{"id":20410,"date":"2025-02-15T02:56:26","date_gmt":"2025-02-15T02:56:26","guid":{"rendered":"https:\/\/sr-rv.com\/?p=20410"},"modified":"2025-02-15T02:56:26","modified_gmt":"2025-02-15T02:56:26","slug":"20410","status":"publish","type":"post","link":"https:\/\/makativisa.com\/blog\/?p=20410","title":{"rendered":"\u83f2\u5f8b\u5bbe\u8d22\u52a1\u62a5\u8868\u670d\u52a1\uff08Philippines financial statements\uff09"},"content":{"rendered":"\n

\u83f2\u5f8b\u5bbe\u8d22\u52a1\u62a5\u8868\u6307\u5357\uff08Philippines Financial Statements\uff09<\/strong><\/h3>\n\n\n\n

\u5728\u83f2\u5f8b\u5bbe\uff0c\u4f01\u4e1a\u5fc5\u987b\u9075\u5faa\u83f2\u5f8b\u5bbe\u8d22\u52a1\u62a5\u544a\u6807\u51c6\uff08PFRS\uff09\u6216\u83f2\u5f8b\u5bbe\u91d1\u878d\u62a5\u544a\u6807\u51c6\uff08PFRS for SMEs\uff09\u6765\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff0c\u4ee5\u786e\u4fdd\u5408\u89c4\u6027\u548c\u8d22\u52a1\u900f\u660e\u5ea6\u3002\u4ee5\u4e0b\u662f\u8d22\u52a1\u62a5\u8868\u7684\u57fa\u672c\u8981\u6c42\u3001\u7ec4\u6210\u90e8\u5206\u4ee5\u53ca\u7f16\u5236\u6d41\u7a0b\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
\n\n\n\n

\u4e00\u3001\u83f2\u5f8b\u5bbe\u8d22\u52a1\u62a5\u8868\u7684\u57fa\u672c\u8981\u6c42<\/strong><\/h2>\n\n\n\n

1. \u9002\u7528\u6cd5\u89c4\u4e0e\u6807\u51c6<\/strong><\/h3>\n\n\n\n

\ud83d\udccc \u83f2\u5f8b\u5bbe\u8d22\u52a1\u62a5\u544a\u6807\u51c6\uff08PFRS\uff09<\/strong>\uff1a\u9002\u7528\u4e8e\u5927\u578b\u516c\u53f8\uff0c\u4e0e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u57fa\u672c\u4e00\u81f4\u3002
\ud83d\udccc PFRS for SMEs\uff08\u4e2d\u5c0f\u4f01\u4e1a\u7248\uff09<\/strong>\uff1a\u9002\u7528\u4e8e\u8d44\u4ea7\u6216\u5e74\u6536\u5165\u5728**\u20b13\u4ebf\uff08\u7ea65400\u4e07\u4eba\u6c11\u5e01\uff09**\u4ee5\u4e0b\u7684\u4e2d\u5c0f\u4f01\u4e1a\u3002
\ud83d\udccc \u7a0e\u52a1\u5408\u89c4\u8981\u6c42<\/strong>\uff1a\u83f2\u5f8b\u5bbe\u7a0e\u52a1\u5c40\uff08BIR\uff09\u548c\u8bc1\u5238\u4ea4\u6613\u59d4\u5458\u4f1a\uff08SEC\uff09\u8981\u6c42\u4f01\u4e1a\u6bcf\u5e74\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\uff08AFS\uff09\u3002<\/p>\n\n\n\n

\"\u83f2\u5f8b\u5bbe\u516c\u53f8\u6ce8\u518c\u4ee3\u529e_\u83f2\u5f8b\u5bbe\u6ce8\u518c\u6d41\u7a0b_\u5982\u4f55\u6ce8\u518c\u83f2\u5f8b\u5bbe\u516c\u53f8_\u591a\u5c11\u94b1-EASYGO\u6613\u6e38\u56fd\u9645\"\/<\/figure>\n\n\n\n

2. \u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u7684\u4f01\u4e1a\u7c7b\u578b<\/strong><\/h3>\n\n\n\n

\u2705 \u56fd\u5185\u516c\u53f8\uff08Domestic Corporation\uff09<\/strong>\uff1a\u5fc5\u987b\u63d0\u4ea4\u5b8c\u6574\u7684\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u3002
\u2705 \u5916\u8d44\u516c\u53f8\uff08Foreign-Owned Corporation\uff09<\/strong>\uff1a\u5fc5\u987b\u9075\u5faaPFRS\u6807\u51c6\uff0c\u63d0\u4ea4\u5e74\u5ea6\u5ba1\u8ba1\u62a5\u8868\u3002
\u2705 \u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\uff08Sole Proprietorship\uff09<\/strong>\uff1a\u5982\u6536\u5165\u8d85\u8fc7\u20b13\u767e\u4e07\uff0c\u4e5f\u9700\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u3002
\u2705 PEZA \/ BOI \u6ce8\u518c\u4f01\u4e1a<\/strong>\uff1a\u9700\u7b26\u5408\u7279\u522b\u7684\u8d22\u52a1\u62a5\u8868\u89c4\u5b9a\u3002<\/p>\n\n\n\n

\n\n\n\n

\u4e8c\u3001\u83f2\u5f8b\u5bbe\u8d22\u52a1\u62a5\u8868\u7684\u7ec4\u6210\u90e8\u5206<\/strong><\/h2>\n\n\n\n

\u83f2\u5f8b\u5bbe\u6807\u51c6\u8d22\u52a1\u62a5\u8868\u5305\u62ec\u4ee5\u4e0b\u4e3b\u8981\u90e8\u5206\uff1a<\/p>\n\n\n\n

1\ufe0f\u20e3 \u8d44\u4ea7\u8d1f\u503a\u8868\uff08Statement of Financial Position\uff09<\/strong><\/p>\n\n\n\n

    \n
  • \u53cd\u6620\u4f01\u4e1a\u7684\u8d22\u52a1\u72b6\u51b5\uff0c\u5305\u62ec\u8d44\u4ea7\u3001\u8d1f\u503a\u548c\u80a1\u4e1c\u6743\u76ca\u3002<\/li>\n\n\n\n
  • \u5fc5\u987b\u7b26\u5408PFRS\u6216PFRS for SMEs\u7684\u5206\u7c7b\u8981\u6c42\u3002<\/li>\n<\/ul>\n\n\n\n

    2\ufe0f\u20e3 \u635f\u76ca\u8868\uff08Statement of Comprehensive Income\uff09<\/strong><\/p>\n\n\n\n

      \n
    • \u663e\u793a\u516c\u53f8\u5728\u7279\u5b9a\u671f\u95f4\u7684\u6536\u5165\u3001\u6210\u672c\u548c\u5229\u6da6\u3002<\/li>\n\n\n\n
    • \u9700\u533a\u5206\u8fd0\u8425\u6536\u5165\u3001\u975e\u8fd0\u8425\u6536\u5165\u53ca\u7a0e\u524d\u7a0e\u540e\u5229\u6da6\u3002<\/li>\n<\/ul>\n\n\n\n

      3\ufe0f\u20e3 \u73b0\u91d1\u6d41\u91cf\u8868\uff08Statement of Cash Flows\uff09<\/strong><\/p>\n\n\n\n

        \n
      • \u8bb0\u5f55\u4f01\u4e1a\u73b0\u91d1\u6d41\u7684\u6765\u6e90\u548c\u53bb\u5411\uff0c\u533a\u5206\u7ecf\u8425\u3001\u6295\u8d44\u548c\u878d\u8d44\u6d3b\u52a8\u3002<\/li>\n\n\n\n
      • \u91c7\u7528\u76f4\u63a5\u6cd5<\/strong>\u6216\u95f4\u63a5\u6cd5<\/strong>\u7f16\u5236\u3002<\/li>\n<\/ul>\n\n\n\n

        4\ufe0f\u20e3 \u6240\u6709\u8005\u6743\u76ca\u53d8\u52a8\u8868\uff08Statement of Changes in Equity\uff09<\/strong><\/p>\n\n\n\n

          \n
        • \u53cd\u6620\u516c\u53f8\u80a1\u4e1c\u6743\u76ca\u7684\u53d8\u52a8\u60c5\u51b5\uff0c\u5305\u62ec\u80a1\u672c\u3001\u7559\u5b58\u6536\u76ca\u3001\u5206\u7ea2\u7b49\u3002<\/li>\n<\/ul>\n\n\n\n

          5\ufe0f\u20e3 \u9644\u6ce8\uff08Notes to Financial Statements\uff09<\/strong><\/p>\n\n\n\n

            \n
          • \u8be6\u7ec6\u8bf4\u660e\u8d22\u52a1\u62a5\u8868\u6570\u636e\uff0c\u5305\u62ec\u4f1a\u8ba1\u653f\u7b56\u3001\u4f30\u7b97\u65b9\u6cd5\u3001\u5e94\u6536\u8d26\u6b3e\u660e\u7ec6\u7b49\u3002<\/li>\n<\/ul>\n\n\n\n
            \"\u83f2\u5f8b\u5bbe\u516c\u53f8\u8425\u4e1a\u6267\u7167\u957f\u4ec0\u4e48\u6837\u5b50\uff1f\"\/<\/figure>\n\n\n\n
            \n\n\n\n

            \u4e09\u3001\u83f2\u5f8b\u5bbe\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u6d41\u7a0b<\/strong><\/h2>\n\n\n\n

            1. \u6536\u96c6\u8d22\u52a1\u6570\u636e<\/strong><\/h3>\n\n\n\n

            \ud83d\udccc \u6536\u5165\u548c\u652f\u51fa\u660e\u7ec6<\/strong>\uff08\u53d1\u7968\u3001\u6536\u636e\u3001\u94f6\u884c\u6d41\u6c34\uff09
            \ud83d\udccc \u8d44\u4ea7\u8d1f\u503a\u6570\u636e<\/strong>\uff08\u56fa\u5b9a\u8d44\u4ea7\u3001\u5e93\u5b58\u3001\u5e94\u6536\u5e94\u4ed8\u8d26\u6b3e\uff09
            \ud83d\udccc \u7a0e\u52a1\u7533\u62a5\u8bb0\u5f55<\/strong>\uff08BIR VAT \u7533\u62a5\u8868\u3001Withholding Tax \u8bb0\u5f55\uff09
            \ud83d\udccc \u5de5\u8d44\u5355\u548c\u793e\u4fdd\u7f34\u7eb3\u8bb0\u5f55<\/strong><\/p>\n\n\n\n

            2. \u8bb0\u8d26\u4e0e\u8d22\u52a1\u6574\u7406<\/strong><\/h3>\n\n\n\n

            \u2705 \u5f55\u5165\u8d22\u52a1\u6570\u636e\uff08\u4f7f\u7528QuickBooks\u3001Xero\u3001SAP<\/strong>\u7b49\u8d22\u52a1\u8f6f\u4ef6\uff09
            \u2705 \u786e\u4fdd\u6240\u6709\u51ed\u8bc1\u548c\u53d1\u7968<\/strong>\u7b26\u5408BIR\u7684\u683c\u5f0f\u8981\u6c42
            \u2705 \u8ba1\u7b97\u6298\u65e7\u3001\u7a0e\u52a1\u62b5\u6263\u3001\u5229\u6da6\u5206\u914d<\/strong><\/p>\n\n\n\n

            3. \u8d22\u52a1\u62a5\u8868\u7f16\u5236<\/strong><\/h3>\n\n\n\n

            \ud83d\udccc \u6839\u636e\u6570\u636e\u751f\u6210\u8d22\u52a1\u62a5\u8868
            \ud83d\udccc \u786e\u4fdd\u7b26\u5408PFRS\u6216PFRS for SMEs\u7684\u683c\u5f0f\u548c\u8981\u6c42<\/p>\n\n\n\n

            4. \u5916\u90e8\u5ba1\u8ba1\uff08\u9002\u7528\u4e8e\u90e8\u5206\u4f01\u4e1a\uff09<\/strong><\/h3>\n\n\n\n

            \u2705 \u5ba1\u8ba1\u8981\u6c42<\/strong>\uff1a\u5e74\u6536\u5165\u8d85\u8fc7**\u20b13\u767e\u4e07**\u7684\u4f01\u4e1a\u9700\u8981\u8058\u8bf7\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA\uff09\u8fdb\u884c\u5ba1\u8ba1
            \u2705 \u63d0\u4ea4\u81f3SEC\u548cBIR<\/strong>\uff08\u5177\u4f53\u622a\u6b62\u65e5\u671f\u5982\u4e0b\uff09<\/p>\n\n\n\n

            \n\n\n\n

            \u56db\u3001\u83f2\u5f8b\u5bbe\u8d22\u52a1\u62a5\u8868\u63d0\u4ea4\u4e0e\u7533\u62a5<\/strong><\/h2>\n\n\n\n

            1. \u4e3b\u8981\u7533\u62a5\u673a\u6784\u53ca\u65f6\u95f4<\/strong><\/h3>\n\n\n\n
            \u673a\u6784<\/strong><\/th>\u63d0\u4ea4\u8981\u6c42<\/strong><\/th>\u622a\u6b62\u65f6\u95f4<\/strong><\/th><\/tr><\/thead>
            BIR\uff08\u83f2\u5f8b\u5bbe\u7a0e\u52a1\u5c40\uff09<\/strong><\/td>\u8d22\u52a1\u62a5\u8868\u9644\u5e26\u5e74\u7ec8\u7a0e\u52a1\u7533\u62a5\uff08BIR Form 1702\uff09<\/td>\u6bcf\u5e744\u670815\u65e5<\/td><\/tr>
            SEC\uff08\u8bc1\u5238\u4ea4\u6613\u59d4\u5458\u4f1a\uff09<\/strong><\/td>\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\uff08AFS\uff09<\/td>\u6bcf\u5e744\u6708-6\u6708\uff08\u5177\u4f53\u6309\u516c\u53f8\u7f16\u7801\u786e\u5b9a\uff09<\/td><\/tr>
            PEZA \/ BOI\uff08\u7ecf\u6d4e\u533a\u4f01\u4e1a\uff09<\/strong><\/td>\u9700\u7b26\u5408\u76f8\u5173\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u7684\u62a5\u8868\u8981\u6c42<\/td>\u6309\u653f\u5e9c\u89c4\u5b9a\u63d0\u4ea4<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

            2. \u7f5a\u6b3e\u4e0e\u5408\u89c4\u98ce\u9669<\/strong><\/h3>\n\n\n\n
            \"\"<\/figure>\n\n\n\n

            \u26a0 \u672a\u6309\u65f6\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\uff0c\u53ef\u80fd\u4f1a\u9762\u4e34\u4ee5\u4e0b\u5904\u7f5a\uff1a<\/strong>
            \u2705 BIR\u7f5a\u6b3e<\/strong>\uff1a\u5ef6\u8fdf\u63d0\u4ea4\u53ef\u80fd\u88ab\u7f5a\u6b3e\u20b11,000 – \u20b125,000\u4e0d\u7b49
            \u2705 SEC\u7f5a\u6b3e<\/strong>\uff1a\u6839\u636e\u516c\u53f8\u89c4\u6a21\uff0c\u7f5a\u6b3e\u53ef\u80fd\u9ad8\u8fbe\u20b1100,000
            \u2705 PEZA\/BOI\u516c\u53f8<\/strong>\u53ef\u80fd\u5931\u53bb\u7a0e\u6536\u4f18\u60e0<\/p>\n\n\n\n

            \n\n\n\n

            \u4e94\u3001\u83f2\u5f8b\u5bbe\u8d22\u52a1\u62a5\u8868\u4f18\u5316\u5efa\u8bae<\/strong><\/h2>\n\n\n\n

            1. \u63d0\u9ad8\u8d22\u52a1\u900f\u660e\u5ea6\uff0c\u786e\u4fdd\u7a0e\u52a1\u5408\u89c4<\/strong><\/h3>\n\n\n\n

            \ud83d\udccc \u4f7f\u7528\u7535\u5b50\u53d1\u7968<\/strong>\uff08E-Invoicing\uff09\u548cBIR\u6ce8\u518c\u53d1\u7968\uff0c\u786e\u4fdd\u6240\u6709\u4ea4\u6613\u5408\u89c4
            \ud83d\udccc \u5b9a\u671f\u6838\u5bf9\u94f6\u884c\u8d26\u5355<\/strong>\uff0c\u907f\u514d\u8d22\u52a1\u6f0f\u6d1e<\/p>\n\n\n\n

            2. \u5408\u7406\u5229\u7528\u7a0e\u52a1\u62b5\u6263<\/strong><\/h3>\n\n\n\n

            \ud83d\udccc \u4f01\u4e1a\u53ef\u5217\u652f\u8d39\u7528<\/strong>\uff1a\u529e\u516c\u79df\u91d1\u3001\u8bbe\u5907\u6298\u65e7\u3001\u4e1a\u52a1\u5dee\u65c5\u7b49
            \ud83d\udccc \u7533\u8bf7VAT\u96f6\u7a0e\u7387<\/strong>\uff08\u9002\u7528\u4e8e\u51fa\u53e3\u4e1a\u52a1\uff09
            \ud83d\udccc PEZA\u516c\u53f8<\/strong>\u4eab\u53d7\u514d\u7a0e\u5f85\u9047\uff08\u5982\u7b26\u5408\u6761\u4ef6\uff09<\/p>\n\n\n\n

            3. \u91c7\u7528\u4e13\u4e1a\u8d22\u52a1\u8f6f\u4ef6\uff0c\u63d0\u9ad8\u6548\u7387<\/strong><\/h3>\n\n\n\n

            \ud83d\udccc \u63a8\u8350\u8d22\u52a1\u8f6f\u4ef6<\/strong>\uff1a
            \u2705 QuickBooks<\/strong>\uff08\u9002\u5408\u4e2d\u5c0f\u4f01\u4e1a\uff09
            \u2705 Xero<\/strong>\uff08\u9002\u5408\u8de8\u56fd\u4f01\u4e1a\uff09
            \u2705 SAP Business One<\/strong>\uff08\u9002\u5408\u5927\u578b\u4f01\u4e1a\uff09<\/p>\n\n\n\n

            4. \u8058\u8bf7\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u6216\u8d22\u52a1\u987e\u95ee<\/strong><\/h3>\n\n\n\n

            \ud83d\udccc \u89c4\u907f\u7a0e\u52a1\u5408\u89c4\u98ce\u9669
            \ud83d\udccc \u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u7b26\u5408PFRS\u6807\u51c6
            \ud83d\udccc \u63d0\u9ad8\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\u548c\u53ef\u5ba1\u8ba1\u6027<\/p>\n\n\n\n

            \n\n\n\n

            \u516d\u3001\u83f2\u5f8b\u5bbe998\u5546\u52a1\u516c\u53f8\u8d22\u52a1\u670d\u52a1<\/strong><\/h2>\n\n\n\n

            \u83f2\u5f8b\u5bbe998\u5546\u52a1\u516c\u53f8\u63d0\u4f9b\u4e13\u4e1a\u7684\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u3001\u7a0e\u52a1\u5408\u89c4\u3001\u8d22\u52a1\u5ba1\u8ba1\u548c\u4f01\u4e1a\u54a8\u8be2<\/strong>\uff0c\u786e\u4fdd\u60a8\u7684\u516c\u53f8\u7b26\u5408\u83f2\u5f8b\u5bbe\u7684\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u540c\u65f6\u4f18\u5316\u8d22\u52a1\u7ed3\u6784\uff0c\u964d\u4f4e\u7a0e\u52a1\u8d1f\u62c5\u3002<\/p>\n\n\n\n

            \ud83d\udccc \u670d\u52a1\u5185\u5bb9<\/strong>
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            \u2705 \u8d22\u52a1\u5ba1\u8ba1\uff08CPA\u5ba1\u8ba1\u62a5\u544a\uff09<\/strong>
            \u2705 \u7a0e\u52a1\u4f18\u5316\u4e0e\u89c4\u5212<\/strong>\uff08\u964d\u4f4e\u4f01\u4e1a\u7a0e\u8d1f\uff09
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