{"id":33563,"date":"2026-10-14T09:00:46","date_gmt":"2026-10-14T01:00:46","guid":{"rendered":"https:\/\/www.ileolife.com\/?p=33563"},"modified":"2026-10-08T13:05:37","modified_gmt":"2026-10-08T05:05:37","slug":"%e6%af%8f%e8%82%a1%e7%9b%88%e9%a4%98eps%e6%98%af%e4%bb%80%e9%ba%bc%ef%bc%9f%e8%a8%88%e7%ae%97%e5%85%ac%e5%bc%8f%e3%80%81%e7%a8%80%e9%87%8beps%e3%80%81%e6%9c%ac%e7%9b%8a%e6%af%94%e3%80%81%e6%9f%a5","status":"publish","type":"post","link":"https:\/\/www.ileolife.com\/?p=33563","title":{"rendered":"\u6bcf\u80a1\u76c8\u9918EPS\u662f\u4ec0\u9ebc\uff1f\u8a08\u7b97\u516c\u5f0f\u3001\u7a00\u91cbEPS\u3001\u672c\u76ca\u6bd4\u3001\u67e5\u8a62\u65b9\u5f0f\u4e00\u6b21\u770b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"33563\" class=\"elementor elementor-33563\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c6c46ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6c46ff\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a8e6e5e\" data-id=\"a8e6e5e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fa7e48 elementor-widget elementor-widget-text-editor\" data-id=\"3fa7e48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u6bcf\u80a1\u76c8\u9918\uff08Earnings Per Share\uff0cEPS\uff09\u662f\u516c\u53f8\u4e00\u6bb5\u671f\u9593\u7684\u7a05\u5f8c\u6de8\u5229\u3001\u5206\u6524\u5230\u6bcf\u4e00\u80a1\u666e\u901a\u80a1\u7684\u91d1\u984d\uff0c\u6578\u5b57\u8d8a\u9ad8\uff0c\u4ee3\u8868\u6bcf\u4e00\u80a1\u8cfa\u5230\u7684\u9322\u8d8a\u591a\u3002\u4e0a\u5e02\u6ac3\u516c\u53f8\u516c\u5e03\u8ca1\u5831\u6642\uff0c\u6703\u5728\u7d9c\u5408\u640d\u76ca\u8868\u5217\u51fa\u57fa\u672c\u8207\u7a00\u91cb\u6bcf\u80a1\u76c8\u9918\u3002<\/p><p>\u672c\u6587\u4f9d\u300a<span style=\"text-decoration: underline;color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/www.twse.com.tw\/staticFiles\/listed\/ifrsCriteria\/%7BF47070B5-2640-6C06-C9B0-8981B7EE2396%7D.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u570b\u969b\u6703\u8a08\u6e96\u5247\u7b2c33\u865f<\/a><\/span>\u300b\uff08\u5f8c\u7c21\u7a31IAS 33\uff09\u8207\u53f0\u7063\u8b49\u5238\u6cd5\u898f\uff0c\u6574\u7406EPS\u5b9a\u7fa9\u3001\u516c\u5f0f\u3001\u8207\u672c\u76ca\u6bd4\u95dc\u4fc2\uff0c\u4ee5\u53ca\u591a\u5c11\u5408\u7406\u548c\u67e5\u8a62\u65b9\u5f0f\u7b49\u8cc7\u8a0a\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-41bb018 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41bb018\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-503b148\" data-id=\"503b148\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a61f37 elementor-widget elementor-widget-text-editor\" data-id=\"9a61f37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff9900\"><strong>\u6bcf\u80a1\u76c8\u9918\uff08EPS\uff09\u662f\u4ec0\u9ebc\uff1f<\/strong><\/span><\/h3><p>\u6bcf\u80a1\u76c8\u9918\u662f\u628a\u516c\u53f8\u4e00\u6bb5\u671f\u9593\u6b78\u5c6c\u65bc\u666e\u901a\u80a1\u80a1\u6771\u7684\u640d\u76ca\uff0c\u9664\u4ee5\u540c\u671f\u9593\u6d41\u901a\u5728\u5916\u666e\u901a\u80a1\u7684\u52a0\u6b0a\u5e73\u5747\u80a1\u6578\uff0c\u4ee3\u8868\u6bcf\u4e00\u80a1\u666e\u901a\u80a1\u5728\u8a72\u6bb5\u671f\u9593\u8cfa\u5230\u6216\u8667\u640d\u7684\u91d1\u984d\u3002<\/p><p>\u6bcf\u80a1\u76c8\u9918\u7684\u5b9a\u7fa9\u4f86\u81ea\u300a\u570b\u969b\u6703\u8a08\u6e96\u5247\u7b2c33\u865f\u300b\u300c\u6bcf\u80a1\u76c8\u9918\u300d\u3002\u9019\u865f\u6e96\u5247\u8ca0\u8cac\u8a02\u5b9a\u6bcf\u80a1\u76c8\u9918\u7684\u8a08\u7b97\u8207\u8868\u9054\u539f\u5247\uff0c\u8b93\u4e0d\u540c\u4f01\u696d\u5728\u540c\u4e00\u671f\u9593\uff0c\u6216\u662f\u540c\u4e00\u4f01\u696d\u5728\u4e0d\u540c\u671f\u9593\u7684\u7e3e\u6548\u66f4\u5bb9\u6613\u6bd4\u8f03\u3002<\/p><p>\u4f9dIAS 33\uff0c\u4f01\u696d\u8981\u540c\u6642\u8a08\u7b97\u300c\u57fa\u672c\u6bcf\u80a1\u76c8\u9918\u300d\u8207\u300c\u7a00\u91cb\u6bcf\u80a1\u76c8\u9918\u300d\u5169\u500b\u6578\u5b57\u3002\u8ca1\u7d93\u65b0\u805e\u4e2d\uff0cEPS\u4e5f\u5e38\u5beb\u4f5c\u300c\u6bcf\u80a1\u7d14\u76ca\u300d\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bb6f6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bb6f6f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dae8b84\" data-id=\"dae8b84\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0aee5f9 elementor-widget elementor-widget-text-editor\" data-id=\"0aee5f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff9900\"><strong>\u6bcf\u80a1\u76c8\u9918\u600e\u9ebc\u7b97\uff1fEPS\u8a08\u7b97\u516c\u5f0f<\/strong><\/span><\/h3><p>\u6bcf\u80a1\u76c8\u9918\u7684\u7b97\u6cd5\u7c21\u55ae\u4f86\u8aaa\uff0c\u5c31\u662f\u5c07\u516c\u53f8\u8cfa\u5230\u7684\u9322\uff0c\u5e73\u5747\u5206\u7d66\u6bcf\u4e00\u80a1\u3002<\/p><p>\u7528\u751f\u6d3b\u5316\u6848\u4f8b\u4f86\u770b\u7684\u8a71\uff0c\u5c31\u50cf\u662f10\u4f4d\u670b\u53cb\u5408\u958b\u4e00\u5bb6\u5e97\u3001\u5e74\u5e95\u7d50\u7b97\u6642\u8cfa10\u842c\u5143\uff0c\u5206\u914d\u7d6610\u500b\u4eba\uff0c\u6bcf\u4eba\u5c31\u8cfa\u52301\u842c\u5143\uff0c\u9019\u500b\u300c\u6bcf\u4eba\u8cfa1\u842c\u5143\u300d\u4fbf\u662fEPS\u7684\u6982\u5ff5\u3002\u4e0d\u904e\uff0c\u5728\u6703\u8a08\u6e96\u5247\u4e2d\uff0c\u600e\u9ebc\u8a08\u7b97\u300c\u8cfa\u5230\u7684\u9322\u300d\u548c\u300c\u80a1\u6578\u300d\uff0c\u6709\u66f4\u7cbe\u78ba\u7684\u898f\u5b9a\u3002<\/p><p><strong>\u57fa\u672c\u6bcf\u80a1\u76c8\u9918\u516c\u5f0f<\/strong><\/p><p><strong>\u258d\u7c21\u55ae\u7248\uff1a<\/strong>\u6bcf\u80a1\u76c8\u9918\uff1d\u7a05\u5f8c\u6de8\u5229\u00f7\u6d41\u901a\u5728\u5916\u80a1\u6578<\/p><p><strong>\u258d\u6b63\u5f0f\u7248\uff08IAS 33\uff09\uff1a<\/strong>\u57fa\u672c\u6bcf\u80a1\u76c8\u9918\uff1d\u6b78\u5c6c\u65bc\u6bcd\u516c\u53f8\u666e\u901a\u80a1\u80a1\u6771\u7684\u640d\u76ca\u00f7\u7576\u671f\u6d41\u901a\u5728\u5916\u666e\u901a\u80a1\u52a0\u6b0a\u5e73\u5747\u80a1\u6578<\/p><p>\u6b63\u5f0f\u7248\u770b\u4f86\u5341\u5206\u8907\u96dc\uff0c\u4f46\u5176\u5be6\u53ea\u591a\u4e862\u500b\u9650\u5236\uff1a<\/p><ul><li><strong>\u5206\u5b50\u53ea\u8a08\u7b97\u5c6c\u65bc\u300c\u666e\u901a\u80a1\u80a1\u6771\u300d\u7684\u9322<\/strong>\uff1a\u82e5\u516c\u53f8\u65d7\u4e0b\u5b50\u516c\u53f8\u6709\u5176\u4ed6\u80a1\u6771\uff0c\u8981\u6392\u9664\u9019\u4e9b\u80a1\u6771\u5206\u5f97\u7684\u7372\u5229\uff1b\u516c\u53f8\u82e5\u6709\u7279\u5225\u80a1\uff0c\u4e5f\u8981\u5148\u6263\u6389\u7576\u671f\u7684\u7279\u5225\u80a1\u80a1\u5229\uff0c\u56e0\u70ba\u9019\u4e9b\u9322\u4e26\u4e0d\u5c6c\u65bc\u666e\u901a\u80a1\u80a1\u6771\u3002<\/li><li><strong>\u5206\u6bcd\u7528\u52a0\u6b0a\u5e73\u5747\u80a1\u6578\u4f86\u7b97<\/strong>\uff1a\u5728\u4e00\u5e74\u4e2d\uff0c\u516c\u53f8\u7684\u80a1\u6578\u53ef\u80fd\u7522\u751f\u8b8a\u52d5\uff0c\u8981\u5e73\u5747\u8a08\u7b97\u80a1\u4efd\u5be6\u969b\u6d41\u901a\u7684\u6642\u9593\u3002<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8fa99bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8fa99bc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-591062d\" data-id=\"591062d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-027a05f elementor-widget elementor-widget-image\" data-id=\"027a05f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"449\" src=\"https:\/\/www.ileolife.com\/wp-content\/uploads\/2026\/10\/05162714\/image.png\" class=\"attachment-large size-large wp-image-33730\" alt=\"\" srcset=\"https:\/\/www.ileolife.com\/wp-content\/uploads\/2026\/10\/05162714\/image.png 691w, https:\/\/www.ileolife.com\/wp-content\/uploads\/2026\/10\/05162714\/image-300x211.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-83bcbbc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83bcbbc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58f92b1\" data-id=\"58f92b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a817835 elementor-widget elementor-widget-text-editor\" data-id=\"a817835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff9900\"><strong>\u7a00\u91cb\u6bcf\u80a1\u76c8\u9918\u662f\u4ec0\u9ebc\uff1f<\/strong><\/span><\/h3><p><strong>\u57fa\u672cEPS<\/strong>\u662f\u7528\u73fe\u5728\u5be6\u969b\u5728\u5916\u6d41\u901a\u7684\u80a1\u6578\u8a08\u7b97\uff0c\u6bcf\u4e00\u80a1\u8cfa\u4e86\u591a\u5c11\u9322\uff1b<strong>\u7a00\u91cbEPS<\/strong>\u5247\u5047\u8a2d\u672a\u4f86\u53ef\u80fd\u8b8a\u6210\u80a1\u7968\u7684\u5de5\u5177\uff0c\u5168\u90e8\u90fd\u63db\u6210\u80a1\u7968\u5f8c\uff0c\u6bcf\u4e00\u80a1\u80fd\u8cfa\u591a\u5c11\u9322\u3002<\/p><p>\u56de\u523010\u4eba\u5408\u958b\u5e97\u7684\u4f8b\u5b50\uff1a\u5e97\u88e1\u8cfa10\u842c\u5143\u3001\u5206\u621010\u80a1\uff0c\u57fa\u672cEPS\u662f\u6bcf\u80a11\u842c\u5143\u3002\u5982\u679c\uff0c\u53e6\u5916\u6709\u4eba\u63e1\u6709\u65e5\u5f8c\u53ef\u4ee5\u63db\u62102\u80a1\u7684\u6b0a\u5229\uff0c\u628a\u90192\u80a1\u4e5f\u7b97\u9032\u4f86\u5c31\u8b8a\u621012\u80a1\uff0cEPS\u5c31\u8b8a\u6210\u7d048333\u5143\uff0c\u9019\u5c31\u662f\u7a00\u91cbEPS\u7684\u6982\u5ff5\u3002<\/p><p>\u9019\u4e9b\u300c\u5c07\u4f86\u53ef\u80fd\u8b8a\u6210\u80a1\u7968\u7684\u5de5\u5177\u300d\uff0c\u6703\u8a08\u4e0a\u7a31\u70ba\u6f5b\u5728\u666e\u901a\u80a1\uff0c\u5305\u62ec\u54e1\u5de5\u8a8d\u80a1\u6b0a\u3001\u8a8d\u80a1\u8b49\u3001\u53ef\u8f49\u63db\u516c\u53f8\u50b5\u8207\u53ef\u8f49\u63db\u7279\u5225\u80a1\u7b49\u3002<\/p><p>IAS 33\u4e5f\u898f\u5b9a\uff0c\u6f5b\u5728\u666e\u901a\u80a1\u53ea\u6709\u5728\u8f49\u63db\u5f8c\u6703\u8b93\u7e7c\u7e8c\u71df\u696d\u55ae\u4f4d\u7684\u6bcf\u80a1\u76c8\u9918\u6e1b\u5c11\u3001\u6216\u8b93\u6bcf\u80a1\u640d\u5931\u589e\u52a0\u6642\uff0c\u624d\u7b97\u5177\u6709\u7a00\u91cb\u6027\uff0c\u624d\u9700\u8981\u7d0d\u5165\u8a08\u7b97\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-86eec00 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"86eec00\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0925c76\" data-id=\"0925c76\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec94c35 elementor-widget elementor-widget-text-editor\" data-id=\"ec94c35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff9900\"><strong>EPS\u548c\u80a1\u50f9\u3001\u672c\u76ca\u6bd4\u6709\u4ec0\u9ebc\u95dc\u4fc2\uff1f<\/strong><\/span><\/h3><p>EPS\u548c\u80a1\u50f9\u6700\u76f4\u63a5\u7684\u9023\u7d50\uff0c\u5c31\u662f\u300c\u672c\u76ca\u6bd4\u300d\u3002\u672c\u76ca\u6bd4\u5c07\u80a1\u50f9\u548c\u6bcf\u80a1\u7372\u5229\u653e\u5728\u4e00\u8d77\u770b\uff0cEPS\u70ba\u5206\u6bcd\uff1a<\/p><p><strong>\u258d<\/strong>\u672c\u76ca\u6bd4\uff1d\u80a1\u50f9\u00f7\u6bcf\u80a1\u76c8\u9918\uff08EPS\uff09<\/p><p>\u4e0d\u904e\uff0c\u53f0\u7063\u8b49\u5238\u4ea4\u6613\u6240\u516c\u5e03\u7684\u500b\u80a1\u672c\u76ca\u6bd4\uff0c\u5206\u6bcd\u4e0d\u6703\u76f4\u63a5\u7528\u8ca1\u5831\u4e0a\u7684EPS\uff0c\u800c\u662f\u8b49\u4ea4\u6240\u53e6\u5916\u8a08\u7b97\u7684\u300c\u6bcf\u80a1\u53c3\u8003\u7a05\u5f8c\u7d14\u76ca\u300d\u3002\u5b83\u7684\u6982\u5ff5\u548cEPS\u76f8\u540c\uff0c\u90fd\u662f\u6bcf\u4e00\u80a1\u5206\u5230\u591a\u5c11\u7a05\u5f8c\u7372\u5229\uff0c\u53ef\u4ee5\u628a\u5b83\u770b\u6210\u8b49\u4ea4\u6240\u7248\u672c\u7684EPS\uff0c\u53ea\u662f\u7b97\u6cd5\u67092\u500b\u4e0d\u540c\uff1a<\/p><ul><li><strong>\u671f\u9593\u4e0d\u540c<\/strong>\uff1a\u8b49\u4ea4\u6240\u63a1\u7528\u4e0a\u5e02\u516c\u53f8\u5728\u516c\u958b\u8cc7\u8a0a\u89c0\u6e2c\u7ad9\u7533\u5831\u7684\u8fd14\u5b63\u5df2\u516c\u5e03\u8ca1\u5831\uff0c\u8ca1\u5831\u4e0a\u7684EPS\u5247\u662f\u55ae\u5b63\u6216\u5168\u5e74\u5ea6\u3002<\/li><li><strong>\u80a1\u6578\u4e0d\u540c<\/strong>\uff1a\u8b49\u4ea4\u6240\u9664\u4ee5\u300c\u767c\u884c\u53c3\u8003\u80a1\u6578\u300d\uff0c\u8ca1\u5831\u4e0a\u7684EPS\u9664\u4ee5\u300c\u52a0\u6b0a\u5e73\u5747\u80a1\u6578\u300d\u3002<\/li><\/ul><p>\u56e0\u6b64\uff0c\u7528\u8ca1\u5831EPS\u7b97\u51fa\u7684\u672c\u76ca\u6bd4\uff0c\u53ef\u80fd\u548c\u8b49\u4ea4\u6240\u516c\u5e03\u7684\u6578\u5b57\u6709\u843d\u5dee\u3002\u6bcf\u80a1\u53c3\u8003\u7a05\u5f8c\u7d14\u76ca\u70ba0\u6216\u8ca0\u6578\u6642\uff0c\u8b49\u4ea4\u6240\u4e0d\u8a08\u7b97\u672c\u76ca\u6bd4\u3002<\/p><p>\u672c\u76ca\u6bd4\u7684\u5224\u8b80\u65b9\u5f0f\u8207\u5e38\u898b\u9677\u9631\uff0c\u53ef\u5ef6\u4f38\u95b1\u8b80\u3008<span style=\"text-decoration: underline;color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/www.businessweekly.com.tw\/business\/blog\/3021610\" target=\"_blank\" rel=\"noopener noreferrer\">\u672c\u76ca\u6bd4\u662f\u4ec0\u9ebc\uff1f\u591a\u5c11\u624d\u5408\u7406\uff1f<\/a><\/span>\u3009\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d249b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d249b9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b07e4ac\" data-id=\"b07e4ac\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d2a243 elementor-widget elementor-widget-text-editor\" data-id=\"1d2a243\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff9900\"><strong>\u6bcf\u80a1\u76c8\u9918\u591a\u5c11\u624d\u5408\u7406\uff1f3\u500b\u6bd4\u8f03\u65b9\u6cd5<\/strong><\/span><\/h3><p>\u6bcf\u80a1\u76c8\u9918\u6c92\u6709\u9069\u7528\u65bc\u6240\u6709\u516c\u53f8\u7684\u300c\u5408\u7406\u6578\u5b57\u300d\u3002EPS\u7684\u610f\u601d\u662f\u6bcf\u4e00\u80a1\u8cfa\u591a\u5c11\u9322\uff0c\u82e5\u67092\u5bb6\u516c\u53f8\u540c\u6a23\u8cfa10\u5104\u5143\uff0c\u80a1\u6578\u8f03\u5c11\u7684\u516c\u53f8EPS\u5c31\u6703\u6bd4\u8f03\u9ad8\uff0c\u56e0\u6b64\u55ae\u770bEPS\u7684\u7d55\u5c0d\u6578\u5b57\uff0c\u7121\u6cd5\u76f4\u63a5\u5224\u65b7\u9ad8\u4f4e\u597d\u58de\u3002\u6bd4\u8f03\u6709\u610f\u7fa9\u7684\u505a\u6cd5\uff0c\u662f\u7528\u4ee5\u4e0b3\u500b\u65b9\u6cd5\u6bd4\u8f03\u3002<\/p><p><strong>1.\u8ddf\u516c\u53f8\u81ea\u5df1\u7684\u904e\u53bb\u6bd4<\/strong><\/p><p>\u6bd4\u8f03\u540c\u4e00\u5bb6\u516c\u53f8\u4eca\u5e74\u548c\u5f80\u5e74\u7684EPS\uff0c\u770b\u6bcf\u80a1\u7372\u5229\u662f\u589e\u52a0\u9084\u662f\u6e1b\u5c11\u3002\u8981\u6ce8\u610f\u7684\u662f\uff0c\u516c\u53f8\u82e5\u5206\u7d05\u914d\u80a1\u6216\u80a1\u7968\u5206\u5272\uff0c\u4f9dIAS 33\uff0c\u904e\u53bb\u5404\u671f\u7684EPS\u6703\u7528\u65b0\u80a1\u6578\u91cd\u65b0\u8a08\u7b97\uff1b\u6bd4\u8f03\u6642\u61c9\u4ee5\u6700\u65b0\u8ca1\u5831\u4e0a\u8abf\u6574\u5f8c\u7684\u6578\u5b57\u70ba\u6e96\uff0c\u4e0d\u8981\u76f4\u63a5\u62ff\u820a\u65b0\u805e\u88e1\u7684\u6578\u5b57\u6bd4\u3002<\/p><p><strong>2.\u8ddf\u540c\u7522\u696d\u7684\u516c\u53f8\u6bd4<\/strong><\/p><p>\u4e0d\u540c\u7522\u696d\u7684\u7372\u5229\u6a21\u5f0f\u4e0d\u540c\uff0c\u628a\u7522\u696d\u6027\u8cea\u76f8\u8fd1\u7684\u516c\u53f8\u653e\u5728\u4e00\u8d77\u6bd4\u8f03\uff0c\u6bd4\u8f03\u7684\u57fa\u790e\u6703\u6bd4\u8f03\u4e00\u81f4\u3002<\/p><p><strong>3.\u642d\u914d\u80a1\u50f9\u770b\u672c\u76ca\u6bd4<\/strong><\/p><p>EPS\u672c\u8eab\u6c92\u6709\u5408\u7406\u503c\uff0c\u4f46\u53ef\u4ee5\u900f\u904e\u300c\u672c\u76ca\u6bd4\u300d\u5224\u65b7\u76ee\u524d\u80a1\u50f9\u76f8\u5c0d\u65bcEPS\u662f\u5426\u5408\u7406\u3002\u672c\u76ca\u6bd4\u7684\u610f\u601d\u662f\u300c\u80a1\u50f9\u70ba\u6bcf\u80a1\u7372\u5229\u7684\u5e7e\u500d\u300d\uff0c\u4f8b\u5982\u80a1\u50f960\u5143\u3001EPS 4\u5143\uff0c\u672c\u76ca\u6bd4\u5c31\u662f15\u500d\u3002<\/p><p>\u672c\u76ca\u6bd4\u591a\u5c11\u7b97\u5408\u7406\uff0c\u540c\u6a23\u6c92\u6709\u7d55\u5c0d\u6a19\u6e96\uff0c\u5e02\u5834\u5e38\u898b\u7684\u672c\u76ca\u6bd4\u5340\u9593\u7d04\u572810\u523030\u500d\uff0c\u4f46\u5404\u7522\u696d\u5dee\u7570\u5927\uff0c\u50b3\u7522\u504f\u4f4e\u3001\u79d1\u6280\u6210\u9577\u80a1\u504f\u9ad8\uff0c\u5224\u65b7\u6642\u4ecd\u8981\u8ddf\u540c\u696d\u8207\u516c\u53f8\u81ea\u5df1\u7684\u6b77\u53f2\u6bd4\u8f03\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e218a2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e218a2a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-92ae565\" data-id=\"92ae565\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-046fe3d elementor-widget elementor-widget-text-editor\" data-id=\"046fe3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff9900\"><strong>\u6bcf\u80a1\u76c8\u9918\u3001\u6bcf\u80a1\u6de8\u503c\u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<\/strong><\/span><\/h3><p>\u6bcf\u80a1\u76c8\u9918\u8861\u91cf\u4e00\u6bb5\u671f\u9593\u5167\u6bcf\u4e00\u80a1\u8cfa\u4e86\u591a\u5c11\u9322\uff0c\u6bcf\u80a1\u6de8\u503c\u5247\u662f\u67d0\u500b\u6642\u9ede\u6bcf\u4e00\u80a1\u5c0d\u61c9\u7684\u5e33\u9762\u50f9\u503c\u3002\u6bcf\u80a1\u6de8\u503c\u4ee5\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u7684\u6de8\u503c\u8a08\u7b97\uff0c\u4e5f\u5c31\u662f\u8cc7\u7522\u6e1b\u53bb\u8ca0\u50b5\u5f8c\u7684\u80a1\u6771\u6b0a\u76ca\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c0f792 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c0f792\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-94a3463\" data-id=\"94a3463\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c10e48 elementor-widget elementor-widget-image\" data-id=\"3c10e48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"640\" height=\"171\" src=\"https:\/\/www.ileolife.com\/wp-content\/uploads\/2026\/10\/05162920\/image-1-2.png\" class=\"attachment-large size-large wp-image-33731\" alt=\"\" srcset=\"https:\/\/www.ileolife.com\/wp-content\/uploads\/2026\/10\/05162920\/image-1-2.png 689w, https:\/\/www.ileolife.com\/wp-content\/uploads\/2026\/10\/05162920\/image-1-2-300x80.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f158c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f158c1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de9da8b\" data-id=\"de9da8b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6d8e789 elementor-widget elementor-widget-text-editor\" data-id=\"6d8e789\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u8b49\u4ea4\u6240\u8a08\u7b97\u80a1\u50f9\u6de8\u503c\u6bd4\u6642\uff0c\u6bcf\u80a1\u53c3\u8003\u6de8\u503c\u63a1\u7528\u516c\u958b\u8cc7\u8a0a\u89c0\u6e2c\u7ad9\u516c\u544a\u7684\u6700\u8fd1\u4e00\u5b63\u6578\u5b57\uff1b\u8a08\u7b97\u672c\u76ca\u6bd4\u6642\uff0c\u5247\u63a1\u7528\u8fd14\u5b63\u5df2\u516c\u5e03\u8ca1\u5831\u7684\u7a05\u5f8c\u7d14\u76ca\u3002\u5169\u500b\u6307\u6a19\u7684\u8a08\u7b97\u57fa\u790e\u4e0d\u540c\uff0c\u770b\u7684\u9762\u5411\u4e5f\u4e0d\u540c\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b372eb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b372eb0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ea57b8\" data-id=\"8ea57b8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ba7ea7 elementor-widget elementor-widget-text-editor\" data-id=\"8ba7ea7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff9900\"><strong>EPS\u53bb\u54ea\u88e1\u67e5\uff1f\u516c\u958b\u8cc7\u8a0a\u89c0\u6e2c\u7ad9\u3001\u8ca1\u5831\u516c\u5e03\u6642\u9593\u4e00\u6b21\u770b<\/strong><\/span><\/h3><p>EPS\u5217\u5728\u516c\u53f8\u8ca1\u5831\u7684\u7d9c\u5408\u640d\u76ca\u8868\u4e2d\uff0c\u53ef\u5728<span style=\"text-decoration: underline;color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/mops.twse.com.tw\/mops\/#\/web\/t163sb01\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u516c\u958b\u8cc7\u8a0a\u89c0\u6e2c\u7ad9<\/a><\/span>\u67e5\u8a62\uff1b\u4e0a\u5e02\u516c\u53f8\u7684\u672c\u76ca\u6bd4\u53ef\u5728<span style=\"text-decoration: underline;color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/www.twse.com.tw\/zh\/trading\/historical\/bwibbu-day.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u8b49\u4ea4\u6240\u7db2\u7ad9<\/a><\/span>\u67e5\u8a62\uff0c\u4e0a\u6ac3\u516c\u53f8\u5247\u5728<span style=\"text-decoration: underline;color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/www.tpex.org.tw\/zh-tw\/mainboard\/trading\/info\/stock-pe.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u6ac3\u8cb7\u4e2d\u5fc3\u7db2\u7ad9<\/a><\/span>\u67e5\u8a62\u3002<\/p><p>\u8ca1\u5831\u7684\u516c\u5e03\u6642\u9593\uff0c\u4f9d<span style=\"text-decoration: underline;color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0400001&amp;flno=36\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u300a\u8b49\u5238\u4ea4\u6613\u6cd5\u300b\u7b2c36\u689d<\/a><\/span>\u898f\u5b9a\u5982\u4e0b\uff1a<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bfe6228 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfe6228\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db275c1\" data-id=\"db275c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f2ac6e9 elementor-widget elementor-widget-image\" data-id=\"f2ac6e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"640\" height=\"252\" src=\"https:\/\/www.ileolife.com\/wp-content\/uploads\/2026\/10\/05163102\/image-2-2.png\" class=\"attachment-large size-large wp-image-33732\" alt=\"\" srcset=\"https:\/\/www.ileolife.com\/wp-content\/uploads\/2026\/10\/05163102\/image-2-2.png 688w, https:\/\/www.ileolife.com\/wp-content\/uploads\/2026\/10\/05163102\/image-2-2-300x118.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-05d93b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05d93b8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dba6c60\" data-id=\"dba6c60\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9ad607 elementor-widget elementor-widget-text-editor\" data-id=\"c9ad607\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u6b64\u5916\uff0c\u4f9d\u91d1\u7ba1\u6703\u7684<span style=\"text-decoration: underline;color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/law.fsc.gov.tw\/LawContent.aspx?id=GL000593\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u7279\u6b8a\u9069\u7528\u7bc4\u570d\u8fa6\u6cd5<\/a><\/span>\uff0c\u5be6\u6536\u8cc7\u672c\u984d\u9054\u65b0\u53f0\u5e63100\u5104\u5143\u4ee5\u4e0a\u7684\u4e0a\u5e02\u6ac3\u516c\u53f8\uff0c\u5e74\u5ea6\u8ca1\u5831\u9808\u5728\u6703\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c75\u65e5\u5167\u516c\u544a\u7533\u5831\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7a5236 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7a5236\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e16f8d1\" data-id=\"e16f8d1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15e822a elementor-widget elementor-widget-text-editor\" data-id=\"15e822a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff9900\"><strong>EPS\u600e\u9ebc\u770b\uff1f3\u4ef6\u4e8b\u8981\u6ce8\u610f<\/strong><\/span><\/h3><ol><li><strong>\u5206\u6e05\u57fa\u672c\u8207\u7a00\u91cbEPS<\/strong>\uff1a\u767c\u884c\u54e1\u5de5\u8a8d\u80a1\u6b0a\u3001\u53ef\u8f49\u63db\u516c\u53f8\u50b5\u7684\u516c\u53f8\uff0c\u7a00\u91cbEPS\u5df2\u628a\u53ef\u80fd\u8f49\u6210\u666e\u901a\u80a1\u7684\u80a1\u6578\u7b97\u9032\u53bb\u3002\u8ca1\u5831\u82e5\u6709\u505c\u696d\u55ae\u4f4d\uff0c\u4e5f\u6703\u53e6\u5916\u5217\u51fa\u7e7c\u7e8c\u71df\u696d\u55ae\u4f4d\u7684\u6bcf\u80a1\u76c8\u9918\u3002<\/li><li><strong>\u6bd4\u8f03\u6b77\u5e74EPS\uff0c\u7559\u610f\u8ffd\u6eaf\u8abf\u6574<\/strong>\uff1a\u516c\u53f8\u5206\u7d05\u914d\u80a1\u6216\u80a1\u7968\u5206\u5272\u5f8c\uff0c\u4f9dIAS 33\uff0c\u524d\u671fEPS\u8981\u4ee5\u65b0\u80a1\u6578\u91cd\u65b0\u8a08\u7b97\uff0c\u56e0\u6b64\u820a\u65b0\u805e\u88e1\u7684EPS\u53ef\u80fd\u548c\u6700\u65b0\u8ca1\u5831\u4e0a\u7684\u524d\u671f\u6578\u5b57\u4e0d\u540c\u3002<\/li><li><strong>EPS\u8b8a\u52d5\u4e0d\u4e00\u5b9a\u4f86\u81ea\u7372\u5229\u8b8a\u52d5<\/strong>\uff1a\u80a1\u6578\u8b8a\u52d5\u4e5f\u6703\u6539\u8b8aEPS\u3002\u4f8b\u5982\u516c\u53f8\u8fa6\u7406\u73fe\u91d1\u589e\u8cc7\u3001\u6d41\u901a\u5728\u5916\u80a1\u6578\u589e\u52a0\u6642\uff0c\u5373\u4f7f\u7a05\u5f8c\u6de8\u5229\u4e0d\u8b8a\uff0cEPS\u4e5f\u6703\u4e0b\u964d\u3002\u89e3\u8b80\u6642\u53ef\u642d\u914d\u7a05\u5f8c\u6de8\u5229\u7684\u8b8a\u5316\u4e00\u8d77\u770b\u3002<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75f0c5a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75f0c5a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a6a95e\" data-id=\"5a6a95e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f2c22af elementor-widget elementor-widget-text-editor\" data-id=\"f2c22af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #ff9900\"><strong>\u6bcf\u80a1\u76c8\u9918\u5e38\u898b\u554f\u984c<\/strong><\/span><\/h3><p><strong>Q\uff1a\u6bcf\u80a1\u76c8\u9918\u600e\u9ebc\u7b97\uff1f<\/strong><\/p><p>A\uff1a\u6bcf\u80a1\u76c8\u9918\u7684\u57fa\u672c\u7b97\u6cd5\u662f\u300c\u7a05\u5f8c\u6de8\u5229\u00f7\u6d41\u901a\u5728\u5916\u80a1\u6578\u300d\u3002\u4f9d\u570b\u969b\u6703\u8a08\u6e96\u5247\u7b2c33\u865f\uff0c\u516c\u5f0f\u70ba\u6b78\u5c6c\u65bc\u6bcd\u516c\u53f8\u666e\u901a\u80a1\u80a1\u6771\u7684\u640d\u76ca\uff0c\u9664\u4ee5\u7576\u671f\u6d41\u901a\u5728\u5916\u666e\u901a\u80a1\u52a0\u6b0a\u5e73\u5747\u80a1\u6578\u3002<\/p><p><strong>Q\uff1aEPS\u591a\u5c11\u624d\u5408\u7406\uff1f\u591a\u5c11\u7b97\u9ad8\uff1f<\/strong><\/p><p>A\uff1aEPS\u6c92\u6709\u9069\u7528\u6240\u6709\u516c\u53f8\u7684\u5408\u7406\u6578\u5b57\uff0c\u56e0\u70ba\u6bcf\u5bb6\u516c\u53f8\u7684\u80a1\u6578\u4e0d\u540c\u3002\u60f3\u5224\u65b7EPS\u9ad8\u6216\u4f4e\uff0c\u53ef\u4ee5\u8ddf\u516c\u53f8\u81ea\u5df1\u7684\u904e\u53bb\u6bd4\u3001\u8ddf\u540c\u7522\u696d\u516c\u53f8\u6bd4\uff0c\u4e26\u642d\u914d\u672c\u76ca\u6bd4\u4e00\u8d77\u770b\u3002<\/p><p><strong>Q\uff1a\u6bcf\u80a1\u76c8\u9918\u548c\u80a1\u50f9\u6709\u4ec0\u9ebc\u95dc\u4fc2\uff1f<\/strong><\/p><p>A\uff1a\u6bcf\u80a1\u76c8\u9918\u548c\u80a1\u50f9\u900f\u904e\u672c\u76ca\u6bd4\u9023\u7d50\uff1a\u672c\u76ca\u6bd4\uff1d\u80a1\u50f9\u00f7EPS\uff0c\u4ee3\u8868\u80a1\u50f9\u662f\u6bcf\u80a1\u7372\u5229\u7684\u5e7e\u500d\u3002\u8b49\u4ea4\u6240\u516c\u5e03\u7684\u500b\u80a1\u672c\u76ca\u6bd4\uff0c\u5247\u4ee5\u6536\u76e4\u50f9\u9664\u4ee5\u6bcf\u80a1\u53c3\u8003\u7a05\u5f8c\u7d14\u76ca\u8a08\u7b97\u3002<\/p><p><strong>Q\uff1a\u7a00\u91cb\u6bcf\u80a1\u76c8\u9918\u662f\u4ec0\u9ebc\uff1f<\/strong><\/p><p>A\uff1a\u7a00\u91cb\u6bcf\u80a1\u76c8\u9918\uff0c\u662f\u5047\u8a2d\u54e1\u5de5\u8a8d\u80a1\u6b0a\u3001\u53ef\u8f49\u63db\u516c\u53f8\u50b5\u7b49\u5c07\u4f86\u53ef\u80fd\u8b8a\u6210\u80a1\u7968\u7684\u5de5\u5177\uff0c\u5168\u90e8\u63db\u6210\u666e\u901a\u80a1\u5f8c\uff0c\u91cd\u65b0\u8a08\u7b97\u7684\u6bcf\u80a1\u76c8\u9918\u3002\u4e0a\u5e02\u6ac3\u516c\u53f8\u7684\u8ca1\u5831\u6703\u540c\u6642\u5217\u51fa\u57fa\u672c\u8207\u7a00\u91cb\u6bcf\u80a1\u76c8\u9918\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2d7c0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2d7c0f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-116fe8c\" data-id=\"116fe8c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-daa0552 elementor-widget elementor-widget-text-editor\" data-id=\"daa0552\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ff0000\"><strong>\uff0a\u672c\u6587\u50c5\u70ba\u8ca1\u7d93\u77e5\u8b58\u8aaa\u660e\uff0c\u4e0d\u69cb\u6210\u4efb\u4f55\u6295\u8cc7\u5efa\u8b70\u3002\u500b\u80a1\u8ca1\u5831\u8207\u672c\u76ca\u6bd4\u8cc7\u8a0a\uff0c\u8acb\u4ee5\u516c\u958b\u8cc7\u8a0a\u89c0\u6e2c\u7ad9\u3001\u53f0\u7063\u8b49\u5238\u4ea4\u6613\u6240\u53ca\u516c\u53f8\u5b98\u65b9\u516c\u544a\u70ba\u6e96\u3002<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4191f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4191f5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74a638e\" data-id=\"74a638e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a6a1fe elementor-widget elementor-widget-text-editor\" data-id=\"1a6a1fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>\u6838\u7a3f\u7de8\u8f2f\uff1a\u9673\u8679\u4f36<\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b9c0fe2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9c0fe2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-079a48e\" data-id=\"079a48e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-96c23b6 elementor-widget elementor-widget-text-editor\" data-id=\"96c23b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u258d\u672c\u6587\u8f49\u8f09\u81ea\u300a<span style=\"text-decoration: underline;color: #0000ff\"><a rel=\"noopener noreferrer\" style=\"color: #0000ff;text-decoration: underline\" 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