{"id":3040,"date":"2024-06-04T11:39:34","date_gmt":"2024-06-04T01:39:34","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/?p=3040"},"modified":"2024-06-04T16:12:17","modified_gmt":"2024-06-04T06:12:17","slug":"%e5%8a%9f%e8%83%bd%e8%b4%a7%e5%b8%81%e8%a7%84%e5%88%99%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/%e5%8a%9f%e8%83%bd%e8%b4%a7%e5%b8%81%e8%a7%84%e5%88%99%e6%8c%87%e5%8d%97\/","title":{"rendered":"\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u6307\u5357"},"content":{"rendered":"\n<p>\u6709\u5173\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u3001\u8d44\u683c\u4ee5\u53ca\u5bf9\u7a0e\u52a1\u4f1a\u8ba1\u548c\u62a5\u544a\u7684\u5f71\u54cd\u7684\u4fe1\u606f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1350\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2024\/05\/Self-Managed-Superfund-e1568788664180-scaled.jpg\" alt=\"\" class=\"wp-image-2995\" srcset=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2024\/05\/Self-Managed-Superfund-e1568788664180-scaled.jpg 2560w, https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2024\/05\/Self-Managed-Superfund-e1568788664180-300x158.jpg 300w, https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2024\/05\/Self-Managed-Superfund-e1568788664180-1024x540.jpg 1024w, https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2024\/05\/Self-Managed-Superfund-e1568788664180-768x405.jpg 768w, https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2024\/05\/Self-Managed-Superfund-e1568788664180-1536x810.jpg 1536w, https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2024\/05\/Self-Managed-Superfund-e1568788664180-2048x1080.jpg 2048w, https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2024\/05\/Self-Managed-Superfund-e1568788664180-18x9.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/wiselinkaccountants.com.au\/about\/\" data-type=\"page\" data-id=\"605\">accountant Melbourne<\/a><\/p>\n\n\n\n<p>\u9605\u8bfb\u672c\u6307\u5357\u6765\u4e86\u89e3\u6709\u5173\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u7684\u66f4\u591a\u4fe1\u606f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8d44\u683c\u8981\u6c42<\/li>\n\n\n\n<li>\u5bf9\u7a0e\u52a1\u4f1a\u8ba1\u548c\u7a0e\u52a1\u62a5\u544a\u7684\u5f71\u54cd\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5982\u679c\u60a8\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u53ef\u4ee5\u4f7f\u7528\u672c\u6307\u5357\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u6216\u5728\u6fb3\u5927\u5229\u4e9a\u62e5\u6709\u5e38\u8bbe\u673a\u6784\u7684\u975e\u5c45\u6c11\n<ul class=\"wp-block-list\">\n<li>\u60a8\u4e3b\u8981\u6216\u8005\u5355\u72ec\u4f7f\u7528\u7279\u5b9a\u5916\u5e01\u5f00\u7acb\u8d26\u6237<\/li>\n\n\n\n<li>\u60a8\u5e0c\u671b\u4f7f\u7528\u8be5\u5916\u5e01\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\uff08\u6216\u7a0e\u6536\u635f\u5931\uff09\uff0c\u5373\u4f7f\u7528\u60a8\u7684\u201c\u9002\u7528\u529f\u80fd\u8d27\u5e01\u201d<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u975e\u5c45\u6c11\u5904\u7f6e\u6fb3\u5927\u5229\u4e9a\u4e0d\u52a8\u4ea7\u7684\u95f4\u63a5\u6743\u76ca\uff0c\u4e14\u60a8\u5728\u5904\u7f6e\u65f6\u6301\u6709\u8d26\u6237\u7684\u552f\u4e00\u6216\u4e3b\u8981\u8d27\u5e01\u662f\u5916\u5e01\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u7684\u5e94\u7528\u662f\u5f3a\u5236\u6027\u7684\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u672c\u6307\u5357<strong>\u4e0d\u5305\u62ec<\/strong>\u5c45\u6c11\u7eb3\u7a0e\u4eba\u5728\u6d77\u5916\u5e38\u8bbe\u673a\u6784\u7684\u6536\u5165\u3002<\/p>\n\n\n\n<p><strong>\u529f\u80fd\u8d27\u5e01\u6362\u7b97\u89c4\u5219<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u529f\u80fd\u8d27\u5e01\u6298\u7b97\u89c4\u5219\u662f\u6838\u5fc3\u5916\u5e01\u6298\u7b97\u89c4\u5219\u7684\u4f8b\u5916\u89c4\u5219\u3002<\/p>\n\n\n\n<p>\u6839\u636e\u6838\u5fc3\u5916\u5e01\u6298\u7b97\u89c4\u5219\uff0c\u5916\u5e01\u91d1\u989d\u5fc5\u987b\u6298\u7b97\u6210\u6fb3\u5143 \uff08A$\uff09\u3002\u5bf9\u4e8e\u7ed9\u5b9a\u7c7b\u578b\u7684\u4ea4\u6613\uff0c\u6709\u5173\u4e8e\u4f55\u65f6\u4ee5\u53ca\u4ee5\u4f55\u79cd\u6c47\u7387\u8fdb\u884c\u7ffb\u8bd1\u7684\u89c4\u5219\u3002<\/p>\n\n\n\n<p>\u6839\u636e\u529f\u80fd\u8d27\u5e01\u89c4\u5219\uff0c\u60a8\u53ef\u4ee5\u4f7f\u7528\u6fb3\u5143\u4ee5\u5916\u7684\u8d27\u5e01\u4f5c\u4e3a\u8bb0\u8d26\u5355\u4f4d\u6765\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u3002\u6838\u5fc3\u5916\u5e01\u6298\u7b97\u89c4\u5219\u7ee7\u7eed\u9002\u7528\u4e8e\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u672a\u6db5\u76d6\u7684\u91d1\u989d\u548c\u4ea4\u6613\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u662f\u7b26\u5408\u6761\u4ef6\u7684\u7eb3\u7a0e\u4eba\uff0c\u5e76\u4e14\u60a8\u7684\u8d26\u6237\u5b8c\u5168\u6216\u4e3b\u8981\u4f7f\u7528\u7279\u5b9a\u5916\u5e01\uff0c\u60a8\u53ef\u4ee5\u9009\u62e9\u4f7f\u7528\u8be5\u5916\u5e01\u4f5c\u4e3a\u8bb0\u8d26\u5355\u4f4d\u6765\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u505a\u51fa\u4e86\u8fd9\u6837\u7684\u9009\u62e9\uff08\u5373\u6709\u6548\u7684\u529f\u80fd\u8d27\u5e01\u9009\u62e9\uff09\uff0c\u5219\u60a8\u4e0d\u4f1a\u5c06\u60a8\u4ee5\u5916\u5e01\u6216\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8fdb\u884c\u7684\u4ea4\u6613\u8f6c\u6362\u4e3a\u6fb3\u5143\u3002\u76f8\u53cd\uff0c\u60a8\u53ea\u9700\u5c06\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u51c0\u989d\u8f6c\u6362\u4e3a\u6fb3\u5143\u3002<\/p>\n\n\n\n<p>\u6838\u5fc3\u5916\u5e01\u6298\u7b97\u89c4\u5219\u8f7d\u4e8e<em>\u300a<\/em><em>1997<\/em><em>\u5e74\u6240\u5f97\u7a0e\u8bc4\u4f30\u6cd5\u300b\uff08<\/em>ITAA 1997\uff09<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?Docid=PAC\/19970038\/960-49\">\u7b2c960-C\u5206\u90e8\u7b2c960-50<\/a>\u6761\u3002<\/p>\n\n\n\n<p>\u529f\u80fd\u8d27\u5e01\u6298\u7b97\u89c4\u5219\u5305\u542b\u5728 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC%2F19970038%2F960-59&amp;PiT=99991231235958\">1997 \u7b2c 960-D \u5c0f\u8282\u7684\u7b2c 960-80<\/a>&nbsp;\u8282\u4e2d\u3002<\/p>\n\n\n\n<p><strong>\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u7684\u5de5\u4f5c\u539f\u7406<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u4e00\u65e6\u60a8\u9009\u62e9\u4f7f\u7528\u975e\u6fb3\u5143\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\uff0c\u60a8\u5fc5\u987b\u5728\u65e5\u5e38\u7a0e\u52a1\u4f1a\u8ba1\u4e2d\u4f7f\u7528\u8be5\u8d27\u5e01\u4f5c\u4e3a\u8bb0\u8d26\u5355\u4f4d\u3002\u5728\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u540e\uff0c\u60a8\u5fc5\u987b\u5c06\u8be5\u91d1\u989d\u8f6c\u6362\u4e3a\u6fb3\u5143\u624d\u80fd\u62a5\u544a\u60a8\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/p>\n\n\n\n<p>\u60a8\u8fd8\u5fc5\u987b\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8fdb\u884c\u5206\u671f\u6536\u5165\u8ba1\u7b97\uff0c\u5e76\u5c06\u8be5\u91d1\u989d\u8f6c\u6362\u4e3a\u6fb3\u5143\u4ee5\u8fdb\u884c\u62a5\u544a\u3002<\/p>\n\n\n\n<p><strong>\u4ee5\u529f\u80fd\u8d27\u5e01\u8fdb\u884c\u4f1a\u8ba1\u6838\u7b97\u7684\u8d44\u683c<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u53ea\u6709\u67d0\u4e9b\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u9009\u62e9\u4f7f\u7528\u975e\u6fb3\u5143\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u5176\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u3002\u4ec5\u5f53\u60a8\u7b26\u5408\u4ee5\u4e0b\u4efb\u4e00\u6761\u4ef6\u65f6\uff0c\u672c\u6307\u5357\u624d\u76f8\u5173\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5fc5\u987b\u6839\u636e<em>\u300a<\/em><em>2001<\/em><em>\u5e74\u516c\u53f8\u6cd5\u300b<\/em>\u7b2c292\u6761\u51c6\u5907\u8d22\u52a1\u62a5\u544a\u7684\u5c45\u6c11<\/li>\n\n\n\n<li>\u901a\u8fc7\u6fb3\u5927\u5229\u4e9a\u7684\u5e38\u8bbe\u673a\u6784\u5f00\u5c55\u4e1a\u52a1\u7684\u975e\u5c45\u6c11\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u60a8\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u662f\u60a8\u5728\u9009\u62e9\u4f7f\u7528\u529f\u80fd\u8d27\u5e01\u65f6\u4fdd\u7559\u201c\u8d26\u6237\u201d\u7684\u552f\u4e00\u6216\u4e3b\u8981\u8d27\u5e01\u3002<\/p>\n\n\n\n<p>\u201c\u8d26\u76ee\u201d\u662f\u6307\u5206\u7c7b\u8d26\u3001\u65e5\u8bb0\u8d26\u3001\u8d22\u52a1\u4e1a\u7ee9\u62a5\u8868\u3001\u635f\u76ca\u8868\u3001\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u8d22\u52a1\u72b6\u51b5\u62a5\u8868\uff0c\u5305\u62ec\u4e0e\u8fd9\u4e9b\u9879\u76ee\u9644\u5728\u4e00\u8d77\u6216\u6253\u7b97\u9605\u8bfb\u7684\u62a5\u8868\u3001\u62a5\u544a\u548c\u9644\u6ce8\u3002<\/p>\n\n\n\n<p>\u5728 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-70&amp;PiT=99991231235958\">1997 \u7684\u7b2c 960-70\uff084\uff09 \u5c0f\u8282<\/a>\u4e2d\u4e86\u89e3\u66f4\u591a\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>\u672c\u6307\u5357<strong>\u4e0d\u5305\u62ec<\/strong>\u4ee5\u4e0b\u4f7f\u7528\u975e\u6fb3\u5143\u9002\u7528\u529f\u80fd\u8d27\u5e01\u7684\u7eb3\u7a0e\u4eba\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u8fc7\u6d77\u5916\u5e38\u8bbe\u673a\u6784\u5f00\u5c55\u4e1a\u52a1\u7684\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\uff0c\u4f7f\u7528\u975e\u6fb3\u5143\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u6765\u8ba1\u7b97\u5176\u5e94\u7a0e\u6536\u5165\u6216\u635f\u5931<\/li>\n\n\n\n<li>\u53d7\u63a7\u5916\u56fd\u516c\u53f8 \uff08CFC\uff09 \u548c\u8f6c\u8ba9\u4eba\u4fe1\u6258\u7684\u5e94\u5f52\u5c5e\u7eb3\u7a0e\u4eba\uff0c\u4f7f\u7528\u975e A$ \u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97 CFC \u6216\u8f6c\u8ba9\u4eba\u4fe1\u6258\u7684\u201c\u5e94\u5360\u6536\u5165\u201d\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4f55\u65f6\u505a\u51fa\u529f\u80fd\u6027\u8d27\u5e01\u9009\u62e9<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u4e8e2003\u5e747\u67081\u65e5\u5f00\u59cb\u9002\u7528\u3002<\/p>\n\n\n\n<p>\u901a\u5e38\uff0c\u5982\u679c\u60a8\u9009\u62e9\u4f7f\u7528\u5916\u5e01\u4f5c\u4e3a\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u6765\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\uff0c\u60a8\u7684\u9009\u62e9\u5c06\u5728\u60a8\u505a\u51fa\u9009\u62e9\u7684\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u540e\u751f\u6548\u3002<\/p>\n\n\n\n<p>\u60a8\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u505a\u51fa\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u3002<\/p>\n\n\n\n<p>\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u60a8\u53ef\u4ee5\u5728\u60a8\u6253\u7b97\u751f\u6548\u7684\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u540e\u505a\u51fa\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u3002\u8fd9\u88ab\u79f0\u4e3a\u201c\u56de\u6eaf\u542f\u52a8\u9009\u62e9\u201d\u3002\u60a8\u5fc5\u987b\u5728\u51fa\u73b0\u4ee5\u4e0b\u4efb\u4e00\u60c5\u51b5\u7684 90 \u5929\u5185\u505a\u51fa\u201c\u56de\u6eaf\u542f\u52a8\u9009\u62e9\u201d\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5f00\u59cb\u65f6\u95f4\uff08\u5982\u679c\u5f53\u65f6\u60a8\u7684\u5b9e\u4f53\u5b58\u5728\uff09<\/li>\n\n\n\n<li>\u60a8\u7684\u5b9e\u4f53\u6210\u7acb\u4e4b\u65e5\uff0c\u5982\u679c\u5b83\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u65f6\u4e0d\u5b58\u5728\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u67e5\u770b\u8be6\u7ec6\u4fe1\u606f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f53\u60a8\u7684\u9009\u62e9\u5728 1997 \u5e74 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-60&amp;PiT=99991231235958\">\u7b2c 960-60\uff081\uff09 \u5c0f\u8282<\/a>\u4e2d\u751f\u6548\u65f6<\/li>\n\n\n\n<li>\u5728 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-60&amp;PiT=99991231235958\">1997 \u7b2c 960-60\uff082\uff09 \u5c0f\u8282<\/a>\u4e2d\u4ee5\u4e66\u9762\u5f62\u5f0f\u505a\u51fa\u9009\u62e9<\/li>\n\n\n\n<li>\u5728 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-65&amp;PiT=99991231235958\">1997 \u7b2c 960-65 \u6761<\/a>\u4e2d\u505a\u51fa\u8ffd\u6eaf\u7684\u542f\u52a8\u9009\u62e9\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u64a4\u56de\u73b0\u6709\u7684\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u5e76\u66ff\u6362\u65b0\u7684\u9009\u62e9<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u4f7f\u7528\u7684\u529f\u80fd\u8d27\u5e01\u4e0d\u518d\u662f\u60a8\u4fdd\u7559\u201c\u8d26\u6237\u201d\u7684\u552f\u4e00\u6216\u4e3b\u8981\u8d27\u5e01\uff0c\u60a8\u53ef\u4ee5\u64a4\u56de\u60a8\u73b0\u6709\u7684\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u3002\u60a8\u7684\u529f\u80fd\u6027\u8d27\u5e01\u9009\u62e9\u63d0\u6b3e\u5c06\u4ece\u60a8\u63d0\u6b3e\u7684\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u65f6\u751f\u6548\u3002<\/p>\n\n\n\n<p>\u60a8\u7684\u63d0\u6b3e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0d\u80fd\u56de\u6eaf<\/li>\n\n\n\n<li>\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u63d0\u51fa<\/li>\n\n\n\n<li>\u5e94\u4f5c\u4e3a\u4f01\u4e1a\u7a0e\u52a1\u8bb0\u5f55\u7684\u4e00\u90e8\u5206\u63d0\u4f9b\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5728\u60a8\u4e4b\u524d\u9009\u62e9\u7684\u529f\u80fd\u8d27\u5e01\u88ab\u64a4\u9500\u540e\uff0c\u60a8\u53ef\u4ee5\u9009\u62e9\u4f7f\u7528\u60a8\u4fdd\u7559\u8d26\u6237\u7684\u65b0\u7684\u552f\u4e00\u6216\u4e3b\u8981\u8d27\u5e01\u6765\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u3002\u60a8\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u505a\u51fa\u6b64\u9009\u62e9\u3002\u5982\u679c\u60a8\u4e0d\u9009\u62e9\u65b0\u7684\u529f\u80fd\u8d27\u5e01\uff0c\u5219\u5c06\u9002\u7528\u6838\u5fc3\u5916\u5e01\u6298\u7b97\u89c4\u5219\uff0c\u8fd9\u610f\u5473\u7740\u6240\u6709\u91d1\u989d\u90fd\u5fc5\u987b\u6298\u7b97\u6210\u6fb3\u5143\u3002<\/p>\n\n\n\n<p>\u67e5\u770b\u8be6\u7ec6\u4fe1\u606f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f53\u60a8\u9009\u62e9\u7684\u8d27\u5e01\u4e0d\u518d\u662f ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-90&amp;PiT=99991231235958\">1997 \u7b2c 960-90 \u5c0f\u8282<\/a>\u4e2d\u8d26\u6237\u7684\u4e3b\u8981\u8d27\u5e01\u65f6<\/li>\n\n\n\n<li>\u5f53\u60a8\u7684\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u63d0\u6b3e\u5c06\u5728 1997 \u5e74 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-90&amp;PiT=99991231235958\">\u7b2c 960-90\uff081\uff09 \u5c0f\u8282<\/a>\u7684\u7b2c 1 \u9879\u548c\u7b2c 2 \u9879\u4e2d\u751f\u6548<\/li>\n\n\n\n<li>\u9009\u62e9\u4f7f\u7528\u60a8\u5728 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-90&amp;PiT=99991231235958\">1997 \u7b2c 960-90\uff083\uff09 \u5c0f\u8282<\/a>\u4e2d\u4fdd\u5b58\u8d26\u6237\u7684\u65b0\u7684\u552f\u4e00\u6216\u4e3b\u8981\u8d27\u5e01\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u8bb0\u5f55\u60a8\u9009\u62e9\u4f7f\u7528\u975e\u6fb3\u5143\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u5728\u4e66\u9762\u9009\u62e9\u4f7f\u7528\u975e\u6fb3\u5143\u8d27\u5e01\u4f5c\u4e3a\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u65f6\uff0c\u8bf7\u5305\u62ec\u4ee5\u4e0b\u6240\u6709\u5185\u5bb9\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u505a\u51fa\u9009\u62e9\u7684\u5b9e\u4f53\u7684\u540d\u79f0\u548c\u7a0e\u53f7<\/li>\n\n\n\n<li>\u529f\u80fd\u8d27\u5e01\u7684\u7528\u9014\u2014\u2014\u4f8b\u5982\uff0c\u8ba1\u7b97\u5e94\u7a0e\u6240\u5f97\u989d\u6216\u7a0e\u6536\u635f\u5931<\/li>\n\n\n\n<li>\u9009\u62e9\u751f\u6548\u7684\u65e5\u671f<\/li>\n\n\n\n<li>\u5b9e\u4f53\u6253\u7b97\u7528\u4f5c\u5176\u529f\u80fd\u8d27\u5e01\u7684\u8bb0\u8d26\u5355\u4f4d<\/li>\n\n\n\n<li>\u5b9e\u4f53\u516c\u804c\u4eba\u5458\u7684\u7b7e\u540d\u548c\u4e66\u9762\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u7684\u7b7e\u7f72\u65e5\u671f\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u60a8\u65e0\u9700\u5c06\u60a8\u7684\u4e66\u9762\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u53d1\u9001\u7ed9\u6211\u4eec\u3002\u4f46\u662f\uff0c\u5b83\u5e94\u8be5\u4f5c\u4e3a\u60a8\u4f01\u4e1a\u7a0e\u52a1\u8bb0\u5f55\u7684\u4e00\u90e8\u5206\u63d0\u4f9b\u3002<\/p>\n\n\n\n<p><strong>\u60a8\u6536\u5230\u6216\u652f\u4ed8\u7684\u975e\u529f\u80fd\u6027\u8d27\u5e01\u91d1\u989d<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u8ba1\u7b97\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u65f6\u5305\u542b\u7684\u6240\u6709\u91d1\u989d\u5fc5\u987b\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u4e3a\u5355\u4f4d\u3002\u8fd9\u610f\u5473\u7740\u60a8\u5fc5\u987b\u5c06\u4ee5\u5176\u4ed6\u8d27\u5e01\u6536\u5230\u6216\u652f\u4ed8\u7684\u6240\u6709\u91d1\u989d\uff08\u5305\u62ec A$ \u91d1\u989d\uff09\u8f6c\u6362\u4e3a\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u3002<\/p>\n\n\n\n<p>\u529f\u80fd\u8d27\u5e01\u6298\u7b97\u89c4\u5219\uff08\u5305\u62ec\u9002\u7528\u7684\u6c47\u7387\uff09\u9075\u5faa\u6838\u5fc3\u5916\u5e01\u6298\u7b97\u89c4\u5219\u4e2d\u7684\u539f\u5219\uff0c\u5c06\u5916\u5e01\u91d1\u989d\u6298\u7b97\u4e3a\u6fb3\u5143\u3002\u8fd9\u5728 1997 \u5e74 ITAA \u7b2c 960-C \u5206\u533a\u7684\u7b2c 960-50\uff086\uff09 \u5c0f\u8282\u548c 960-D \u5206\u533a\u7684\u7b2c 960-80\uff086\uff09 \u5c0f\u8282\u4e2d\u90fd\u6709\u6d89\u53ca\u3002<\/p>\n\n\n\n<p>\u4f46\u662f\uff0c\u6fb3\u5143\u88ab\u89c6\u4e3a\u5916\u5e01\uff0c\u800c\u60a8\u7684\u9002\u7528\u529f\u80fd\u8d27\u5e01\u4e0d\u662f\u5916\u5e01\uff0c\u4ee5\u4fbf\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u3002\u8fd9\u57281997\u5e74ITAA\u7b2c960-80\uff081\uff09\u5c0f\u8282\u4e2d\u6709\u6240\u6d89\u53ca\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u76f8\u5173\u65f6\u95f4\u7684\u73b0\u884c\u6c47\u7387\u5b58\u5728\u5dee\u5f02\uff0c\u5219\u53ef\u80fd\u4f1a\u4ea7\u751f\u4e00\u5b9a\u91d1\u989d\u7684\u5916\u6c47\uff08\u5916\u6c47\uff09\u53d8\u73b0\u6536\u76ca\u6216\u635f\u5931\u3002\u4f8b\u5982\uff0c\u60a8\u4ea7\u751f\u91d1\u989d\u65f6\u9002\u7528\u7684\u6c47\u7387\u53ef\u80fd\u4e0e\u60a8\u652f\u4ed8\u91d1\u989d\u65f6\u9002\u7528\u7684\u6c47\u7387\u4e0d\u540c\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6fb3\u5143\u5151\u9002\u7528\u529f\u80fd\u8d27\u5e01\u7684\u4ef7\u503c\u53d8\u5316\u53ef\u80fd\u4f1a\u5e26\u6765\u5916\u6c47\u6536\u76ca\u6216\u635f\u5931\u2014\u2014\u4e0b\u9762\u662f\u4e00\u4e2a\u4f8b\u5b50\u3002<\/p>\n\n\n\n<p><strong>\u793a\u4f8b<\/strong><strong>1<\/strong><strong>\uff1a\u89e6\u53d1\u5916\u5e01\u635f\u5931<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Stellar Rex Incorporated\uff08Stellar Rex\uff09\u662f\u4e00\u5bb6\u5728\u6fb3\u5927\u5229\u4e9a\u8bbe\u6709\u5206\u652f\u673a\u6784\uff08\u5e38\u8bbe\u673a\u6784\uff09\u7684\u7f8e\u56fd\u516c\u53f8\uff0c\u9009\u62e9\u4ee5\u529f\u80fd\u8d27\u5e01\u6838\u7b97\u5176\u6fb3\u5927\u5229\u4e9a\u5206\u652f\u673a\u6784\u7684\u5e94\u7a0e\u6536\u5165\u3002\u5c31 Stellar Rex \u800c\u8a00\uff0c\u7f8e\u5143 \uff08US$\uff09 \u662f\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\uff0cA$ \u662f\u5916\u5e01\u3002<\/p>\n\n\n\n<p>Stellar Rex\u7b7e\u8ba2\u5408\u540c\uff0c\u4ee5\u6fb3\u5143\u4ece\u4e00\u5bb6\u6fb3\u5927\u5229\u4e9a\u516c\u53f8\u8d2d\u4e70\u6298\u65e7\u8d44\u4ea7\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p><strong>\u7b2c\u4e00\u5e74<\/strong><\/p>\n\n\n\n<p>Stellar Rex \u7b7e\u8ba2\u5408\u540c\u4ee5 10,000 \u6fb3\u5143\u7684\u4ef7\u683c\u8d2d\u4e70\u8be5\u8d44\u4ea7\u3002Stellar Rex\u81ea\u5408\u540c\u7b7e\u8ba2\u4e4b\u65e5\u8d77\u6301\u6709\u8be5\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p>\u5728\u5408\u7ea6\u65f6\uff0c1.00\u6fb3\u5143=0.50\u7f8e\u5143\u3002<\/p>\n\n\n\n<p>\u56e0\u6b64\uff0c\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u7684\u8d44\u4ea7\u6210\u672c\u4e3a 5,000 \u7f8e\u5143\u3002<\/p>\n\n\n\n<p><strong>\u7b2c\u4e8c\u5e74<\/strong><\/p>\n\n\n\n<p>\u5728\u5f00\u59cb\u6301\u6709\u8be5\u8d44\u4ea7 13 \u4e2a\u6708\u540e\uff0cStellar Rex \u4e3a\u8be5\u8d44\u4ea7\u652f\u4ed8\u4e86 10,000 \u6fb3\u5143\u3002<\/p>\n\n\n\n<p>\u6b64\u65f6 1.00 \u6fb3\u5143 = 0.55 \u7f8e\u5143\uff0c\u56e0\u6b64 Stellar Rex \u652f\u4ed8\u7684 10,000 \u6fb3\u5143\u76f8\u5f53\u4e8e 5,500 \u7f8e\u5143\u3002<\/p>\n\n\n\n<p>\u5728<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\/forex-realisation-events\">\u5916\u6c47\u53d8\u73b0\u4e8b\u4ef6 \uff08FRE\uff09 4<\/a>&nbsp;\u4e0b\uff0c\u5f53 Stellar Rex \u5728\u7b2c 2 \u5e74\u4e3a\u8be5\u8d44\u4ea7\u652f\u4ed8 10,000 \u6fb3\u5143\u65f6\uff0c\u5c06\u4ea7\u751f 500 \u7f8e\u5143\u7684\u5916\u6c47\u53d8\u73b0\u635f\u5931\u3002\u7531\u4e8e\u4ed8\u6b3e\u662f\u5728\u9996\u6b21\u6301\u6709\u8d44\u4ea7\u540e 12 \u4e2a\u6708\u4ee5\u4e0a\u652f\u4ed8\u7684\uff0c\u56e0\u6b64\u8be5\u635f\u5931\u4e0d\u662f\u77ed\u671f\u5916\u6c47\u53d8\u73b0\u635f\u5931\u2014\u2014\u53c2\u89c1 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?Docid=PAC\/19970038\/775-75&amp;PiT=99991231235958\">1997 \u7b2c 775-75 \u6761<\/a>\u3002\u56e0\u6b64\uff0cStellar Rex\u5728\u8ba1\u7b97\u5176\u6fb3\u5927\u5229\u4e9a\u5206\u516c\u53f8\u7b2c2\u5e74\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u65f6\uff0c\u5c06\u628a\u8fd9\u4e00\u635f\u5931\u4f5c\u4e3a\u5141\u8bb8\u7684\u6263\u9664\u989d\u3002\u6fb3\u5927\u5229\u4e9a\u5206\u884c\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4ee5\u7f8e\u5143\u8ba1\u7b97\uff0c\u5e76\u5728\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u65f6\u6298\u7b97\u6210\u6fb3\u5143\uff0c\u4ee5\u8ba1\u7b97\u5176\u5e94\u7f34\u7eb3\u7684\u6fb3\u5143\u6240\u5f97\u7a0e\u91d1\u989d\u3002<\/p>\n\n\n\n<p>\u793a\u4f8b\u7ed3\u675f<\/p>\n\n\n\n<p>\u8be6\u7ec6\u4e86\u89e3<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\">\u5916\u5e01\u6298\u7b97\uff08\u8f6c\u6362\uff09\u89c4\u5219<\/a>\u3002<\/p>\n\n\n\n<p><strong>\u9884\u9009\u91d1\u989d<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u7279\u6b8a\u6298\u7b97\u89c4\u5219\u9002\u7528\u4e8e\u53ef\u5f52\u56e0\u4e8e\u60a8\u5f53\u524d\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u751f\u6548\u4e4b\u524d\u53d1\u751f\u7684\u4ea4\u6613\u6216\u4e8b\u4ef6\u7684\u91d1\u989d\uff08\u201c\u9009\u62e9\u524d\u201d\u91d1\u989d\uff09\u3002\u5728\u60a8\u7684\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u751f\u6548\u540e\u4e00\u5e74\u5185\uff0c\u4e0e\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u76f8\u5173\u7684\u9009\u62e9\u524d\u91d1\u989d\u5fc5\u987b\u6839\u636e\u8fd9\u4e9b\u7279\u6b8a\u89c4\u5219\u8f6c\u6362\u4e3a\u60a8\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u3002\u8fd9\u5305\u62ec\u4ee5\u4e0e\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u76f8\u540c\u7684\u975e\u6fb3\u5143\u8d27\u5e01\u8ba1\u4ef7\u7684\u9884\u9009\u91d1\u989d\u3002<\/p>\n\n\n\n<p>\u67e5\u770b\u8be6\u7ec6\u4fe1\u606f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1997\u5e74ITAA<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-80&amp;PiT=99991231235958\">\u7b2c960-80\uff082\uff09\u5c0f\u8282<\/a>\u4e2d\u7684\u91d1\u989d\u793a\u4f8b<\/li>\n\n\n\n<li>1997 \u5e74 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-85&amp;PiT=99991231235958\">\u7b2c 960-85 \u6761<\/a>\u4e2d\u7684\u7279\u6b8a\u7ffb\u8bd1\u89c4\u5219\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5982\u679c\u60a8\u4e4b\u524d\u6ca1\u6709\u505a\u51fa\u529f\u80fd\u6027\u8d27\u5e01\u9009\u62e9\uff0c\u5219\u5e94\u6309\u5982\u4e0b\u65b9\u5f0f\u8f6c\u6362\u76f8\u5173\u7684\u9009\u62e9\u524d\u91d1\u989d\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9996\u5148\uff0c\u6309\u4ea4\u6613\u6216\u4e8b\u4ef6\u53d1\u751f\u65f6\u9002\u7528\u7684\u6c47\u7387\u5151\u6362\u6210\u6fb3\u5143<\/li>\n\n\n\n<li>\u5176\u6b21\uff0c\u6309\u7167\u60a8\u7684\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u751f\u6548\u65f6\u7684\u6c47\u7387\u8f6c\u6362\u4e3a\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5982\u679c\u60a8\u4e4b\u524d\u9009\u62e9\u4f7f\u7528\u975e\u6fb3\u5143\u8d27\u5e01\u4f5c\u4e3a\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\uff0c\u5219\u5e94\u6298\u7b97\u76f8\u5173\u7684\u9009\u62e9\u524d\u91d1\u989d\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9996\u5148\uff0c\u6309\u7167\u4ea4\u6613\u6216\u4e8b\u4ef6\u53d1\u751f\u65f6\u9002\u7528\u7684\u6c47\u7387\u8f6c\u6362\u4e3a\u5148\u524d\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01<\/li>\n\n\n\n<li>\u5176\u6b21\uff0c\u6309\u7167\u60a8\u7684\u65b0\u529f\u80fd\u8d27\u5e01\u9009\u62e9\u751f\u6548\u65f6\u7684\u6c47\u7387\u8f6c\u6362\u4e3a\u65b0\u7684\u9002\u7528\u529f\u80fd\u8d27\u5e01\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u793a\u4f8b<\/strong><strong> 2<\/strong><strong>\uff1a\u5728\u505a\u51fa\u529f\u80fd\u6027\u8d27\u5e01\u9009\u62e9\u4e4b\u524d\u51fa\u552e\u83b7\u5f97\u7684\u8d44\u4ea7<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Fion Incorporated \uff08FION\uff09 \u662f\u4e00\u5bb6\u975e\u5c45\u6c11\u516c\u53f8\uff0c\u901a\u8fc7\u5728\u6fb3\u5927\u5229\u4e9a\u7684\u5e38\u8bbe\u673a\u6784\u8fd0\u8425\u3002FION\u7684\u5927\u90e8\u5206\u4e1a\u52a1\u4ee5\u65e5\u5143\uff08\u00a5\uff09\u8fdb\u884c\u3002<\/p>\n\n\n\n<p>\u5728\u622a\u81f36\u670830\u65e5\u6b62\u5e74\u5ea6\uff08\u7b2c1\u5e74\uff09\uff0cFION\u9009\u62e9\u4f7f\u7528\u00a5\u4f5c\u4e3a\u5176\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u3002\u8be5\u9009\u62e9\u9002\u7528\u4e8e\u4ece 7 \u6708 1 \u65e5\u5f00\u59cb\u7684\u4e00\u5e74\uff08\u7b2c 2 \u5e74\uff09\u3002<\/p>\n\n\n\n<p>\u622a\u81f36\u670830\u65e5\u6b62\u5e74\u5ea6\uff08\u7b2c3\u5e74\uff09\uff0cFION\u4ee56\u4ebf\u65e5\u5143\u7684\u4ef7\u683c\u51fa\u552e\u4e86\u5176\u5728\u7b2c1\u5e74\u4e4b\u524d\u4ee55\u4ebf\u65e5\u5143\u8d2d\u4e70\u7684\u65c5\u6e38\u80dc\u5730\u3002<\/p>\n\n\n\n<p>\u7531\u4e8eFION\u7684\u9002\u7528\u529f\u80fd\u8d27\u5e01\u4e3a\u00a5\uff0c\u56e0\u6b64\u51fa\u552e\u65c5\u6e38\u80dc\u5730\u7684\u8d44\u672c\u6536\u76ca\u6216\u8d44\u672c\u635f\u5931\u5c06\u4ee5\u00a5\u8ba1\u7b97\u3002\u7136\u800c\uff0cFION\u5728\u8d2d\u4e70\u65c5\u6e38\u80dc\u5730\u65f6\u5e76\u672a\u9009\u62e9\u4f7f\u7528\u00a5\u4f5c\u4e3a\u5176\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\uff0c\u4e5f\u5c31\u662f\u8bf4\uff0c\u5b83\u4ecd\u7136\u4f7f\u7528\u6fb3\u5143\u7528\u4e8e\u7a0e\u6536\u76ee\u7684\u3002\u56e0\u6b64\uff0c\u5ea6\u5047\u6751\u7684\u00a5\u8d39\u7528\u6309\u8d2d\u4e70\u65f6\u7684\u6c47\u7387\u6298\u7b97\u4e3aA$\u3002\u7136\u540e\uff0c\u8be5 A$ \u91d1\u989d\u6309 FION \u9009\u62e9\u4f7f\u7528 \u00a5 \u4f5c\u4e3a\u5176\u9002\u7528\u529f\u80fd\u8d27\u5e01\u751f\u6548\u65f6\u7684\u73b0\u884c\u6c47\u7387\u6298\u7b97\u6210 \u00a5\u3002<\/p>\n\n\n\n<p>\u5728\u672c\u4f8b\u4e2d\uff0c\u6c47\u7387\u4e3a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1.00 \u6fb3\u5143 = 68.50 \u65e5\u5143 \u5728FION\u8d2d\u4e70\u5ea6\u5047\u6751\u65f6<\/li>\n\n\n\n<li>1.00 \u6fb3\u5143 = 62.00 \u65e5\u5143\uff0c\u5f53 FION \u7684\u529f\u80fd\u6027\u8d27\u5e01\u9009\u62e9\u751f\u6548\u65f6\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u8fd9\u610f\u5473\u7740\u7528\u4e8e\u8ba1\u7b97\u5904\u7f6e\u65c5\u6e38\u80dc\u5730\u7684\u8d44\u672c\u6536\u76ca\u6216\u635f\u5931\u7684\u6210\u672c\u57fa\u7840\u662f\uff1a<\/p>\n\n\n\n<p>\uff08500,000,000\u65e5\u5143 \u00f7 68.50\uff09 \u00d7 62.00<\/p>\n\n\n\n<p>= 7,299,270 \u6fb3\u5143 \u00d7 62.00<\/p>\n\n\n\n<p>=&nbsp;\u00a5452,554,745<\/p>\n\n\n\n<p>\u4ee5FION\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u7684\u8d44\u672c\u6536\u76ca\u4e3a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9500\u552e\u6536\u76ca = \u00a5600,000,000<\/li>\n\n\n\n<li>\u51cf \u00a5452,554,745<\/li>\n\n\n\n<li>\u8d44\u672c\u6536\u76ca = \u00a5147,445,255\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u793a\u4f8b\u7ed3\u675f<\/p>\n\n\n\n<p><strong>\u7a0e\u52a1\u62a5\u544a\u548c\u529f\u80fd\u8d27\u5e01<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u5141\u8bb8\u60a8\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u3002\u4f46\u662f\uff0c\u6240\u6709\u7a0e\u52a1\u62a5\u544a\u4ecd\u5fc5\u987b\u4ee5\u6fb3\u5143\u8868\u793a\u3002\u5728\u62a5\u544a\u60a8\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u6216\u6d3b\u52a8\u62a5\u8868\u65f6\uff0c\u8bf7\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u62a5\u544a\u7684\u91d1\u989d\uff0c\u7136\u540e\u5c06\u8fd9\u4e9b\u91d1\u989d\u8f6c\u6362\u4e3a A$\u3002<\/p>\n\n\n\n<p>\u51fa\u4e8e\u7a0e\u52a1\u62a5\u544a\u76ee\u7684\uff0c\u5f53\u9700\u8981\u5bf9\u6807\u7b7e\u91d1\u989d\uff08\u5e94\u7a0e\u6240\u5f97\u989d\u9664\u5916\uff09\u8fdb\u884c\u7ffb\u8bd1\u65f6\uff0c\u8bf7\u4f7f\u7528\u4e0e\u5e94\u7a0e\u6536\u5165\u6298\u7b97\u7387\u76f8\u540c\u7684\u6298\u7b97\u7387\u3002\u5982\u679c\u60a8\u5728\u7ed9\u5b9a\u7684\u6536\u5165\u5e74\u5ea6\u6ca1\u6709\u5e94\u7a0e\u6536\u5165\u91d1\u989d\uff08\u5373\u60a8\u6709\u7a0e\u6536\u635f\u5931\uff09\uff0c\u5219\u5e94\u4f7f\u7528\u5c06\u5e94\u7a0e\u6536\u5165\u91d1\u989d\u8f6c\u6362\u4e3a A$ \u65f6\u4f7f\u7528\u7684\u76f8\u540c\u7a0e\u7387\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u5982\u4f55\u5904\u7406\u4e0d\u540c\u7684\u6570\u91cf <strong>\u91d1\u989d\u7c7b\u578b<\/strong> <strong>\u5e94\u5bf9\u63aa\u65bd<\/strong> \u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01 \uff08FC\uff09 \u8ba1\u7b97\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u7684\u91d1\u989d\u3002 \u8bf7\u6ce8\u610f\u300a1936\u5e74<em>\u6240\u5f97\u7a0e\u8bc4\u4f30\u6cd5<\/em>\u300b\uff08ITAA 1936\uff09\u7b2c6AB\u548c6AC\u6761\u5173\u4e8e\u5916\u56fd\u6536\u5165\u548c\u5916\u56fd\u7a0e\u6536\u4ee5\u53ca\u5916\u56fd\u6536\u5165\u7684\u201c\u603b\u548c\u201d\uff0c\u5305\u62ec\u5df2\u7f34\u7eb3\u7684\u5916\u56fd\u7a0e\u6b3e\u3002 \u5728\u5c06 FC \u7684\u5e94\u7a0e\u6536\u5165\u8f6c\u6362\u4e3a A$ \u4e4b\u524d\uff0c\u5c06\u91d1\u989d\u5305\u542b\u5728 FC \u7684\u5e94\u7a0e\u6536\u5165\u8ba1\u7b97\u4e2d\u3002 \u7528\u4e8e\u8ba1\u7b97\u5916\u5e01\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u7684\u91d1\u989d\u3002\u4f8b\u5982\uff1a A$ \u91d1\u989d\uff0c\u5305\u62ec\u5370\u82b1\u7a0e\u80a1\u606f\u7684\u201c\u603b\u91d1\u989d\u201d\u91d1\u989d \u5916\u56fd\u6536\u5165\u7684\u91d1\u989d\uff0c\u5305\u62ec\u5c31\u8be5\u6536\u5165\u652f\u4ed8\u7684\u5916\u56fd\u7a0e\u6b3e\u7684\u201c\u603b\u91d1\u989d\u201d\u3002 1936\u5e74ITAA\u7b2c6AC\u6761\u8981\u6c42\uff0c\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u4e2d\u5305\u542b\u7684\u5916\u56fd\u6536\u5165\u91d1\u989d\u5fc5\u987b\u201c\u52a0\u8d77\u6765\u201d\uff0c\u4ee5\u5305\u62ec\u60a8\u4e3a\u5916\u56fd\u6536\u5165\u652f\u4ed8\u7684\u4efb\u4f55\u5916\u56fd\u7a0e\u6b3e\u3002\u5982\u679c\u60a8\u6536\u5230\u5370\u82b1\u7a0e\u80a1\u606f\uff0cITAA 1997 \u7b2c 207-20 \u6761\u8981\u6c42\u60a8\u201c\u52a0\u76d6\u201d\u60a8\u7684\u5e94\u7a0e\u6536\u5165\uff0c\u4f46\u52a0\u76d6\u5370\u82b1\u7a0e\u62b5\u514d\u7684\u91d1\u989d\uff0c\u5e76\u4e14\u60a8\u6709\u6743\u83b7\u5f97\u4e0e\u5370\u82b1\u7a0e\u62b5\u514d\u91d1\u989d\u76f8\u7b49\u7684\u7a0e\u6536\u62b5\u514d\u3002 \u4f7f\u7528\u8be5\u91d1\u989d\u7684\u9002\u7528\u6c47\u7387\u8f6c\u6362\u4e3a FC\u3002 \u7531\u4e8e\u201c\u603b\u91d1\u989d\u201d\u6709\u52a9\u4e8e\u8ba1\u7b97\u60a8\u7684\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\uff0c\u56e0\u6b64\u60a8\u5fc5\u987b\u5c06\u5b83\u4eec\u8f6c\u6362\u4e3a FC\u3002\u5728\u5c06 FC \u7684\u5e94\u7a0e\u6536\u5165\u8f6c\u6362\u4e3a A$ \u4e4b\u524d\uff0c\u5c06 FC \u503c\u5305\u542b\u5728\u5e94\u7a0e\u6240\u5f97\u989d\u8ba1\u7b97\u4e2d &#8211; \u53c2\u89c1<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\/in-detail\/guide-to-functional-currency-rules#Example3foreignincometaxoffsets\">\u793a\u4f8b 3<\/a>&nbsp;\u548c<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\/in-detail\/guide-to-functional-currency-rules#Example4frankingcredits\">\u793a\u4f8b 4<\/a>\u3002 \u7ed3\u8f6c\u635f\u5931 \u7ed3\u8f6c\u4e8f\u635f\u662f\u51cf\u5c11\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u5141\u8bb8\u6263\u9664\u989d\u3002 \u786e\u5b9a\u4e0a\u4e00\u6536\u5165\u5e74\u5ea6\u7684 FC \u7ed3\u8f6c\u4e8f\u635f\u91d1\u989d\u3002 \u5728\u5c06 FC \u7684\u5e94\u7a0e\u6536\u5165\u8f6c\u6362\u4e3a A$ \u4e4b\u524d\uff0c\u5c06\u8fd9\u4e9b\u91d1\u989d\u5305\u542b\u5728 FC \u7684\u5e94\u7a0e\u6536\u5165\u8ba1\u7b97\u4e2d\u3002 \u5728\u62a5\u544a\u7a0e\u6536\u635f\u5931\u7684\u4ef7\u503c\u65f6\uff0c\u5c06\u5176\u4ece FC \u8f6c\u6362\u4e3a A$\u3002 \u51cf\u5c11\u7ed3\u8f6c\u635f\u5931\u7684\u514d\u7a0e\u91d1\u989d \u51cf\u5c11\u7ed3\u8f6c\u4e8f\u635f\u7684\u514d\u7a0e\u91d1\u989d\u901a\u5e38\u5728\u5f97\u51fa\u65f6\u6298\u7b97\u4e3a\u91d1\u878d\u8d44\u4ea7\u3002\u7136\u540e\uff0c\u5b83\u4eec\u88ab\u7528\u6765\u5438\u6536\u635f\u5931\uff0c\u8fbe\u5230\u5176\u4ef7\u503c\u7684\u7a0b\u5ea6\u3002 \u5728\u62a5\u544a\u514d\u7a0e\u91d1\u989d\u7684\u4ef7\u503c\u65f6\uff0c\u5c06\u5176\u8f6c\u6362\u4e3a A$\u3002 \u5916\u56fd\u6240\u5f97\u7a0e\u62b5\u514d \uff08FITO\uff09 \u300a1997\u5e74ITAA\u6cd5\u6848\u300b\u7b2c770-10\uff081\uff09\u6761\u89c4\u5b9a\uff0c\u60a8\u6709\u6743\u5c31\u60a8\u4e00\u5e74\u6536\u5165\u4e2d\u5e94\u7a0e\u6536\u5165\u4e2d\u5305\u542b\u7684\u5916\u56fd\u6536\u5165\u91d1\u989d\u652f\u4ed8\u7684\u5916\u56fd\u6240\u5f97\u7a0e\u83b7\u5f97\u5916\u56fd\u6240\u5f97\u7a0e\u62b5\u514d\u3002\uff08\u672c\u6307\u5357\u4e0d\u6d89\u53ca\u4e0e\u6c1f\u6c2f\u5316\u78b3\u7684\u201c\u5e94\u5360\u6536\u5165\u201d\u76f8\u5173\u7684FITO\u3002 \u5916\u56fd\u6240\u5f97\u7a0e\u62b5\u514d\u91d1\u989d\u7684\u4ef7\u503c\u4e0d\u7528\u4e8e\u8ba1\u7b97\u5e94\u7a0e\u6536\u5165\uff0c\u4f46\u8ba1\u7b97\u53d7\u63a7\u5916\u56fd\u516c\u53f8 \uff08CFC\uff09 \u6216\u8f6c\u8ba9\u4eba\u4fe1\u6258\u7684\u201c\u5e94\u5360\u6536\u5165\u201d\u65f6\u9664\u5916\u3002 \u9002\u7528\u6838\u5fc3\u5916\u5e01\u6298\u7b97\u89c4\u5219\uff0c\u7528\u4e8e\u8ba1\u7b97\u5916\u56fd\u6240\u5f97\u7a0e\u62b5\u514d\u7684\u5df2\u652f\u4ed8\u5916\u7a0e\u4ef7\u503c\u5728\u652f\u4ed8\u5916\u7a0e\u65f6\u8f6c\u6362\u4e3a\u6fb3\u5143\u2014\u2014\u89c1<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\/in-detail\/guide-to-functional-currency-rules#Example3foreignincometaxoffsets\">\u793a\u4f8b 3<\/a>\u3002 \u5f17\u5170\u514b\u4fe1\u7528 \u5728\u5b9e\u4f53\u7684\u5370\u82b1\u7a0e\u8d26\u6237\u4e2d\u4ea7\u751f\u7684\u62b5\u514d\uff08\u5370\u82b1\u7a0e\u62b5\u514d\uff09\u662f\u7a0e\u6536\u62b5\u514d\u3002 \u60a8\u56e0\u6536\u5230\u5370\u82b1\u7a0e\u80a1\u606f\u800c\u6709\u6743\u83b7\u5f97\u7684\u7a0e\u6536\u62b5\u514d\u91d1\u989d\u4e0d\u4f1a\u8f6c\u5316\u4e3a\u60a8\u7684 FC\u3002\u60a8\u7684\u7a0e\u6536\u62b5\u514d\u91d1\u989d\u5c06\u7b49\u4e8e\u60a8\u6536\u5230\u7684\u80a1\u606f\u5728\u8f6c\u6362\u4e3a\u529f\u80fd\u8d27\u5e01\u4e4b\u524d\u6240\u9644\u7684\u5370\u82b1\u7a0e\u62b5\u514d\u91d1\u989d\u3002 \u5c06\u52a0\u76d6\u5370\u82b1\u8bb0\u7684 A$ \u503c\u6dfb\u52a0\u5230\u60a8\u7684\u52a0\u76d6\u5370\u82b1\u7a0e\u8d26\u6237\u4e2d\uff0c\u800c\u65e0\u9700\u8f6c\u6362\u4e3a FC \u2013 \u8bf7\u53c2\u9605<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\/in-detail\/guide-to-functional-currency-rules#Example4frankingcredits\">\u793a\u4f8b 4<\/a>\u3002 \u60a8\u5fc5\u987b\u4ee5 A$ \u4fdd\u7559\u60a8\u7684\u5370\u82b1\u7a0e\u8d26\u6237\u3002 \u7a0e\u6536\u62b5\u514d\u548c\u9000\u7a0e \u7a0e\u6536\u62b5\u514d\u548c\u9000\u7a0e\u4e0d\u7528\u4e8e\u8ba1\u7b97\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u3002 \u6838\u5fc3\u5916\u5e01\u6298\u7b97\u89c4\u5219\u9002\u7528\u3002 \u5982\u679c\u91d1\u989d\u5df2\u7ecf\u662f A$\uff0c\u5219\u4e0d\u4f1a\u8fdb\u884c\u4efb\u4f55\u8f6c\u6362\u3002 \u5982\u679c\u91d1\u989d\u4e3a\u975e A$ \u8d27\u5e01\uff0c\u8bf7\u5c06\u91d1\u989d\u8f6c\u6362\u4e3a A$\u3002 \u4e0d\u8981\u5148\u7ffb\u8bd1\u6210 FC\u3002 \u6cd5\u5f8b\u4e2d\u8868\u8fbe\u7684\u4ef7\u503c\u89c2 \u300a1997\u5e74ITAA\u6cd5\u4ee4\u300b\u7b2c960-80\uff082\uff09\uff08i\uff09\u6bb5\u5bf9\u6b64\u4f5c\u4e86\u89c4\u5b9a\u3002 \u6309\u9002\u7528\u7684\u6c47\u7387\u5c06\u8fd9\u4e9b\u91d1\u989d\u8f6c\u6362\u4e3a FC \u2013 \u53c2\u89c1<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\/in-detail\/guide-to-functional-currency-rules#Example5applicationoftranslationruletoam\">\u793a\u4f8b 5<\/a>\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u793a\u4f8b<\/strong><strong>3<\/strong><strong>\uff1a\u5916\u56fd\u6240\u5f97\u7a0e\u62b5\u514d<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u5728\u6b64\u793a\u4f8b\u4e2d\uff0c\u60a8\u9009\u62e9\u7f8e\u5143 \uff08US$\uff09 \u4f5c\u4e3a\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u3002<\/p>\n\n\n\n<p><strong>\u8ba1\u7b97\u60a8\u7684\u5e94\u8bc4\u7a0e\u5165\u606f<\/strong><\/p>\n\n\n\n<p>\u00a5115 = 1.00 \u7f8e\u5143 = 2.00 \u6fb3\u5143\u3002<\/p>\n\n\n\n<p>11,500\u65e5\u5143\u7531\u60a8\u83b7\u5f97\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<p>\u65e5\u672c\u56fd\u5185\u9884\u626310,350\u65e5\u5143\u73b0\u91d1\u548c1,150\u65e5\u5143\u7a0e\u3002<\/p>\n\n\n\n<p>\u8981\u8ba1\u7b97\u60a8\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u8bf7\u5c06 \u00a511,500 \u6362\u7b97\u6210 US$ FC\uff0c\u5982\u4e0b\u6240\u793a\uff1a<\/p>\n\n\n\n<p>11,500\u65e5\u5143=100\u7f8e\u5143\u52a0\u5165\u5e94\u8bc4\u7a0e\u6536\u5165\u3002<\/p>\n\n\n\n<p>\u4ee5\u7f8e\u5143\u8ba1\u7684\u5e94\u7a0e\u6536\u5165\uff0c\u5305\u62ec\u60a8\u6536\u5230\u7684\u00a5\u91d1\u989d\uff0c\u5728\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u65f6\u8f6c\u6362\u4e3aA$\u3002\u5982\u679c\u5728\u60a8\u5f97\u51fa\u6536\u5165\u548c\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u7684\u65f6\u95f4\u4e4b\u95f4\uff0c\u7f8e\u5143-\u6fb3\u5143\u7684\u76f8\u5bf9\u4ef7\u503c\u53d1\u751f\u4e86\u53d8\u5316\uff0c\u5219\u8fd9\u79cd\u53d8\u5316\u5c06\u53cd\u6620\u5728\u60a8\u6700\u7ec8\u5c06\u8bb0\u8d26\u7684\u6fb3\u5143\u5e94\u7a0e\u6536\u5165\u91d1\u989d\u4e2d\u3002\u5728\u6b64\u793a\u4f8b\u4e2d\uff0c\u5982\u679c\u5728\u5e74\u672b 1.00 \u7f8e\u5143 = 1.75 \u6fb3\u5143\uff0c\u90a3\u4e48\u60a8\u5c06\u4ece 11,500 \u65e5\u5143\u4ea4\u6613\u4e2d\u83b7\u5f97\u7684\u5e94\u7a0e\u6536\u5165\u62a5\u544a\u4e3a 175 \u6fb3\u5143\u3002<\/p>\n\n\n\n<p><strong>\u8ba1\u7b97\u60a8\u7684<\/strong><strong>FITO<\/strong><\/p>\n\n\n\n<p>\u5c06 \u00a51,150 \u9884\u6263\u7a0e\u6b3e\u6298\u7b97\u6210 A$\uff0c\u5982\u4e0b\u6240\u793a\uff1a<\/p>\n\n\n\n<p>\u00a51,150 = 20 \u6fb3\u5143<\/p>\n\n\n\n<p>20\u6fb3\u5143\u7528\u4e8e\u8ba1\u7b97\u5916\u56fd\u6240\u5f97\u7a0e\u62b5\u514d\u7684\u91d1\u989d\uff0c\u5373\u5df2\u652f\u4ed8\u7684\u5916\u56fd\u7a0e\u6b3e\u6216\u6fb3\u5927\u5229\u4e9a\u5e94\u4ed8\u7684\u5916\u56fd\u6536\u5165\u7a0e\u6b3e\u4e2d\u7684\u8f83\u5c0f\u8005\u3002<\/p>\n\n\n\n<p>\u793a\u4f8b\u7ed3\u675f<\/p>\n\n\n\n<p><strong>\u793a\u4f8b<\/strong><strong> 4<\/strong><strong>\uff1a\u52a0\u76d6\u4fe1\u7528<\/strong><strong><\/strong><\/p>\n\n\n\n<p>1.00 \u7f8e\u5143 = 2.00 \u6fb3\u5143<\/p>\n\n\n\n<p>XYZ Corporation \uff08XYZ\uff09 \u662f\u4e00\u5bb6\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u516c\u53f8\uff0c\u9009\u62e9\u4f7f\u7528\u7f8e\u5143\u4f5c\u4e3a\u5176\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u3002<\/p>\n\n\n\n<p>XYZ\u7684\u80a1\u606f\u5168\u989d\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p>A$70 \u73b0\u91d1<\/p>\n\n\n\n<p>\u603b\u91d1\u989d\u4e3a 30 \u6fb3\u5143\uff08\u52a0\u76d6\u5370\u7ae0\u4fe1\u7528\u4ef7\u503c\uff09\u3002<\/p>\n\n\n\n<p>\u8981\u4e86\u89e3\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/207-20&amp;PiT=99991231235958\">1997 \u7684\u7b2c 207-20\uff081\uff09 \u5c0f\u8282<\/a>\u3002<\/p>\n\n\n\n<p><strong>\u5e94\u8bc4\u7a0e\u5165\u606f\u8ba1\u7b97<\/strong><\/p>\n\n\n\n<p>XYZ \u5c06 100 \u6fb3\u5143\uff0870 \u7f8e\u5143 + 30 \u7f8e\u5143\uff09\u8f6c\u6362\u4e3a\u7f8e\u5143\uff0c\u5982\u4e0b\u6240\u793a\uff1a<\/p>\n\n\n\n<p>100 \u6fb3\u5143\u00d7 0.5 = 50 \u7f8e\u5143\u3002<\/p>\n\n\n\n<p>\u5728\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u65f6\uff0c50\u7f8e\u5143\uff08\u548c\u5176\u4ed6\u5e94\u7a0e\u6536\u5165\u4ef7\u503c\uff09\u6309\u89c4\u5b9a\u7a0e\u7387\u6298\u7b97\u4e3a\u6fb3\u5143\u3002<\/p>\n\n\n\n<p><strong>\u5f00\u6237\u4f59\u989d<\/strong><\/p>\n\n\n\n<p>\u5728\u52a0\u76d6\u5370\u7ae0\u8d26\u6237\u4f59\u989d\u65f6\u52a0 30 \u6fb3\u5143\u3002\u4e0d\u8fdb\u884c\u7ffb\u8bd1\u3002<\/p>\n\n\n\n<p>\u793a\u4f8b\u7ed3\u675f<\/p>\n\n\n\n<p><strong>\u793a\u4f8b<\/strong><strong> 5<\/strong><strong>\uff1a\u5c06\u8f6c\u6362\u89c4\u5219\u5e94\u7528\u4e8e\u8d27\u5e01\u9650\u989d<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Exact Limited \uff08Exact\uff09 \u5df2\u505a\u51fa\u6709\u6548\u9009\u62e9\uff0c\u4f7f\u7528\u7f8e\u5143\u4f5c\u4e3a\u5176\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u3002\u5728\u7b2c 1 \u5e74\uff0cExact \u4ee5 40,000 \u7f8e\u5143\u7684\u4ef7\u683c\u8d2d\u4e70\u4e86\u4e00\u8f86\u6c7d\u8f66\u3002\u5f53\u65f6\uff0c\u4ef7\u683c\u76f8\u5f53\u4e8e 72,700 \u6fb3\u5143\u3002<\/p>\n\n\n\n<p>\u5982\u679c 1997 \u5e74 ITAA \u7b2c 40-230 \u6761\u89c4\u5b9a\u7684\u6c7d\u8f66\u9650\u989d\u5728\u7b2c 1 \u5e74\u4e3a 60,000 \u6fb3\u5143\uff0c\u5219 Exact \u5c06\u9002\u7528\u8be5\u6761\u6b3e\uff0c\u5c06\u9650\u989d\u8f6c\u6362\u4e3a 33,012 \u7f8e\u5143\u3002\u56e0\u6b64\uff0c\u6c7d\u8f66\u7f8e\u5143\u6210\u672c\u7684\u7b2c\u4e00\u4e2a\u8981\u7d20\u51cf\u5c11\u5230\u8be5\u91d1\u989d\u3002<\/p>\n\n\n\n<p>\u793a\u4f8b\u7ed3\u675f<\/p>\n\n\n\n<p><strong>\u5bf9\u6fb3\u5927\u5229\u4e9a\u95f4\u63a5\u4e0d\u52a8\u4ea7\u6743\u76ca\u5f3a\u5236\u5e94\u7528\u529f\u80fd\u8d27\u5e01<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u5982\u679c\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u60a8\u662f\u5916\u56fd\u5c45\u6c11<\/li>\n\n\n\n<li>CGT\u4e8b\u4ef6\u53d1\u751f\u4e0eCGT\u8d44\u4ea7\u6709\u5173\uff0c\u8be5\u8d44\u4ea7\u5bf9\u60a8\u6765\u8bf4\u662f\u95f4\u63a5\u7684\u6fb3\u5927\u5229\u4e9a\u623f\u5730\u4ea7\u6743\u76ca\uff0c\u5e76\u4e14<\/li>\n\n\n\n<li>\u5728CGT\u4e8b\u4ef6\u53d1\u751f\u65f6\uff0c\u60a8\u5f00\u6237\u7684\u552f\u4e00\u6216\u4e3b\u8981\u8d27\u5e01\u662f\u6fb3\u5927\u5229\u4e9a\u8d27\u5e01\u4ee5\u5916\u7684\u8d27\u5e01<\/li>\n<\/ul>\n\n\n\n<p>\u60a8\u5fc5\u987b\u4f7f\u7528\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u6765\u8ba1\u7b97\u4efb\u4f55\u8d44\u672c\u6536\u76ca\u6216\u8d44\u672c\u635f\u5931\u7684\u91d1\u989d\u30021997\u5e74ITAA\u7b2c960-61\uff082\uff09\u5c0f\u8282\u6db5\u76d6\u4e86\u8fd9\u4e00\u70b9\u3002<\/p>\n\n\n\n<p>\u6b64\u8981\u6c42\u9002\u7528\u4e8e 2006 \u5e74 12 \u6708 12 \u65e5\u6216\u4e4b\u540e\u53d1\u751f\u7684 CGT \u4e8b\u4ef6\u3002<\/p>\n\n\n\n<p><strong>\u8d44\u672c\u635f\u76ca<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u8ba1\u7b97\u8d44\u672c\u6536\u76ca\u6216\u8d44\u672c\u635f\u5931\u6709\u4e24\u4e2a\u6b65\u9aa4\u3002<\/p>\n\n\n\n<p><strong>\u6b65\u9aa4<\/strong><strong> 1<\/strong>&nbsp;\u5c06\u975e\u9002\u7528\u529f\u80fd\u8d27\u5e01\u7684\u91d1\u989d\u8f6c\u6362\u4e3a\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u3002<\/p>\n\n\n\n<p><strong>\u7b2c<\/strong><strong> 2 <\/strong><strong>\u6b65<\/strong>\uff1a\u5c06\u4efb\u4f55\u8d44\u672c\u6536\u76ca\u6216\u8d44\u672c\u635f\u5931\u7684\u91d1\u989d\u8f6c\u6362\u4e3a\u6fb3\u5143\u3002<\/p>\n\n\n\n<p>\u8be6\u60c5\u89c1\u300a1997\u5e74ITAA<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-80(1)&amp;PiT=99991231235958\">\u6cd5\u6848\u300b\u7b2c960-80\uff081\uff09\u5c0f\u8282<\/a>\u7b2c6\u9879\u3002<\/p>\n\n\n\n<p><strong>\u9002\u7528\u6c47\u7387<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u4e0d\u540c\u7684\u6c47\u7387\u9002\u7528\u4e8e\u4f5c\u4e3a\u8d44\u672c\u635f\u76ca\u8ba1\u7b97\u8981\u7d20\u7684\u91d1\u989d\u7684\u6298\u7b97\u3002<\/p>\n\n\n\n<p>\u8be6\u60c5\u89c1\u300a1997\u5e74ITAA\u6cd5\u6848\u300b<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-80&amp;PiT=99991231235958\">\u7b2c960-80\uff084\uff09\u5c0f\u8282<\/a>\u3002<\/p>\n\n\n\n<p>\u6298\u7b97\u91d1\u989d\u65f6\u4f7f\u7528\u7684\u6c47\u7387\u5c06\u662f\u53d1\u751f\u6210\u672c\u65f6\u7684\u6c47\u7387\uff0c\u6216CGT\u4e8b\u4ef6\u53d1\u751f\u65f6\u7684\u6c47\u7387\u3002<\/p>\n\n\n\n<p><strong>\u53d1\u751f\u8d39\u7528\u65f6\u9002\u7528\u7684\u6c47\u7387<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>\u4e0e\u6784\u6210<\/strong><strong>CGT<\/strong><strong>\u8d44\u4ea7\u6210\u672c\u57fa\u7840\u4e00\u90e8\u5206\u7684\u4ed8\u6b3e\u548c\u4ea7\u751f\u7684\u6210\u672c\u76f8\u5173\u7684\u91d1\u989d<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u8fd9\u4e9b\u91d1\u989d\u5c06\u6309\u7167\u53d1\u751f\u6210\u672c\u65f6\u9002\u7528\u7684\u6c47\u7387\u8f6c\u6362\u4e3a\u60a8\u7684\u529f\u80fd\u8d27\u5e01\u3002<\/p>\n\n\n\n<p>\u6709\u5173\u8be6\u7ec6\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8868 1997 \u5e74 ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-50&amp;PiT=99991231235958\">\u7b2c 960-50\uff086\uff09 \u5c0f\u8282<\/a>\u7b2c 5 \u9879<\/li>\n\n\n\n<li><a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=TXR\/TR20075\/NAT\/ATO\/00001&amp;PiT=99991231235958\">TR 2007\/5<\/a>&nbsp;<em>\u6240\u5f97\u7a0e\uff1a\u529f\u80fd\u8d27\u5e01<\/em><em> \u2013 <\/em><em>\u4f55\u65f6\u91d1\u989d\u4e0d\u662f<\/em><em>\u201c<\/em><em>\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01<\/em><em>\u201d<\/em><em>\uff1f<\/em>&nbsp;\u7b2c110\u548c153\u6bb5\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>CGT<\/strong><strong>\u4e8b\u4ef6\u53d1\u751f\u65f6\u9002\u7528\u7684\u6c47\u7387<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>\u4e0e\u8ba1\u7b97<\/strong><strong>CGT<\/strong><strong>\u4e8b\u4ef6\u53d1\u751f\u65f6\u7684\u8d44\u672c\u6536\u76ca\u6216\u8d44\u672c\u635f\u5931\uff08\u8d44\u672c\u6536\u76ca\u6216\u5176\u4ed6\u8d22\u4ea7\u7684\u5e02\u573a\u4ef7\u503c\uff09\u76f8\u5173\u7684\u91d1\u989d<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u8fd9\u4e9b\u91d1\u989d\u5c06\u6309\u7167CGT\u4e8b\u4ef6\u53d1\u751f\u65f6\u9002\u7528\u7684\u6c47\u7387\u6298\u7b97\u4e3a\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u3002<\/p>\n\n\n\n<p>\u6709\u5173\u8be6\u7ec6\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1997\u5e74ITAA<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-50&amp;PiT=99991231235958\">\u7b2c960-50\uff086\uff09\u5c0f\u8282<\/a>\u4e2d\u7684\u8868\u7b2c5\u9879<\/li>\n\n\n\n<li>ITAA&nbsp;<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-80&amp;PiT=99991231235958\">1997 \u7b2c 960-80\uff086\uff09 \u5c0f\u8282<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=TXR\/TR20075\/NAT\/ATO\/00001&amp;PiT=99991231235958\">TR 2007\/5<\/a>&nbsp;<em>\u6240\u5f97\u7a0e\uff1a\u529f\u80fd\u8d27\u5e01<\/em><em> \u2013 <\/em><em>\u4f55\u65f6\u91d1\u989d\u4e0d\u662f<\/em><em>\u201c<\/em><em>\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01<\/em><em>\u201d<\/em><em>\uff1f<\/em><\/li>\n<\/ul>\n\n\n\n<p><strong>\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u7684\u8d44\u672c\u6536\u76ca\u6216\u8d44\u672c\u635f\u5931\u91d1\u989d<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u8be5\u91d1\u989d\u5c06\u6309\u7167CGT\u4e8b\u4ef6\u53d1\u751f\u65f6\u9002\u7528\u7684\u6c47\u7387\u6298\u7b97\u6210\u6fb3\u5143\u3002<\/p>\n\n\n\n<p>\u6709\u5173\u8be6\u7ec6\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1997\u5e74ITAA<a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?DocID=PAC\/19970038\/960-50&amp;PiT=99991231235958\">\u7b2c960-50\uff086\uff09\u5c0f\u8282<\/a>\u4e2d\u7684\u8868\u7b2c5\u9879<\/li>\n\n\n\n<li><a href=\"https:\/\/www.ato.gov.au\/law\/view\/document?docid=TXR\/TR20075\/NAT\/ATO\/00001&amp;PiT=99991231235958\">TR 2007\/5<\/a>&nbsp;<em>\u6240\u5f97\u7a0e\uff1a\u529f\u80fd\u8d27\u5e01<\/em><em> \u2013 <\/em><em>\u4f55\u65f6\u91d1\u989d\u4e0d\u662f<\/em><em>\u201c<\/em><em>\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01<\/em><em>\u201d<\/em><em>\uff1f<\/em><\/li>\n<\/ul>\n\n\n\n<p><strong>\u5e74\u5185\u62a5\u544a<\/strong><strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\/in-detail\/guide-to-functional-currency-rules#Businessactivitystatements\">\u4e1a\u52a1\u6d3b\u52a8\u62a5\u8868<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\/in-detail\/guide-to-functional-currency-rules#H12\">\u516c\u53f8\u7eb3\u7a0e\u7533\u62a5\u8868<\/a><\/li>\n<\/ul>\n\n\n\n<p><strong>\u4e1a\u52a1\u6d3b\u52a8\u62a5\u8868<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u586b\u5199\u4e1a\u52a1\u6d3b\u52a8\u62a5\u8868 \uff08BAS\uff09 \u65f6\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"1\">\n<li>\u4ee5\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01\u8ba1\u7b97\u60a8\u7684\u5206\u671f\u5165\u606f<\/li>\n\n\n\n<li>\u4ee5\u9002\u5f53\u7684\u6c47\u7387\u5c06\u60a8\u7684\u5206\u671f\u4ed8\u6b3e\u6536\u5165\u8f6c\u6362\u4e3a\u6fb3\u5143<\/li>\n\n\n\n<li>\u76f8\u5e94\u5730\u5b8c\u6210 BAS \u7684\u6807\u7b7e&nbsp;<strong>T1<\/strong>\u3002<\/li>\n<\/ol>\n\n\n\n<p><strong>\u516c\u53f8\u7eb3\u7a0e\u7533\u62a5\u8868<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u5141\u8bb8\u4e00\u4e9b\u7eb3\u7a0e\u4eba\u9009\u62e9\u4f7f\u7528\u975e\u6fb3\u5143\u8d27\u5e01\u4f5c\u4e3a\u5176\u9002\u7528\u7684\u529f\u80fd\u8d27\u5e01 \uff08FC\uff09 \u6765\u8ba1\u7b97\u5176\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u3002<\/p>\n\n\n\n<p>\u516c\u53f8\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u62ab\u9732\u7684\u6240\u6709\u91d1\u989d\u5fc5\u987b\u4ee5\u6fb3\u5143\u62ab\u9732\u3002<\/p>\n\n\n\n<p>\u5f53\u6807\u7b7e\u91d1\u989d\u5728\u975e A$ FC \u4e2d\u6838\u7b97\u65f6\uff0c\u8be5\u91d1\u989d\u5e94\u4f7f\u7528\u4e0e\u8f6c\u6362\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u6570\u5b57\u76f8\u540c\u7684\u529f\u80fd\u8d27\u5e01\u6298\u7b97\u7387\uff08\u663e\u793a\u5728\u516c\u53f8\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u6807\u7b7e&nbsp;<strong>8N<\/strong>&nbsp;<strong>\u529f\u80fd\u8d27\u5e01\u6298\u7b97\u7387<\/strong>\u4e2d\uff09\u8f6c\u6362\u4e3a A$\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u91d1\u989d\u59cb\u7ec8\u4ee5 A$ \u8ba1\u5165\uff0c\u800c\u4e0d\u662f\u4ee5 FC \u8ba1\u5165\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6807\u7b7e&nbsp;<strong>7 J<\/strong>&nbsp;<strong>Franking <\/strong><strong>\u79ef\u5206<\/strong><\/li>\n\n\n\n<li>\u6807\u7b7e&nbsp;<strong>7 C<\/strong>&nbsp;<strong>\u6765\u81ea\u65b0\u897f\u5170\u516c\u53f8\u7684\u6fb3\u5927\u5229\u4e9a\u5370\u82b1\u7a0e\u4fe1\u7528<\/strong>\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5728\u5b8c\u6210\u7533\u62a5\u8868\u4e4b\u524d\uff0c\u4ee5\u4e0b\u91d1\u989d\u65e0\u9700\u8f6c\u6362\u4e3a\u6fb3\u5143\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6807\u7b7e&nbsp;<strong>7 R<\/strong>&nbsp;<strong>\u6263\u9664\u7684\u7a0e\u6536\u635f\u5931<\/strong><\/li>\n\n\n\n<li>\u6807\u7b7e&nbsp;<strong>7 S<\/strong>&nbsp;<strong>\u7a0e\u6536\u635f\u5931\u8f6c\u5165<\/strong>\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u7a0e\u6536\u635f\u5931\u662f\u4ece\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u5141\u8bb8\u6263\u9664\u7684\u3002\u5982\u679c\u60a8\u7ed3\u8f6c\u635f\u5931\uff0c\u60a8\u5e94\u8be5\u5728\u60a8\u7684 FC \u4e2d\u6838\u7b97\u5e76\u7d22\u8d54\u3002\u901a\u8fc7\u6309 FC \u6298\u7b97\u7387\u5c06\u6240\u7528\u635f\u5931\u7684\u4ef7\u503c\u8f6c\u6362\u4e3a A$\uff0c\u5728\u6807\u7b7e&nbsp;<strong>7R<\/strong>&nbsp;\u4e2d\u62a5\u544a\u6536\u5165\u5e74\u5ea6\u4f7f\u7528\u7684\u4efb\u4f55\u635f\u5931\u3002<\/p>\n\n\n\n<p>\u5982\u4e0a\u6240\u8ff0\uff0c\u6807\u7b7e&nbsp;<strong>8N<\/strong>&nbsp;\u663e\u793a\u7528\u4e8e\u5c06 FC \u5e94\u7a0e\u6536\u5165\u6570\u5b57\uff08\u4ee5\u53ca\u516c\u53f8\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u8bb8\u591a\u5176\u4ed6\u6570\u5b57\uff09\u8f6c\u6362\u4e3a A$ \u7684\u6c47\u7387\u3002<\/p>\n\n\n\n<p>\u5728\u6807\u7b7e\u00a0<strong>8N<\/strong>\u00a0\u5904\uff0c\u663e\u793a\u516c\u53f8\u7528\u4e8e\u5c06 FC \u7684\u5e94\u7a0e\u6536\u5165\u6570\u5b57\u8f6c\u6362\u4e3a A$ \u7684\u6298\u7b97\u7387\u3002\u6298\u7b97\u7387\u662f FC \u91d1\u989d\u9664\u4ee5\u5f97\u5230\u7b49\u503c\u91d1\u989d\u7684 A$\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u7b49\u4e8e 1 A$ \u7684\u975e A$ \u8d27\u5e01\u5355\u4f4d\u6570\u56db\u820d\u4e94\u5165\u4e3a 4 \u4e2a\u6709\u6548\u6570\u5b57 \u2013 \u8bf7\u53c2\u9605\u6807\u7b7e 8N \u548c 80 \u7684\u793a\u4f8b\u3002<\/p>\n\n\n\n<p><strong>\u6807\u7b7e 80 \u2013 \u9009\u62e9\u7684\u529f\u80fd\u6027\u8d27\u5e01<\/strong><\/p>\n\n\n\n<p>\u5728\u6807\u7b7e\u00a080 \u4e2d\uff0c\u60a8\u53ef\u4ee5\u4f7f\u7528\u56fd\u9645\u6807\u51c6 ISO 4217 \u4e2d\u7684 3 \u4e2a\u5b57\u6bcd\u4ee3\u7801\uff08\u201c\u8d27\u5e01\u4ee3\u7801\u201d\uff09\u663e\u793a\u60a8\u9009\u62e9\u7684 FC\u3002\u8bf7\u53c2\u9605<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/corporate-tax-measures-and-assurance\/foreign-exchange-gains-and-losses\/in-detail\/guide-to-functional-currency-rules#Currencycodesforlabel8O\">\u5e38\u7528\u8d27\u5e01\u5217\u8868\u53ca\u5176 ISO \u6807\u51c6\u4ee3\u7801<\/a>\u3002<\/p>\n\n\n\n<p>\u6807\u7b7e\u00a0<strong>8N<\/strong>\u00a0\u548c\u00a080\u00a0\u5fc5\u987b\u7531\u4ee5\u4e0b\u4eba\u5458\u586b\u5199\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f7f\u7528FC\u8ba1\u7b97\u5176\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u7684\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u7eb3\u7a0e\u4eba<\/li>\n\n\n\n<li>\u5728\u6fb3\u5927\u5229\u4e9a\u5e38\u8bbe\u673a\u6784\u6216\u901a\u8fc7\u6fb3\u5927\u5229\u4e9a\u5e38\u8bbe\u673a\u6784\u5f00\u5c55\u6d3b\u52a8\u6216\u4e1a\u52a1\u7684\u5916\u56fd\u5c45\u6c11\uff0c\u4ed6\u4eec\u4f7f\u7528FC\u6765\u8ba1\u7b97\u5176\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u6536\u635f\u5931\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5982\u679c\u60a8\u662f\u6fb3\u5927\u5229\u4e9a\u5c45\u6c11\u7eb3\u7a0e\u4eba\uff0c\u5219\u4e0d\u5e94\u586b\u5199\u6807\u7b7e\u00a0<strong>8N<\/strong>\u00a0\u548c\u00a080\uff0c\u4ec5\u4f7f\u7528 FC \u6765\u8ba1\u7b97\u53d7\u63a7\u5916\u56fd\u516c\u53f8 \uff08CFC\uff09 \u6216\u8f6c\u8ba9\u4eba\u4fe1\u6258\u7684\u5e94\u5360\u6536\u5165\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u662f\u6b63\u786e\u586b\u5199\u7684\u6807\u7b7e 8N \u548c 80 \u7684\u793a\u4f8b\u3002\u6240\u91c7\u7528\u7684\u6c47\u7387\u662f2003\u5e749\u670826\u65e5\u7684\u6c47\u7387\u3002<\/p>\n\n\n\n<p>\u6807\u7b7e 8N \u548c 80 \u7684\u793a\u4f8b<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u9002\u7528<\/strong><strong>FC<\/strong><\/td><td><strong>\u6807\u7b7e<\/strong><strong> N<\/strong><\/td><td><strong>\u6807\u7b7e<\/strong><strong> O<\/strong><\/td><\/tr><tr><td>\u7f8e\u5143<\/td><td>.6695<\/td><td>USD<\/td><\/tr><tr><td>\u65e5\u5706<\/td><td>77.18<\/td><td>JPY<\/td><\/tr><tr><td>\u65b0\u897f\u5170\u5143<\/td><td>1.1385<\/td><td>NZD<\/td><\/tr><tr><td>\u8d62\u5f97<\/td><td>785.8<\/td><td>KRW<\/td><\/tr><tr><td>\u76fe<\/td><td>5679<\/td><td>IDR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5982\u524d\u6240\u8ff0\uff0c\u5982\u679c\u60a8\u9009\u62e9\u4f7f\u7528 FC\uff0c\u5219\u5e94\u8003\u8651\u4f7f\u7528\u8be5 FC \u7684\u4efb\u4f55\u7ed3\u8f6c\u635f\u5931\u7684\u4ef7\u503c\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e9b\u7a0e\u6536\u635f\u5931\u548c\u7ed3\u8f6c\u5230\u4ee5\u540e\u6536\u5165\u5e74\u5ea6\u7684\u51c0\u8d44\u672c\u635f\u5931\u7684\u4ef7\u503c\u5e94\u5728\u516c\u53f8\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u201c\u635f\u5931\u4fe1\u606f\u201d\uff08\u6807\u7b7e&nbsp;<strong>13U<\/strong>&nbsp;\u548c&nbsp;<strong>13V<\/strong>\uff09\u4e2d\u4ee5\u6fb3\u5143\u62a5\u544a\u3002<\/p>\n\n\n\n<p><strong>\u8ba1\u7b97\u8bed\u53e5<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u516c\u53f8\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u8ba1\u7b97\u62a5\u8868\u663e\u793a\u5982\u4f55\u8ba1\u7b97\u5e94\u7f34\u6216\u9000\u7a0e\u7684\u91d1\u989d\u3002\u5b83\u4ece\u6807\u7b7e&nbsp;<strong>A<\/strong>&nbsp;\u5904\u7684\u201c\u5e94\u7a0e\u6536\u5165\u201d\u6570\u5b57\u5f00\u59cb\u3002\u8fd9\u4e2a\u6570\u5b57\u5e94\u8be5\u5728\u66f4\u65e9\u7684\u65f6\u5019\u8ba1\u7b97\u51fa\u6765\uff0c\u4f7f\u7528\u9002\u7528\u7684FC\uff0c\u7136\u540e\u6362\u7b97\u6210\u6fb3\u5143\u3002<\/p>\n\n\n\n<p>\u8ba1\u7b97\u8bed\u53e5\u4e2d\u7684\u5176\u4ed6\u6570\u5b57\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A$ \u91d1\u989d\uff0c\u4f8b\u5982\u73b0\u6536\u73b0\u4ed8 \uff08PAYG\uff09 \u5206\u671f\u4ed8\u6b3e<\/li>\n\n\n\n<li>\u4ee5\u524d\u6298\u7b97\u4e3a\u6fb3\u5143\u7684\u91d1\u989d\uff0c\u4f8b\u5982\u4efb\u4f55\u5916\u56fd\u6240\u5f97\u7a0e\u62b5\u514d\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1aQC72833<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ato-Currencycodesforlabel8O\">\u6807\u7b7e80\u7684\u8d27\u5e01\u4ee3\u7801<\/h2>\n\n\n\n<p>\u8bf7\u53c2\u8003\u56fd\u9645\u51c6\u5219 ISO 4217 \u2013 Currency codes.<\/p>\n\n\n\n<p>\u53c2\u8003\uff1aATO<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u9700\u8981\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u8054\u7cfbWiselink\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240<\/p>\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>\u6709\u5173\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u3001\u8d44\u683c\u4ee5\u53ca\u5bf9\u7a0e\u52a1\u4f1a\u8ba1\u548c\u62a5\u544a\u7684\u5f71\u54cd\u7684\u4fe1\u606f\u3002 accountant Melbourne \u9605\u8bfb\u672c\u6307\u5357\u6765\u4e86\u89e3\u6709\u5173\u529f\u80fd\u8d27\u5e01\u89c4\u5219\u7684\u66f4\u591a\u4fe1\u606f\uff1a \u5982\u679c\u60a8\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u53ef\u4ee5\u4f7f\u7528\u672c\u6307\u5357\uff1a \u672c\u6307\u5357\u4e0d\u5305\u62ec\u5c45\u6c11\u7eb3\u7a0e\u4eba\u5728\u6d77\u5916\u5e38\u8bbe\u673a\u6784\u7684\u6536\u5165\u3002 \u529f\u80fd\u8d27\u5e01 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3041,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,17,60,98,18,19,20,97,1,21],"tags":[],"class_list":["post-3040","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-topics","category-business-solutions","category-chinese-post","category-digital-game","category-business","category-market-research","category-professional-planning","category-registreration","category-uncategorised","category-world-of-business"],"_links":{"self":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3040","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=3040"}],"version-history":[{"count":3,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3040\/revisions"}],"predecessor-version":[{"id":3060,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/3040\/revisions\/3060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/3041"}],"wp:attachment":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=3040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=3040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=3040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}