EPISODE · May 1, 2026 · 22 MIN
EP005 |【FAR】看穿資產負債表的美顏濾鏡
from The CPA Journey｜會計之旅 · host CPA Journey Studio
了解資產負債表的限制。 資產負債表僅能反映特定時間點的財務狀況，而非動態的營運過程。 資產負債表就像靜態快照，無法呈現現金流動的確確時機，也難以衡量企業的營運效率。 由於許多資產是以歷史成本而非市場價值入帳，且內部發展的無形資產（如品牌與人才）通常不予列示，因此帳面金額與真實經濟價值常有落差。 此外，報表中的折舊與各項準備金高度依賴管理階層的估計與判斷，並非絕對客觀。 總結而言，資產負債表雖重要，但需配合損益表與現金流量表，才能完整評估企業的財務全貌。 -- Hosting provided by SoundOn
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EP005 |【FAR】看穿資產負債表的美顏濾鏡
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