{"id":6015,"date":"2019-10-08T14:42:55","date_gmt":"2019-10-08T06:42:55","guid":{"rendered":"http:\/\/cn.dailyeconomic.com\/finance\/?p=6015"},"modified":"2019-10-08T14:42:55","modified_gmt":"2019-10-08T06:42:55","slug":"%e6%8a%95%e8%b5%84%e8%80%85%e8%a6%81%e5%bd%93%e5%bf%83%e9%9d%9egaap%e8%b4%a2%e5%8a%a1%e6%95%b0%e6%8d%ae","status":"publish","type":"post","link":"https:\/\/cn.dailyeconomic.com\/finance\/2019\/10\/08\/6015.html","title":{"rendered":"\u6295\u8d44\u8005\u8981\u5f53\u5fc3\u975eGAAP\u8d22\u52a1\u6570\u636e"},"content":{"rendered":"

\u5229\u606f\u3001\u7a0e\u9879\u3001\u6298\u65e7\u3001\u644a\u9500\u524d\u6536\u76ca(EBITDA)\u5305\u542b\u4ec0\u9ebd\uff1f\u5982\u4eca\u8fd8\u771f\u4e0d\u597d\u8bf4\u3002<\/p>\n

\u4ece\u4f18\u6b65(Uber Technologies Inc., UBER)\u5230Beyond Meat (BYND)\uff0c\u518d\u5230We Co.\uff0c\u8fd9\u4e9b\u516c\u53f8\u521b\u9020\u7684\u8d22\u52a1\u6307\u6807\uff0c\u8fdc\u8fdc\u8d85\u51fa\u4e86\u7f8e\u56fd\u516c\u8ba4\u4f1a\u8ba1\u51c6\u5219(Generally Accepted Accounting Principle, \u7b80\u79f0GAAP)\u7684\u754c\u9650\u3002<\/p>\n

\u4f01\u4e1a\u58f0\u79f0\uff0c\u8fd9\u4e9b\u6784\u5efa\u51fa\u6765\u7684\u6307\u6807\u662f\u4e3a\u4e86\u8ba9\u6295\u8d44\u8005\u66f4\u597d\u5730\u4e86\u89e3\u5176\u4e1a\u52a1\uff0c\u4f46\u5176\u4f7f\u5f97\u4e0a\u5e02\u516c\u53f8\u4f30\u503c\u4ea7\u751f\u4e86\u66f4\u5927\u7684\u5dee\u5f02\u3002\u800cWe\u6700\u8fd1\u53d6\u6d88\u4e86\u4e0a\u5e02\u8ba1\u5212\uff0c\u663e\u793a\u51fa\u8fd9\u4e9b\u6307\u6807\u4e5f\u53ef\u80fd\u635f\u53ca\u6295\u8d44\u8005\u7684\u4fe1\u4efb\u3002<\/p>\n

\u79d1\u6280\u884c\u4e1a\u662f\u8d85\u51fa\u754c\u9650\u6700\u4e25\u91cd\u7684\u884c\u4e1a\u4e4b\u4e00\uff0c\u5e76\u975e\u5de7\u5408\u7684\u662f\uff0c\u82e5\u6309\u6b63\u5e38\u4f1a\u8ba1\u51c6\u5219\u8ba1\u7b97\u7684\u8bdd\uff0c\u79d1\u6280\u884c\u4e1a\u7684\u516c\u53f8\u6781\u4e0d\u53ef\u80fd\u5f55\u5f97\u6b63\u5229\u6da6\u3002\u4e00\u4e9b\u4f01\u4e1a\u5bf9\u5176\u6536\u5165\u548c\u5229\u6da6\u90fd\u8fdb\u884c\u4e86\u8c03\u6574\u3002\u4ee5\u4f18\u6b65\u4e3a\u4f8b\uff0c\u8be5\u516c\u53f8\u91c7\u7528\u975eGAAP\u7684\u201c\u6838\u5fc3\u5e73\u53f0\u6536\u5165\u201d\uff0c\u8be5\u6307\u6807\u8bd5\u56fe\u5254\u9664\u4e3a\u5728\u7ade\u4e89\u6027\u5e02\u573a\u4e2d\u5b9e\u73b0\u589e\u957f\u800c\u4ea7\u751f\u7684\u7ecf\u5e38\u6027\u6210\u672c\u3002<\/p>\n

Beyond Meat\u7565\u4fdd\u5b88\u4e9b\uff0c\u4e0d\u8fc7\u8be5\u516c\u53f8\u8fdb\u4e00\u6b65\u8c03\u6574\u4e86EBITDA\uff0c\u4ece\u800c\u641e\u4e71\u4e86\u8fd9\u9879\u5df2\u7ecf\u662f\u5229\u6da6\u7684\u66ff\u4ee3\u6307\u6807\u3002WeWork\u6bcd\u516c\u53f8\u5c06\u521b\u9020\u6027\u63d0\u5347\u5230\u5168\u65b0\u7684\u9ad8\u5ea6\uff0c\u8be5\u516c\u53f8\u91c7\u7528\u201c\u793e\u533a\u8c03\u6574\u540eEbitda\u201d\uff0c\u8fd9\u4e2a\u8d22\u52a1\u6307\u6807\u542c\u8d77\u6765\u5f88\u6709\u65b0\u65f6\u4ee3\u611f\uff0c\u4f46\u4e5f\u975e\u5e38\u8352\u5510\uff1b\u540e\u6765\u8be5\u6307\u6807\u53c8\u6539\u4e3a\u201c\u5254\u9664\u975e\u73b0\u91d1GAAP\u76f4\u7ebf\u79df\u8d41\u6210\u672c\u7684\u8fb9\u9645\u8d21\u732e\u201d\u3002<\/p>\n

\u63d0\u4f9b\u975eGAAP\u6570\u636e\u7684\u516c\u53f8\u6570\u91cf\u4e0e\u65e5\u4ff1\u589e\u3002Audit Analytics\u7684\u6570\u636e\u663e\u793a\uff0c\u57281996\u5e74\uff0c\u4ec5\u670959%\u7684\u4f01\u4e1a\u63d0\u4f9b\u975eGAAP\u6570\u636e\u3002\u52302017\u5e74\uff0c\u8fd9\u4e00\u6bd4\u4f8b\u4e0a\u5347\u523097%\u3002\u770b\u770b\u975eGAAP\u7684\u6570\u636e\u9690\u542b\u7684\u4f30\u503c\u5dee\u5f02\u4e4b\u5927\uff0c\u5c31\u80fd\u53d1\u73b0\u521b\u9020\u6027\u8d22\u52a1\u6307\u6807\u5bf9\u4e8e\u6295\u8d44\u8005\u800c\u8a00\u4f1a\u6709\u591a\u9ebd\u5371\u9669\u3002Zion Research Group\u7528\u56db\u79cd\u4e0d\u540c\u4f46\u5e38\u7528\u7684\u65b9\u6cd5\uff0c\u6309\u7c7b\u80a1\u8ba1\u7b97\u4e86\u6807\u666e500\u6307\u6570\u6210\u5206\u80a1\u7684Ebitda\u6570\u636e\u3002\u901a\u4fe1\u7c7b\u80a1\u7684\u6700\u9ad8\u548c\u6700\u4f4e\u6570\u5b57\u4e4b\u95f4\u7684\u5dee\u5f02\u6700\u5927??\u4f7f\u7528\u7c89\u9970\u7a0b\u5ea6\u6700\u5927\u548c\u6700\u5c0f\u7684\u65b9\u6cd5\u8ba1\u7b97\u51fa\u7684\u7c7b\u80a1\u6574\u4f53\u6570\u5b57\u4e4b\u5dee\u8fbe\u5230250\u4ebf\u7f8e\u5143\u3002<\/p>\n

\u4f01\u4e1a\u6709\u7406\u7531\u91cd\u65b0\u8003\u8651\u5176\u81ea\u5df1\u6784\u5efa\u7684\u8d22\u52a1\u6307\u6807\u3002Wachtell, Lipton, Rosen & Katz\u4eca\u5e74\u7a0d\u65e9\u7684\u4e00\u4efd\u62a5\u544a\u8b66\u544a\u79f0\uff0c\u7f8e\u56fd\u8bc1\u5238\u4ea4\u6613\u59d4\u5458\u4f1a(Securities and Exchange Commission, \u7b80\u79f0SEC)\u6b63\u5728\u52a0\u5f3a\u5bf9\u975eGAAP\u6570\u636e\u7684\u5ba1\u67e5\u3002<\/p>\n

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