EPISODE · Jan 2, 2026 · 6 MIN
資本化與折舊如何美化財報?為什麼只看淨利一定會誤判公司體質
from 觀測點·聲解投資 · host Chloe & Ethan
公司明明花了大筆現金,為什麼損益表上的費用卻沒有同步出現?本集深入解析「資本化」與「折舊/攤銷」的會計邏輯,說明管理層如何透過使用年限與假設影響利潤數字,以及為什麼只看淨利極容易被誤導。透過 EBITDA、營運現金流與會計政策三個關鍵視角,教你判斷企業獲利是否只是帳面數字,還是真正有現金支撐。 -- Hosting provided by SoundOn
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資本化與折舊如何美化財報?為什麼只看淨利一定會誤判公司體質
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