[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-JP2021090315434511032":3,"related-JP2021090315434511032":32},{"pageSize":4,"id":5,"productLine":6,"status":7,"articleCode":8,"articleType":9,"showStyle":7,"mediaType":10,"fileInputUrl":11,"articleTitle":12,"coverImage":13,"listImage":14,"introduction":15,"description":16,"nonVipDescription":11,"postTime":17,"viewTime":17,"sortNumber":18,"isFree":19,"isShowList":7,"isRecommend":19,"linkType":7,"isOriginal":6,"hasMiniUrl":19,"hasAdvertising":19,"createBy":20,"updateBy":20,"createTime":21,"visitCount":22,"isLiked":19,"realSearch":23,"isRead":19,"productId":24,"isCollected":19,"collectCount":25,"vipExclusive":19,"allowComment":7,"style":26,"canCopy":19,"likeCount":27,"duration":19,"playStyle":7,"seoKeywords":11,"articleModuleVoList":28,"extendContentList":29,"noteCount":7,"categoryList":30,"dailyKeywordList":31},10,3596,"1",1,"JP2021090315434511032","1041018",3,"","财报中的合同负债，到底是什么？| 手把手教你看财报","https:\u002F\u002Fimage.jane7.com\u002F3b535639-bbf5-4805-be87-ee0c6287739a.png","https:\u002F\u002Fjane7-prod.oss-cn-hangzhou.aliyuncs.com\u002Fmanager\u002Farticle_default_img.png","用大白话给你讲清楚~","\u003Csection>\n \u003Csection>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">大家好，我是犀利君。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">今天继续聊一个新会计科目，叫“合同负债”。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">从2019年开始，大部分公司已经把“预收账款”中的金额，调整到了“合同负债”。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">比如贵州茅台2020年年报显示，上一年的预收账款是\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">137亿，其中有133亿被重新\u003C\u002Fspan>分到“合同负债”，预收账款这一项变成了0：\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:center;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cimg class=\"rich_pages\" src=\"https:\u002F\u002Fimage.jane7.com\u002F2c71d67a-c0ef-4d7d-b702-99230baf25f1.jpg\" alt=\"图片\">\u003C\u002Fp>\n  \u003Cp style=\"text-align:center;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; color: #b2b2b2;\">（图片来源：贵州茅台2020年年报）\u003Cbr>\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">那\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">“预收账款”\u003C\u002Fspan>是什么？为啥要把这一项金额调整到“合同负债”？它的风险高不高？\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">下面我尽量用大白话，给大家讲清楚~\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #ff4c00;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">\u003Cem style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-style: italic; letter-spacing: 0.544px;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 28px;\">01\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fem>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 18px; letter-spacing: 0.544px; color: #007aaa;\">预收账款VS合同负债：\u003C\u002Fstrong>\u003Cstrong style=\"letter-spacing: 0.544px; caret-color: red; outline-style: initial; max-width: 100%; font-size: 18px; color: #007aaa; overflow-wrap: break-word !important;\">有无履约义务\u003C\u002Fstrong>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">首先，我们来搞清楚什么是“预收账款”。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">预收账款，是指\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">企业先收到下游客户支付的货款，然后提供给对方商品或服务。\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">通俗来讲，“预收账款”就是“先收钱、再发货”，它是以企业“\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">先收钱\u003C\u002Fstrong>”为确认前提；\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">而“合同负债”，它不考虑企业“先收钱”，而是以企业“\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">签\u003C\u002Fspan>合同\u003C\u002Fstrong>”为确认前提。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">这么讲比较抽象，我\u003C\u002Fspan>\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">举个生活中的例子。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">你家附近开了个健身店，你去办了张卡，提前充了一年的年费，这笔钱计入健身房的“预收账款”。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">然后你想到还没签合同呢！于是赶紧和健身房签了份合同，这笔钱又从“预收账款”转入“合同负债”。\u003C\u002Fspan>\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">按照合同规定，健身房承诺提供健身服务，如果不履行履约义务，将承担违约责任。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">所以，“预收账款”和“合同负债”的共同之处，是\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">企业欠了对方商品或服务，\u003C\u002Fstrong>本质上都是一笔负债。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">但两者区别在于，“预收账款”是企业先收钱，但没签合同（无履约义务）；\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">“合同负债”是企业签了合同（有履约义务），钱可能提前收了，也可能还没收到。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #ff4c00;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">\u003Cem style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-style: italic; letter-spacing: 0.544px;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 28px;\">02\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fem>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 18px; letter-spacing: 0.544px; color: #007aaa;\">「预收账款」里藏了些什么？\u003C\u002Fstrong>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">现实中，由于“合同负债”涵盖范围大于“预收账款”，所以在新会计准则下，你会看到“合同负债”的金额较高，“预收账款”的金额很低，甚至为0。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">那么“预收账款”是不是没用场了，可以取消呢？也不是。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">比如我们看一下房地产龙头万科的年报，合同负债金额6千多亿，但预收款项也有9亿：\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:center;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\"> \u003C\u002Fspan>\u003Cimg class=\"rich_pages\" src=\"https:\u002F\u002Fimage.jane7.com\u002F52dc7718-7393-4fb5-94eb-6cfa3c3641aa.jpg\" alt=\"图片\">\u003C\u002Fp>\n  \u003Cp style=\"text-align:center;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; color: #b2b2b2;\">（图片来源：万科A2020年年报）\u003Cbr>\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">那这个预收款里藏着什么呢？我翻看了一下年报附注，没有详细说明……\u003C\u002Fspan>\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">所以，我就结合一些公开资料来推测一下。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">首先按照之前的分析来推断，预收款有一部分是客户买房子的定金，因为还没签购房合同，所以暂时放在“预收款项”里，等到签了合同，这些钱又会转到“合同负债”；\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">其次，我在网上找到万科董秘回答股东的提问，他说“预收账款主要核算收到的预收租金”：\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:center;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\"> \u003C\u002Fspan>\u003Cimg class=\"rich_pages\" src=\"https:\u002F\u002Fimage.jane7.com\u002F8b5a12c0-b6e0-429d-8c52-8b98be981833.jpg\" alt=\"图片\">\u003C\u002Fp>\n  \u003Cp style=\"text-align:center;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #b2b2b2; font-size: 15px; text-align: center;\">（图片来源：\u003C\u002Fspan>\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #b2b2b2; font-size: 15px; text-align: center;\">投资者关系互动平台）\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">也就是说，万科把房子出租出去，提前收到的租金，放入了“预收款项”。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">归纳一下，企业既有没签合同就收到钱的情况（定金），也有出租房产或出租设备等提前获得的收入（租金），这些钱都可以归入“预收账款”。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">所以，“合同负债”并不能完全取代“预收账款”，你会看到报表上还是保留了“预收账款”这一栏。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">但原来“预收账款”的功能，现在主要是“合同负债”承担，我们分析时，更多要关注“合同负债”的变化。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #ff4c00;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">\u003Cem style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-style: italic; letter-spacing: 0.544px;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 28px;\">03\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fem>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 18px; letter-spacing: 0.544px; color: #007aaa;\">「合同负债」的风险高不高？\u003C\u002Fstrong>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">之前提到“合同负债”是企业欠了对方商品或服务，未来有一定的履约义务。未来企业完成履约义务后，这笔钱就从“合同负债”转到“营业收入”。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">搞清楚这些，那么贵州茅台的财报就好懂了。\u003Cbr>\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">按照新会计收入准则，贵州茅台\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">先收到下游经销商的钱，计入“合同负债”；\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">一旦发出茅台酒后，收到的货款就从“合同负债”转到“营业收入”。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">所以，“合同负债”名字虽然叫“负债”，但它的风险其实是很低的：\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">1）因为企业本身就是卖产品或服务的，假如它还在正常经营，那么必然会交付给客户，不存在“\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">赖着不给\u003C\u002Fspan>”的情况；\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">2）如果是别的负债，一般都有直接偿还现金的压力，而“合同负债”不但不需要偿付现金，未来还会转化为企业的营业收入。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #ff4c00;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">\u003Cem style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-style: italic; letter-spacing: 0.544px;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 28px;\">04\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fem>\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 18px; letter-spacing: 0.544px; color: #007aaa;\">学习财报到底有啥价值？\u003C\u002Fstrong>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">说了半天，估计不少朋友都看晕了，但还是感谢你能看完。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">的确这种枯燥的财报知识，不是所有人都感兴趣，文章的阅读量必定下滑，但我还是写了，图啥呢？\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">一个是对自己有帮助。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">虽然我也看过别人解释过新科目，但感觉没抓住重点（都是基于会计做账的角度，很少以投资者的角度去解释），自己消化一遍写出来，发现理解得更深刻些；\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">另一个是帮助其他学习财报的朋友，提高投资水平。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">我们不是专业财务人士，学习财务不是为了考证书，而是为了更好地投资。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cstrong style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">那读财报对做投资到底有啥好处？\u003C\u002Fspan>\u003C\u002Fstrong>\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">还是举个例子。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">假设一个半懂不懂的人，当他看到贵州茅台的 “合同负债”大幅上升，可能会担心公司经营出现了问题，赶紧卖出股票；\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">但是，看过本文的朋友就会联想到，茅台未来的营收大概率要增加了，侧面体现出公司最近的经营势头很好，于是果断买入。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">结果茅台之后的业绩果然是上升了，股价也迎来上涨。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">那些过早卖出的人纷纷抱怨，为什么自己一卖就涨，是不是有人监控自己的账户？\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">当他们还在抱怨错过牛股的时候，你已经在读其他公司的财报，寻找新的投资机会了~\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">最后，\u003C\u002Fspan>\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">如果你对这套A股投资分析方法感兴趣，可以加入【\u003Ca href=\"https:\u002F\u002Fi.jane7.com\u002Fs\u002FqfuoB8CAFW?ch=54b15625bd0e\" style=\"color:#409eff\">股票训练营\u003C\u002Fa>】系统学习。\u003C\u002Fspan>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cbr>\u003C\u002Fp>\n  \u003Cp style=\"text-align:justify;margin: 0px 16px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-size: 17px; letter-spacing: 0.544px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;\">\u003Cspan style=\"margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;\">感觉有帮助的话，记得\u003Cstrong>点赞+收藏\u003C\u002Fstrong>哦~\u003C\u002Fspan>\u003C\u002Fp>\n \u003C\u002Fsection>\n\u003C\u002Fsection>","2021-09-04 06:25:00",100,0,"zhanglizi@jane7.com","2021-09-03 15:43:45",102,false,10104,25,"1038002",19,[],[],[],[],[]]