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四大報表的結構與關聯。
從「賺錢不等於有現金」的矛盾出發,看懂資產負債表、損益表、現金流量表與權益變動表四大報表的結構與環環相扣的勾稽關係。
把財報勾稽從會計慣例推到數學恆等式:由淨剩餘關係(clean surplus)導出間接法與剩餘盈餘評價模型,讓四張報表變成一台定價機器。