{"id":6117,"date":"2020-02-24T15:59:55","date_gmt":"2020-02-24T07:59:55","guid":{"rendered":"https:\/\/www.quickin.com.tw\/%e9%88%9e%e9%99%bderp\/i-tec-erp\/i-tec-ifrs-eas-erp\/"},"modified":"2020-09-08T23:39:17","modified_gmt":"2020-09-08T15:39:17","slug":"i-tec-ifrs-eas-erp","status":"publish","type":"page","link":"https:\/\/www.quickin.com.tw\/zh-hans\/%e9%88%9e%e9%99%bderp\/i-tec-erp\/i-tec-ifrs-eas-erp\/","title":{"rendered":"i-TEC IFRS \/ EAS ERP"},"content":{"rendered":"<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>\u570b\u969b\u6703\u8a08\u540d\u8a5e\u8aaa\u660e<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<p>i-GAAP\uff1ainternational Generally Accepted Accounting Principles (\u570b\u969b\u516c\u8a8d\u6703\u8a08\u901a\u5247)<br \/>\nIAS\uff1aInternational Accounting Standard(s) (\u570b\u969b\u6703\u8a08\u6e96\u5247)<br \/>\nIFRS\uff1aInternational Financial Reporting Standard (\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247)<\/p>\n<\/div>\n<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>\u53f0\u7063\u63a1\u7528IFRS\u6642\u7a0b\u00a0<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<p><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"495\" src=\"\/wp-content\/uploads\/2020\/04\/ERP-IE02.png\" alt=\"i-TEC IFRS \/ EAS ERP-1E02\" title=\"i-TEC IFRS \/ EAS ERP-1E02\"style=\"max-width:100%;height:auto;\"class=\"alignnone size-full wp-image-7699\" \/>\n<\/div>\n<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>IFRS\u5c0dERP\u7cfb\u7d71\u4e4b\u91cd\u8981\u5f71\u97ff<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<h5 data-fontsize=\"17\" data-lineheight=\"29\"><strong>1.\u00a0<\/strong><strong>\u5831\u8868\u7684\u5dee\u7570<\/strong><\/h5>\n<\/div>\n<div class=\"fusion-text\">\n<p>1-1\u8ca1\u52d9\u72c0\u6cc1\u8868(\u8cc7\u7522\u8ca0\u50b5\u8868)\u4e4b\u5dee\u7570<br \/>\n\u2022 \u5831\u8868\u540d\u7a31&amp;\u6392\u5217\u898f\u5247\u4e0d\u540c<br \/>\n\u2022 IFRS\u51c6\u8a31\u6240\u6709\u8cc7\u7522\u63a1\u7528\u516c\u5e73\u50f9\u503c(\u53ef\u4ee5\u91cd\u4f30\u50f9\u503c) \u2192 \u5176\u4ed6\u7d9c\u5408\u6de8\u5229<br \/>\n1-2\u7d9c\u5408\u640d\u76ca\u8868(\u640d\u76ca\u8868)\u4e4b\u5dee\u7570<br \/>\n\u2022 \u5831\u8868\u540d\u7a31&amp;\u683c\u5f0f\u4e0d\u540c<br \/>\n\u2022 \u7d9c\u5408\u6de8\u5229\u53ef\u4ee5\u5217\u51fa\u7d04\u56db\u985e\u8f03\u7279\u5225\u7684\u9805\u76ee<br \/>\n\u2013 \u5099\u4f9b\u51fa\u552e\u8b49\u5238(\u640d)\u76ca<br \/>\n\u2013 \u63db\u7b97\u8abf\u6574\u6578(\u501f)\u8cb8<br \/>\n\u2013 \u8cc7\u7522\u91cd\u4f30\u76c8\u9918(\u91cd\u4f30\u589e\u503c)<br \/>\n\u2013 \u9000\u4f11\u91d1\u7cbe\u7b97\u5229\u76ca(\u640d\u5931)<br \/>\n1-3\u73fe\u91d1\u6d41\u91cf\u8868\u4e4b\u5dee\u7570<br \/>\n\u2022 \u9f13\u52f5\u63a1\u7528\u76f4\u63a5\u6cd5<br \/>\n\u2022 IFRS\u5c07\u9280\u884c\u900f\u652f\u5217\u70ba\u7d04\u7576\u73fe\u91d1<br \/>\n\u2022 \u67d0\u4e9b\u6703\u8a08\u79d1\u76ee\u5206\u985e\u4e0d\u540c<br \/>\n1-4\u80a1\u6771\u6b0a\u76ca\u8b8a\u52d5\u8868\u4e4b\u5dee\u7570<br \/>\n\u2022 IFRS\u5141\u8a31\u4f01\u696d\u5982\u679c\u5df2\u7d93\u63d0\u4f9b\u7d9c\u5408\u6de8\u5229\u8868, \u5247\u53ef\u7701\u7565\u4e0d\u7528\u63d0\u4f9b\u80a1\u6771\u6b0a\u76ca\u8b8a\u52d5\u8868\u3002<br \/>\n1-5\u6bcd\u516c\u53f8\u4ee5\u5408\u4f75\u5831\u8868\u70ba\u6b63\u5f0f\u5831\u8868 (\u300a\u5b50\u516c\u53f8\u5408\u4f75\u50b3\u7968\u7522\u751f\u300b)\u3002<\/p>\n<\/div>\n<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>2.\u00a0\u6703\u79d1\u8655\u7406\u7684\u5dee\u7570<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<p>2-1\u6536\u5165\u8a8d\u5217\u00a0:<br \/>\n\u2022\u00a0\u00a0IFRS\u4ee5\u300c\u51fa\u552e\u5546\u54c1\u6240\u6709\u6b0a\u7684\u98a8\u96aa\u8207\u5831\u916c\u662f\u5426\u79fb\u8f49\u300d\u5224\u65b7\u53ef\u5426\u8a8d\u5217\u6536\u5165<br \/>\n\u2022\u00a0\u00a0\u552e\u5f8c\u4fdd\u56fa\u670d\u52d9\/\u7a4d\u9ede\u6578\u9001\u8d08\u54c1\/\u7d2f\u7a4d\u54e9\u7a0b\u63db\u6a5f\u7968(\u5ba2\u6236\u5fe0\u8aa0\u5ea6\u8a08\u5283)\u2192\u6536\u5165\u905e\u5ef6<br \/>\n2-2\u56fa\u5b9a\u8cc7\u7522<br \/>\n\u2022\u00a0\u00a0\u5408\u4f75\u5831\u8868\u00a0:\u00a0\u540c\u4e00\u4e8b\u4ef6\u8981\u8abf\u6574\u6210\u540c\u4e00\u653f\u7b56\u4e4b\u5f8c,\u00a0\u624d\u80fd\u5408\u4f75\u3002E.g.\u00a0\u4e00\u6a23\u7684\u8a2d\u5099,\u00a0\u53f0\u7063\u52065\u5e74\u6524\u63d0,\u65b0\u52a0\u5761\u520610\u5e74\u6524\u63d0\u3002<br \/>\n\u2022\u00a0\u00a0\u529f\u80fd\u6027\u8ca8\u5e63\u00a0:<br \/>\n\u2013\u00a0\u6210\u672c\u6cd5\u2192\u8ffd\u6eaf\u2192e.g. 10\u5e74\u524d\u53d6\u5f97,\u00a0\u8981\u752810\u5e74\u524d\u7684\u91d1\u984d\u63db\u7b97\u7576\u6642\u7684\u529f\u80fd\u5e63\u91d1\u984d\u6524\u63d0\u3002<br \/>\n\u2013\u00a0\u91cd\u8a55\u50f9\u6cd5\u2192\u589e\u503c(\u5176\u4ed6\u7d9c\u5408\u6de8\u5229)\u3001\u6e1b\u503c(\u7576\u671f\u640d\u5931)<br \/>\n2-3\u529f\u80fd\u6027\u8ca8\u5e63<br \/>\n2-4\u90e8\u9580\u5225\u71df\u904b\u8cc7\u8a0a<br \/>\n2-5\u5408\u4f75\u5831\u8868<\/p>\n<\/div>\n<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>ERP\u5f9e ROC GAAP \u5230 EAS \u7684\u56e0\u61c9<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<p>\u5c08\u5c6c\u65bc\u53f0\u7063\u4e2d\u5c0f\u4f01\u696d\u4e4b\u300c\u4f01\u696d\u6703\u8a08\u6e96\u5247, EAS\u300d\uff08Enterprise Accounting Standard\uff09\u5df2\u65bc105\u5e741\u67081\u65e5\u6b63\u5f0f\u4e0a\u8def\u3002\u4ee5\u4e2d\u5c0f\u4f01\u696d105\u5e74\u5ea6\u8ca1\u52d9\u5831\u8868\u5c07\u9808\u4f9d\u7167EAS\u7de8\u88fd\uff0c\u5982\u4f55\u4f9d\u7167\u8ca1\u52d9\u6703\u8a08\u6e96\u5247\u516c\u5831\uff08\u7c21\u7a31ROC GAAP\uff09\u7de8\u88fd\u7684\u8ca1\u52d9\u5831\u8868\u8f49\u63db\u5230EAS\uff0c\u5c07\u662f\u4e2d\u5c0f\u4f01\u696d\u9996\u8981\u9762\u5c0d\u7684\u8ab2\u984c\u3002<\/p>\n<\/div>\n<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>\u8f49\u63db\u91cd\u9ede\u4e00\uff1a\u8cc7\u7522\u8ca0\u50b5\u8868<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<p><img decoding=\"async\" width=\"824\" height=\"597\" src=\"\/wp-content\/uploads\/2020\/04\/ERP-IE03.png\" alt=\"i-TEC IFRS \/ EAS ERP-1E03\" title=\"i-TEC IFRS \/ EAS ERP-1E03\" style=\"max-width:100%;height:auto;\" class=\"alignnone size-full wp-image-7704\" \/><\/p>\n<\/div>\n<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>\u8f49\u63db\u91cd\u9ede\u4e8c\uff1a\u7d9c\u5408\u640d\u76ca\u8868<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<p><img decoding=\"async\" width=\"823\" height=\"583\" src=\"\/wp-content\/uploads\/2020\/04\/ERP-IE04.png\" alt=\"i-TEC IFRS \/ EAS ERP-1E04\"title=\"i-TEC IFRS \/ EAS ERP-1E04\"  style=\"max-width:100%;height:auto;\" class=\"alignnone size-full wp-image-7708\" \/>\n<\/div>\n<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>\u8f49\u63db\u91cd\u9ede\u4e09\uff1a\u6703\u8a08\u79d1\u76ee\u5c0d\u61c9<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<p><img loading=\"lazy\" decoding=\"async\" width=\"824\" height=\"593\" src=\"\/wp-content\/uploads\/2020\/04\/ERP-IE05.png\" alt=\"i-TEC IFRS \/ EAS ERP-1E05\" title=\"i-TEC IFRS \/ EAS ERP-1E05\"style=\"max-width:100%;height:auto;\" class=\"alignnone size-full wp-image-7712\" \/><\/p>\n<\/div>\n<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>\u8f49\u63db\u91cd\u9ede\u56db\uff1a\u8f49\u63db\u5de5\u4f5c\u8a08\u756b\u8868<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<p><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"505\" src=\"\/wp-content\/uploads\/2020\/04\/ERP-IE06.png\" alt=\"i-TEC IFRS \/ EAS ERP-1E06\" title=\"i-TEC IFRS \/ EAS ERP-1E06\" style=\"max-width:100%;height:auto;\" class=\"alignnone size-full wp-image-7716\" \/><\/p>\n<\/div>\n<div class=\"fusion-text\">\n<h4 data-fontsize=\"18\" data-lineheight=\"27\"><strong>ERP\u7cfb\u7d71\u8f49\u63db\u7a0b\u5e8f\u5716\u00a0<\/strong><\/h4>\n<\/div>\n<div class=\"fusion-text\">\n<p><img loading=\"lazy\" decoding=\"async\" width=\"858\" height=\"523\" src=\"\/wp-content\/uploads\/2020\/04\/ERP-IE07.jpg\" alt=\"i-TEC IFRS \/ EAS ERP-1E07\" title=\"i-TEC IFRS \/ EAS ERP-1E07\" style=\"max-width:100%;height:auto;\"  class=\"alignnone size-full wp-image-7720\" \/>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u570b\u969b\u6703\u8a08\u540d\u8a5e\u8aaa\u660e i-GAAP\uff1ainternational Generally Accepted Accoun [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":6030,"parent":3787,"menu_order":1102,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"nav":[70],"class_list":["post-6117","page","type-page","status-publish","has-post-thumbnail","hentry","nav-i-tec-erp-zh"],"_links":{"self":[{"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/pages\/6117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/comments?post=6117"}],"version-history":[{"count":0,"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/pages\/6117\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/pages\/3787"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/media\/6030"}],"wp:attachment":[{"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/media?parent=6117"}],"wp:term":[{"taxonomy":"nav","embeddable":true,"href":"https:\/\/www.quickin.com.tw\/zh-hans\/wp-json\/wp\/v2\/nav?post=6117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}