684\u8d26\u52a1\u5904\u7406\u8981\u70b9\u6d89\u53ca\u591a\u65b9\u9762\u7684\u5185\u5bb9\uff0c\u4ece\u6536\u5165\u7684\u786e\u8ba4\u5230\u6210\u672c\u7684\u6838\u7b97\uff0c\u7a0e\u52a1\u7684\u5904\u7406\uff0c\u4f1a\u8ba1\u51c6\u5219\u7684\u9009\u62e9\uff0c\u4ee5\u53ca\u98ce\u9669\u7ba1\u7406\u548c\u5185\u90e8\u63a7\u5236\uff0c\u90fd\u8981\u6c42\u4f01\u4e1a\u6709\u4e25\u683c\u7684\u6d41\u7a0b\u548c\u4e13\u4e1a\u7684\u77e5\u8bc6\u3002\u8fd9\u4e9b\u5904\u7406\u539f\u5219\u548c\u6d41\u7a0b\u7684\u786e\u7acb\uff0c\u662f\u786e\u4fdd\u5408\u540c\u80fd\u6e90\u7ba1\u7406\u9879\u76ee\u7ecf\u6d4e\u6548\u76ca\u548c\u957f\u671f\u53ef\u884c\u6027\u7684\u91cd\u8981\u524d\u63d0\u3002<\/p>\n<\/p>\n<h2><strong>\u76f8\u5173\u95ee\u7b54FAQs\uff1a<\/strong><\/h2>\n<p><strong>1. 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