{"id":3468,"date":"2022-08-01T13:26:50","date_gmt":"2022-08-01T17:26:50","guid":{"rendered":"https:\/\/www.lxcpallc.com\/?p=3468"},"modified":"2023-10-27T17:24:10","modified_gmt":"2023-10-27T21:24:10","slug":"%e8%99%9a%e6%8b%9f%e8%b4%a7%e5%b8%81%e6%8a%a5%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/www.lxcpallc.com\/cn\/%e8%99%9a%e6%8b%9f%e8%b4%a7%e5%b8%81%e6%8a%a5%e7%a8%8e\/","title":{"rendered":"\u865a\u62df\u8d27\u5e01\u62a5\u7a0e | 2023"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3468\" class=\"elementor elementor-3468\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bd9fc9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bd9fc9\" 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-71b4cc7\" data-id=\"71b4cc7\" 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-e655c77 elementor-widget elementor-widget-text-editor\" data-id=\"e655c77\" 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>\u7f8e\u56fd\u56fd\u7a0e\u5c40\u57282014\u5e74\u53d1\u5e03\u4e86<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/virtual-currencies\" target=\"_blank\" rel=\"noopener\">\u865a\u62df\u8d27\u5e01\u62a5\u7a0e\u6307\u5357<\/a><\/span>\uff0c\u5e76\u6307\u5b9a\u8be5\u8d44\u4ea7\u6309\u7167\u8d22\u4ea7\u7c7b\u522b\u5f81\u7a0e\u3002\u81ea\u90a3\u65f6\u8d77\uff0c\u56fd\u7a0e\u5c40\u5bf9\u52a0\u5bc6\u8d27\u5e01\u7684\u6267\u6cd5\u548c\u5ba1\u8ba1\u4e0d\u65ad\u52a0\u5f3a\u3002\u4ece2019\u5e74\u5f00\u59cb\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u5728\u7a0e\u5355\u4e0a\u589e\u52a0\u4e86\u4e00\u4e2a\u95ee\u9898\uff0c\u8be2\u95ee\u6bcf\u4f4d\u7eb3\u7a0e\u4eba\u201c\u5728\u8be5\u5e74\u4efb\u4f55\u65f6\u5019\uff0c\u4f60\u662f\u5426\u51fa\u552e\u3001\u53d1\u9001\u3001\u4ea4\u6362\u6216\u4ee5\u5176\u4ed6\u65b9\u5f0f\u83b7\u5f97\u4efb\u4f55\u865a\u62df\u8d27\u5e01\uff0c\u6216\u76f8\u5173\u7684\u4efb\u4f55\u7ecf\u6d4e\u5229\u76ca?\u201d \u8fd9\u4e2a\u95ee\u9898\u5728\u4ee5\u540e\u7684\u6bcf\u4e00\u5e74\u7684\u7a0e\u8868\u4e2d\u4e00\u76f4\u5b58\u5728\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-68e1351 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68e1351\" 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-64331c6\" data-id=\"64331c6\" 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-0a22320 elementor-widget elementor-widget-heading\" data-id=\"0a22320\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u52a0\u5bc6\u8d27\u5e01\u5728\u7f8e\u56fd\u662f\u5982\u4f55\u5206\u7c7b\u548c\u5f81\u7a0e\u7684\uff1f<\/h3>\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-97e9094 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97e9094\" 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-53f4c1f\" data-id=\"53f4c1f\" 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-2511e5c elementor-widget elementor-widget-text-editor\" data-id=\"2511e5c\" 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>\u52a0\u5bc6\u8d27\u5e01\u5c5e\u4e8e\u865a\u62df\u8d27\u5e01\u3002\u5728\u7a0e\u6536\u65b9\u9762\uff0c\u865a\u62df\u8d27\u5e01\u88ab\u89c6\u4e3a\u8d22\u4ea7\u3002\u7f8e\u56fd\u56fd\u7a0e\u5c40\u5bf9\u52a0\u5bc6\u8d27\u5e01\u7684\u5b9a\u4e49: \u201c\u865a\u62df\u8d27\u5e01\u662f\u4e00\u79cd\u4ef7\u503c\u7684\u6570\u5b57\u8868\u793a\uff0c\u5b83\u662f\u4e00\u79cd\u4ea4\u6362\u5a92\u4ecb\u3001\u8bb0\u8d26\u5355\u4f4d\u548c\u4ef7\u503c\u50a8\u5b58\u624b\u6bb5\uff0c\u800c\u4e0d\u662f\u7f8e\u5143\u6216\u5916\u56fd\u8d27\u5e01\u7684\u8868\u793a\u5f62\u5f0f\u3002\u201d<\/p><p>2014\u5e74\u7684\u65f6\u5019\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u53d1\u5e03\u4e86 Notice 2014-21\uff0c\u660e\u786e\u4e86\u865a\u62df\u8d27\u5e01\u5728\u7a0e\u6536\u65b9\u9762\u88ab\u89c6\u4e3a\u8d22\u4ea7\u3002\u52a0\u5bc6\u8d27\u5e01\u4f5c\u4e3a\u8d44\u672c\u8d44\u4ea7\u5f81\u7a0e\uff0c\u6bcf\u4e00\u9879\u5e94\u7a0e\u4ea4\u6613\u90fd\u5fc5\u987b\u7533\u62a5\u57288949\u8868\u683c\u4e0a\u3002\u4ece2019\u5e74\u5f00\u59cb\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u5f00\u59cb\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u8be2\u95ee\u7eb3\u7a0e\u4eba\u7684\u865a\u62df\u8d27\u5e01\u6d3b\u52a8\u3002\u8fd9\u4e2a\u95ee\u9898\u4f1a\u5728\u8868\u683c Form 1040\u7684\u4e0a\u9762\uff0c\u8be2\u95ee\u7eb3\u7a0e\u4eba\u201c\u5728(\u672c\u7eb3\u7a0e\u5e74\u5ea6)\u7684\u4efb\u4f55\u65f6\u95f4\uff0c\u4f60\u662f\u5426\u6536\u5230\u3001\u51fa\u552e\u3001\u4ea4\u6362\u6216\u5904\u7f6e\u4e86\u4efb\u4f55\u865a\u62df\u8d27\u5e01?\u201d 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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-3a4e1b2\" data-id=\"3a4e1b2\" 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-3341ea7 elementor-widget elementor-widget-heading\" data-id=\"3341ea7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u6240\u6709\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u90fd\u8981\u7f34\u7a0e\u5417\uff1f<\/h3>\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-8439c60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8439c60\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b990d1d\" data-id=\"b990d1d\" 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-f2446d9 elementor-widget elementor-widget-text-editor\" data-id=\"f2446d9\" 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>\u4e0d\u662f\u6bcf\u7b14\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u90fd\u8981\u7f34\u7a0e\uff0c\u4ee5\u4e0b\u6d3b\u52a8\u662f\u4e0d\u9700\u8981\u7f34\u7a0e\u7684\u9879\u76ee:<\/p><ul><li>\u7528\u7f8e\u5143\u6216\u5176\u5b83\u6cd5\u5b9a\u8d27\u5e01\u8d2d\u4e70\u52a0\u5bc6\u8d27\u5e01<\/li><li>\u4ece\u60a8\u7684\u52a0\u5bc6\u94b1\u5305\/\u8d26\u6237\u4e4b\u524d\u76f8\u4e92\u8f6c\u8d26<\/li><li>\u628a\u52a0\u5bc6\u8d27\u5e01\u8d60\u4e0e\u4ed6\u4eba\uff08\u91d1\u989d\u8f83\u5927\uff0c\u6709\u53ef\u80fd\u9700\u8981\u7533\u62a5\u8d60\u4e0e\u7a0e\uff09<\/li><li>\u6350\u8d60\u52a0\u5bc6\u7ed9\u6148\u5584\u673a\u6784\u6216\u975e\u76c8\u5229\u7ec4\u7ec7<\/li><\/ul><p>\u4ee5\u4e0b\u6d3b\u52a8\u662f\u9700\u8981\u7f34\u7a0e\u9879\u76ee:<\/p><ul><li>\u51fa\u552e\u52a0\u5bc6\u8d27\u5e01<\/li><li>\u7528\u4e00\u79cd\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6362\u53e6\u5916\u4e00\u79cd\u52a0\u5bc6\u8d27\u5e01<\/li><li>\u4f7f\u7528\u52a0\u5bc6\u8d27\u5e01\u8d2d\u4e70\u6216\u652f\u4ed8<\/li><li><span style=\"font-size: 16px;\">\u201c\u6316\u77ff\u201d\u6216\u201c\u4e0b\u6ce8\u201d\u52a0\u5bc6\u8d27\u5e01<\/span><\/li><\/ul><p>\u5f53\u4f60\u51fa\u552e\u3001\u4ea4\u6613\u6216\u4f7f\u7528\u52a0\u5bc6\u8d27\u5e01\u4f5c\u4e3a\u4e00\u79cd\u652f\u4ed8\u5f62\u5f0f\u65f6\uff0c\u4f1a\u4ea7\u751f\u6536\u76ca\u6216\u4e8f\u635f\u3002\u4f46\u662f\u65e0\u8bba\u4f60\u662f\u5426\u6709\u6536\u76ca\u6216\u4e8f\u635f\uff0c\u8fd9\u4e9b\u4ea4\u6613\u90fd\u9700\u8981\u7533\u62a5\u5728\u7a0e\u88688949\u4e0a\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-eb6a60e\" data-id=\"eb6a60e\" 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-0b9067a elementor-widget elementor-widget-image\" data-id=\"0b9067a\" 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=\"1280\" height=\"1280\" src=\"https:\/\/www.lxcpallc.com\/wp-content\/uploads\/money-euro-profit-1015277.jpg\" class=\"attachment-full size-full wp-image-2652\" alt=\"\u6295\u8d44\u6536\u5165\" srcset=\"https:\/\/www.lxcpallc.com\/wp-content\/uploads\/money-euro-profit-1015277.jpg 1280w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/money-euro-profit-1015277-300x300.jpg 300w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/money-euro-profit-1015277-1024x1024.jpg 1024w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/money-euro-profit-1015277-150x150.jpg 150w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/money-euro-profit-1015277-768x768.jpg 768w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/money-euro-profit-1015277-12x12.jpg 12w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\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-ec37996 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec37996\" 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-905d1ef\" data-id=\"905d1ef\" 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-bb7b058 elementor-widget elementor-widget-heading\" data-id=\"bb7b058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u52a0\u5bc6\u8d27\u5e01\u76c8\u5229\u6216\u4e8f\u635f\u5982\u4f55\u8ba1\u7b97\uff1f<\/h3>\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-a853dc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a853dc4\" 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-22d3fba\" data-id=\"22d3fba\" 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-ef7bfcc elementor-widget elementor-widget-text-editor\" data-id=\"ef7bfcc\" 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>\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u65f6\u662f\u5426\u4ea7\u751f\u76c8\u5229\u6216\u4e8f\u635f\uff0c\u53d6\u51b3\u4e8e\u4ea4\u6613\u65f6\u52a0\u5bc6\u8d27\u5e01\u7684\u552e\u51fa\u4ef7\u548c\u6210\u672c\u4ef7\u3002<\/p><p>\u6210\u672c\u4ef7\u662f\u6307\u8d2d\u4e70\u52a0\u5bc6\u8d27\u5e01\u65f6\u5019\u7684\u4ef7\u683c\uff0c\u8fd9\u5305\u62ec\u60a8\u7684\u8d2d\u4e70\u4ef7\u683c\uff0c\u4e3a\u8d2d\u4e70\u8be5\u52a0\u5bc6\u8d27\u5e01\u800c\u653e\u5f03\u7684\u5176\u4ed6\u52a0\u5bc6\u8d27\u5e01\u7684\u4ef7\u503c\u30022019\u5e74\u4e4b\u524d\uff0c\u7a0e\u52a1\u5c40\u5e76\u6ca1\u6709\u660e\u786e\u89c4\u5b9a\u4f7f\u7528\u54ea\u79cd\u8ba1\u7b97\u65b9\u6cd5\uff0c\u6240\u4ee5\u5927\u591a\u6536\u7eb3\u7a0e\u4eba\u4f7f\u7528\u4e86 FIFO\uff08\u5148\u8fdb\u5148\u51fa)\uff0c\u56e0\u4e3a\u8fd9\u79cd\u65b9\u6cd5\u6700\u4e3a\u4fdd\u5b88\u30022019\u5e74\u7a0e\u52a1\u5c40\u7684\u8ba1\u7b97\u6307\u5bfc\u65b9\u6cd5\u6b63\u5f0f\u53d1\u5e03\uff0c\u4e5f\u4e3a\u62a5\u7a0e\u4eba\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5f88\u597d\u7684\u907f\u7a0e\u673a\u4f1a\u3002<\/p><p>\u56fd\u7a0e\u5c40\u7684\u6307\u5bfc\u8ba1\u7b97\u65b9\u6cd5\u6709\u4e24\u79cd:<\/p><ul><li>First in First Out (FIFO) \u5148\u8fdb\u5148\u51fa<\/li><li>Specific Identification (HIFO, LIFO) \u7279\u5b9a\u8ba1\u7b97\u65b9\u6cd5\uff08\u9ad8\u4ef7\u5148\u51fa\uff0c\u540e\u8fdb\u5148\u51fa\uff09<\/li><\/ul><p>\u6839\u636e\u56fd\u7a0e\u5c40\u7684\u6307\u5bfc\u65b9\u6cd5\uff0c\u5982\u679c\u4f60\u6709\u4ee5\u4e0b\u7684\u4fe1\u606f\u8bb0\u5f55\uff0c\u5e76\u5177\u4f53\u8bc6\u522b\u5230\u6bcf\u4e00\u4e2a\u52a0\u5bc6\u8d27\u5e01\u5355\u4f4d\uff0c\u4f60\u5c31\u53ef\u4ee5\u4f7f\u7528Specific Identification\u8ba1\u7b97\u65b9\u6cd5:<\/p><ul><li><span style=\"font-size: 16px;\">\u6bcf\u4e2a\u8d27\u5e01\u7684\u83b7\u53d6\u65e5\u671f\u548c\u65f6\u95f4<\/span><\/li><li>\u6bcf\u4e2a\u8d27\u5e01\u83b7\u53d6\u65f6\u7684\u516c\u5f00\u5e02\u573a\u4ef7\u503c<\/li><li>\u6bcf\u4e2a\u8d27\u5e01\u51fa\u552e\u3001\u4ea4\u6362\u6216\u4ee5\u5176\u4ed6\u65b9\u5f0f\u5904\u7406\u7684\u65e5\u671f\u548c\u65f6\u95f4<\/li><li>\u6bcf\u4e2a\u8d27\u5e01\u5728\u51fa\u552e\u3001\u4ea4\u6362\u6216\u5904\u7f6e\u65f6\u7684\u516c\u5f00\u5e02\u573a\u4ef7\u503c<\/li><\/ul><p>\u4ece\u4f1a\u8ba1\u7684\u89d2\u5ea6\u6765\u770b\uff0c\u6bcf\u4e00\u79cd\u65b9\u6cd5\u90fd\u4ee5\u4e0d\u540c\u7684\u65f6\u95f4\u987a\u5e8f\u201c\u51fa\u552e\u201d\u7279\u5b9a\u7684\u52a0\u5bc6\u8d27\u5e01\uff0c\u6700\u7ec8\u5bfc\u81f4\u8d26\u9762\u4e0a\u7684\u8d44\u672c\u6536\u76ca\u6216\u4e8f\u635f\u4e0d\u540c\u3002<\/p><p><strong>FIFO (\u5148\u8fdb\u5148\u51fa)<\/strong><\/p><p>\u4f7f\u7528\u5148\u8fdb\u5148\u51fa\u7684\u65b9\u6cd5\u5c31\u50cf\u542c\u8d77\u6765\u7684\u90a3\u6837\u3002\u4f60\u8d2d\u4e70\u7684\u7b2c\u4e00\u4e2a\u52a0\u5bc6\u8d27\u5e01(\u6309\u65f6\u95f4\u987a\u5e8f)\u5c31\u662f\u7b2c\u4e00\u4e2a\u88ab\u8ba1\u7b97\u4e3a\u51fa\u552e\u7684\u8d27\u5e01\u3002<\/p><p><strong>LIFO (\u540e\u8fdb\u5148\u51fa)<\/strong><\/p><p>\u540e\u8fdb\u5148\u51fa\u4e0e\u5148\u8fdb\u5148\u51fa\u5b8c\u5168\u76f8\u53cd\u3002\u4f60\u5c06\u51fa\u552e\u6700\u540e\u83b7\u5f97\u7684\u8d27\u5e01(\u5373\u4f60\u6700\u8fd1\u83b7\u5f97\u7684\u8d27\u5e01)\u3002<\/p><p><strong>HIFO (\u9ad8\u4ef7\u5148\u51fa\uff09<\/strong><\/p><p>HIFO (\u9ad8\u4ef7\u5148\u51fa) \u7684\u5de5\u4f5c\u539f\u7406\u548c\u5b83\u542c\u8d77\u6765\u4e00\u6837\u3002\u4f60\u9996\u5148\u51fa\u552e\u6210\u672c\u6700\u9ad8\u7684\u8d27\u5e01(\u539f\u59cb\u8d2d\u4e70\u4ef7\u683c)\u3002<\/p><p>HIFO\u53ef\u4ee5\u88ab\u7528\u4f5c\u4e00\u79cd\u201c\u7a0e\u6536\u6700\u5c0f\u5316\u201d\u7684\u65b9\u6cd5\uff0c\u56e0\u4e3a\u5b83\u5c06\u8ba1\u7b97\u51fa\u6700\u4f4e\u7684\u6536\u76ca\u548c\u6700\u5927\u7684\u4e8f\u635f\u3002\u8bf7\u8bb0\u4f4f\uff0c\u8d44\u672c\u635f\u5931\u53ef\u4ee5\u7528\u6765\u62b5\u6d88\u5176\u4ed6\u6536\u5165\u9ad8\u8fbe3,000\u7f8e\u5143\/\u6bcf\u5e74(\u5269\u4f59\u7684\u5c06\u8f6c\u5230\u672a\u6765\u7684\u7eb3\u7a0e\u5e74\u5ea6)\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-c5cc5d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5cc5d4\" 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-a294a50\" data-id=\"a294a50\" 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-910dc9e elementor-widget elementor-widget-heading\" data-id=\"910dc9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u52a0\u5bc6\u8d27\u5e01\u7684\u7a0e\u7387<\/h3>\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-ec759f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec759f1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f1adc7a\" data-id=\"f1adc7a\" 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-71dc08e elementor-widget elementor-widget-image\" data-id=\"71dc08e\" 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=\"1024\" height=\"1024\" src=\"https:\/\/www.lxcpallc.com\/wp-content\/uploads\/partial-payment-twenty-five-25-226317-1024x1024.jpg\" class=\"attachment-large size-large wp-image-2638\" alt=\"Tax Rate\" srcset=\"https:\/\/www.lxcpallc.com\/wp-content\/uploads\/partial-payment-twenty-five-25-226317-1024x1024.jpg 1024w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/partial-payment-twenty-five-25-226317-300x300.jpg 300w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/partial-payment-twenty-five-25-226317-150x150.jpg 150w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/partial-payment-twenty-five-25-226317-768x768.jpg 768w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/partial-payment-twenty-five-25-226317-12x12.jpg 12w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/partial-payment-twenty-five-25-226317.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0c41d3e\" data-id=\"0c41d3e\" 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-e29afc5 elementor-widget elementor-widget-text-editor\" data-id=\"e29afc5\" 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>\u7531\u4e8e\u52a0\u5bc6\u8d27\u5e01\u662f\u6309\u7167\u8d44\u672c\u4ea4\u6613\u7684\u65b9\u6cd5\u7eb3\u7a0e\uff0c\u6240\u4ee5\u52a0\u5bc6\u8d27\u5e01\u7684\u6536\u76ca\u53ef\u4ee5\u662f\u77ed\u671f\u6536\u76ca\uff0c\u4e5f\u53ef\u4ee5\u662f\u957f\u671f\u6536\u76ca\u3002\u5982\u679c\u52a0\u5bc6\u8d27\u5e01\u662f\u7528\u6765\u652f\u4ed8\u6216\u8d2d\u4e70\u5546\u54c1\u548c\u670d\u52a1\uff0c\u90a3\u4e48\u4f60\u6536\u5230\u7684\u91d1\u989d\u5c06\u6309\u7167\u666e\u901a\u6536\u5165\u7a0e\u7387\u7eb3\u7a0e\u3002<\/p><p><strong>\u77ed\u671f\u6536\u76ca<\/strong><\/p><p>\u5982\u679c\u4f60\u6301\u6709\u4e00\u79cd\u7279\u5b9a\u52a0\u5bc6\u8d27\u5e01\u7684\u65f6\u95f4\u4e0d\u8d85\u8fc7\u4e00\u5e74\uff0c\u4f60\u7684\u4ea4\u6613\u5c06\u6784\u6210\u77ed\u671f\u8d44\u672c\u6536\u76ca\u3002\u77ed\u671f\u6536\u76ca\u88ab\u52a0\u5230\u4f60\u7684\u666e\u901a\u6536\u5165\u4e2d\uff0c\u5e76\u6309\u4f60\u7684\u666e\u901a\u6240\u5f97\u7a0e\u7a0e\u7387\u7eb3\u7a0e\u3002<\/p><p><strong>\u957f\u671f\u6536\u76ca<\/strong><\/p><p>\u5982\u679c\u4f60\u6301\u6709\u4e00\u79cd\u7279\u5b9a\u7684\u52a0\u5bc6\u8d27\u5e01\u8d85\u8fc7\u4e00\u5e74\uff0c\u4f60\u5c31\u6709\u8d44\u683c\u83b7\u5f97\u957f\u671f\u6536\u76ca\u7684\u7a0e\u6536\u4f18\u60e0\uff0c\u7a0e\u7387\u4e3a0%\u300115%\u621620%\uff0c\u8fd9\u53d6\u51b3\u4e8e\u4f60\u7684\u5e94\u7a0e\u6536\u5165\u548c\u7533\u62a5\u72b6\u6001\u3002\u5177\u4f53\u8bf7\u53c2\u89c1\uff1a<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.lxcpallc.com\/cn\/%E7%BE%8E%E5%9B%BD%E8%82%A1%E7%A5%A8%E4%BA%A4%E6%98%93%E5%A6%82%E4%BD%95%E6%8A%A5%E7%A8%8E\/\">\u7f8e\u56fd\u80a1\u7968\u4ea4\u6613\u5982\u4f55\u62a5\u7a0e\uff1f<\/a><\/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-483f155 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"483f155\" 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-4f08b3c\" data-id=\"4f08b3c\" 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-253c044 elementor-widget elementor-widget-heading\" data-id=\"253c044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u5982\u679c\u60a8\u6709\u4efb\u4f55\u7a0e\u52a1\u95ee\u9898\uff0c\u53ef\u4ee5\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u8054\u7cfb\u6211\u4eec\uff0c\u6211\u4eec\u63d0\u4f9b\u9996\u6b21\u514d\u8d39\u54a8\u8be2\u670d\u52a1\u3002<\/h4>\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-6bf9893 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bf9893\" 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-50 elementor-top-column elementor-element elementor-element-d81ad17\" data-id=\"d81ad17\" 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-c1c7bce elementor-widget elementor-widget-eael-feature-list\" data-id=\"c1c7bce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-feature-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"-icon-position-left -tablet-icon-position-left -mobile-icon-position-left\">\n\t\t\t<ul id=\"eael-feature-list-c1c7bce\" class=\"eael-feature-list-items circle stacked  eael-feature-list-vertical\" data-layout-tablet=\"vertical\" data-layout-mobile=\"vertical\">\n\t\t\t                <li class=\"eael-feature-list-item elementor-repeater-item-9828a53\">\n                    \n\t\t\t\t\t\t<div class=\"eael-feature-list-icon-box\">\n\t\t\t\t\t\t\t<div class=\"eael-feature-list-icon-inner\">\n\n\t\t\t\t\t\t\t\t<a class=\"eael-feature-list-icon fl-icon-0\" href=\"https:\/\/www.lxcpallc.com\/cn\/%e8%81%94%e7%b3%bb%e6%88%91%e4%bb%ac\/\">\n\n\t\t<i aria-hidden=\"true\" class=\"fab fa-internet-explorer\"><\/i>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"eael-feature-list-content-box\">\n                            <h5 class=\"eael-feature-list-title\"><a href=\"https:\/\/www.lxcpallc.com\/cn\/%e8%81%94%e7%b3%bb%e6%88%91%e4%bb%ac\/\">https:\/\/www.lxcpallc.com\/contact-us\/<\/a><\/h5>\t\t\t\t\t\t<p class=\"eael-feature-list-content\"><\/p>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/li>\n\t\t\t\t                <li class=\"eael-feature-list-item elementor-repeater-item-34571c4\">\n                    \n\t\t\t\t\t\t<div class=\"eael-feature-list-icon-box\">\n\t\t\t\t\t\t\t<div class=\"eael-feature-list-icon-inner\">\n\n\t\t\t\t\t\t\t\t<span class=\"eael-feature-list-icon fl-icon-1\">\n\n\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"eael-feature-list-content-box\">\n                            <h5 class=\"eael-feature-list-title\">\u7535\u8bdd\uff1a\uff08929\uff09888-7558<\/h5>\t\t\t\t\t\t<p class=\"eael-feature-list-content\"><\/p>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/li>\n\t\t\t\t                <li class=\"eael-feature-list-item elementor-repeater-item-b0bb623\">\n                    \n\t\t\t\t\t\t<div class=\"eael-feature-list-icon-box\">\n\t\t\t\t\t\t\t<div class=\"eael-feature-list-icon-inner\">\n\n\t\t\t\t\t\t\t\t<span class=\"eael-feature-list-icon fl-icon-2\">\n\n\t\t<i aria-hidden=\"true\" class=\"fas fa-fax\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"eael-feature-list-content-box\">\n                            <h5 class=\"eael-feature-list-title\">\u4f20\u771f\uff1a\uff08917\uff09810-2372<\/h5>\t\t\t\t\t\t<p class=\"eael-feature-list-content\"><\/p>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/li>\n\t\t\t\t                <li class=\"eael-feature-list-item elementor-repeater-item-5d61c7b\">\n                    \n\t\t\t\t\t\t<div class=\"eael-feature-list-icon-box\">\n\t\t\t\t\t\t\t<div class=\"eael-feature-list-icon-inner\">\n\n\t\t\t\t\t\t\t\t<span class=\"eael-feature-list-icon fl-icon-3\">\n\n\t\t<i aria-hidden=\"true\" class=\"fas fa-mail-bulk\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"eael-feature-list-content-box\">\n                            <h5 class=\"eael-feature-list-title\">\u90ae\u4ef6\uff1ainfo@lxcpallc.com<\/h5>\t\t\t\t\t\t<p class=\"eael-feature-list-content\"><\/p>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\n\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e97125e\" data-id=\"e97125e\" 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-a646c91 elementor-widget elementor-widget-image\" data-id=\"a646c91\" 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=\"461\" height=\"600\" src=\"https:\/\/www.lxcpallc.com\/wp-content\/uploads\/2021\/01\/\u5fae\u4fe1\u4e8c\u7ef4\u7801.jpg\" class=\"attachment-full size-full wp-image-1896\" alt=\"\u5fae\u4fe1\u4e8c\u7ef4\u7801\" srcset=\"https:\/\/www.lxcpallc.com\/wp-content\/uploads\/2021\/01\/\u5fae\u4fe1\u4e8c\u7ef4\u7801.jpg 461w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/2021\/01\/\u5fae\u4fe1\u4e8c\u7ef4\u7801-231x300.jpg 231w, https:\/\/www.lxcpallc.com\/wp-content\/uploads\/2021\/01\/\u5fae\u4fe1\u4e8c\u7ef4\u7801-9x12.jpg 9w\" sizes=\"(max-width: 461px) 100vw, 461px\" \/>\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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u7f8e\u56fd\u56fd\u7a0e\u5c40\u57282014\u5e74\u53d1\u5e03\u4e86\u865a\u62df\u8d27\u5e01\u62a5\u7a0e\u6307\u5357\uff0c\u5e76\u6307\u5b9a\u8be5\u8d44\u4ea7\u6309\u7167\u8d22\u4ea7\u7c7b\u522b\u5f81\u7a0e\u3002\u81ea\u90a3\u65f6\u8d77\uff0c\u56fd\u7a0e\u5c40\u5bf9\u52a0\u5bc6\u8d27\u5e01\u7684\u6267\u6cd5\u548c\u5ba1\u8ba1\u4e0d\u65ad\u52a0\u5f3a\u3002\u4ece2019\u5e74\u5f00\u59cb\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u5728\u7a0e\u5355\u4e0a\u589e\u52a0\u4e86\u4e00\u4e2a\u95ee\u9898\uff0c\u8be2\u95ee\u6bcf\u4f4d\u7eb3\u7a0e\u4eba\u201c\u5728\u8be5\u5e74\u4efb\u4f55\u65f6\u5019\uff0c\u4f60\u662f\u5426\u51fa\u552e\u3001\u53d1\u9001\u3001\u4ea4\u6362\u6216\u4ee5\u5176\u4ed6\u65b9\u5f0f\u83b7\u5f97\u4efb\u4f55\u865a\u62df\u8d27\u5e01\uff0c\u6216\u76f8\u5173\u7684\u4efb\u4f55\u7ecf\u6d4e\u5229\u76ca?\u201d \u8fd9\u4e2a\u95ee\u9898\u5728\u4ee5\u540e\u7684\u6bcf\u4e00\u5e74\u7684\u7a0e\u8868\u4e2d\u4e00\u76f4\u5b58\u5728\u3002 \u52a0\u5bc6\u8d27\u5e01\u5728\u7f8e\u56fd\u662f\u5982\u4f55\u5206\u7c7b\u548c\u5f81\u7a0e\u7684\uff1f \u52a0\u5bc6\u8d27\u5e01\u5c5e\u4e8e\u865a\u62df\u8d27\u5e01\u3002\u5728\u7a0e\u6536\u65b9\u9762\uff0c\u865a\u62df\u8d27\u5e01\u88ab\u89c6\u4e3a\u8d22\u4ea7\u3002\u7f8e\u56fd\u56fd\u7a0e\u5c40\u5bf9\u52a0\u5bc6\u8d27\u5e01\u7684\u5b9a\u4e49: \u201c\u865a\u62df\u8d27\u5e01\u662f\u4e00\u79cd\u4ef7\u503c\u7684\u6570\u5b57\u8868\u793a\uff0c\u5b83\u662f\u4e00\u79cd\u4ea4\u6362\u5a92\u4ecb\u3001\u8bb0\u8d26\u5355\u4f4d\u548c\u4ef7\u503c\u50a8\u5b58\u624b\u6bb5\uff0c\u800c\u4e0d\u662f\u7f8e\u5143\u6216\u5916\u56fd\u8d27\u5e01\u7684\u8868\u793a\u5f62\u5f0f\u3002\u201d 2014\u5e74\u7684\u65f6\u5019\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u53d1\u5e03\u4e86 Notice 2014-21\uff0c\u660e\u786e\u4e86\u865a\u62df\u8d27\u5e01\u5728\u7a0e\u6536\u65b9\u9762\u88ab\u89c6\u4e3a\u8d22\u4ea7\u3002\u52a0\u5bc6\u8d27\u5e01\u4f5c\u4e3a\u8d44\u672c\u8d44\u4ea7\u5f81\u7a0e\uff0c\u6bcf\u4e00\u9879\u5e94\u7a0e\u4ea4\u6613\u90fd\u5fc5\u987b\u7533\u62a5\u57288949\u8868\u683c\u4e0a\u3002\u4ece2019\u5e74\u5f00\u59cb\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u5f00\u59cb\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u8be2\u95ee\u7eb3\u7a0e\u4eba\u7684\u865a\u62df\u8d27\u5e01\u6d3b\u52a8\u3002\u8fd9\u4e2a\u95ee\u9898\u4f1a\u5728\u8868\u683c Form 1040\u7684\u4e0a\u9762\uff0c\u8be2\u95ee\u7eb3\u7a0e\u4eba\u201c\u5728(\u672c\u7eb3\u7a0e\u5e74\u5ea6)\u7684\u4efb\u4f55\u65f6\u95f4\uff0c\u4f60\u662f\u5426\u6536\u5230\u3001\u51fa\u552e\u3001\u4ea4\u6362\u6216\u5904\u7f6e\u4e86\u4efb\u4f55\u865a\u62df\u8d27\u5e01?\u201d \u628a\u8fd9\u4e2a\u95ee\u9898\u6446\u5728\u6700\u91cd\u8981\u7684\u4f4d\u7f6e\uff0c\u7eb3\u7a0e\u4eba\u518d\u4e5f\u6ca1\u6709\u7406\u7531\u58f0\u79f0\u4ed6\u4eec\u4e0d\u77e5\u9053\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u662f\u9700\u8981\u4e0a\u62a5\u7684\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u56de\u7b54\u4e86Yes\uff0c\u90a3\u4e48\u56fd\u7a0e\u5c40\u5c31\u4f1a\u67e5\u770b\u8868\u683c8949\u662f\u5426\u5df2\u7ecf\u63d0\u4ea4\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u6ca1\u6709\u7533\u62a5\u4ed6\u4eec\u7684\u52a0\u5bc6\u8d27\u5e01\uff0c\u56fd\u7a0e\u5c40\u4f1a\u5bf9\u6f0f\u62a5\u7684\u7a0e\u5904\u4ee5\u7f5a\u6b3e\u3002 \u6240\u6709\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u90fd\u8981\u7f34\u7a0e\u5417\uff1f \u4e0d\u662f\u6bcf\u7b14\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u90fd\u8981\u7f34\u7a0e\uff0c\u4ee5\u4e0b\u6d3b\u52a8\u662f\u4e0d\u9700\u8981\u7f34\u7a0e\u7684\u9879\u76ee: \u7528\u7f8e\u5143\u6216\u5176\u5b83\u6cd5\u5b9a\u8d27\u5e01\u8d2d\u4e70\u52a0\u5bc6\u8d27\u5e01 \u4ece\u60a8\u7684\u52a0\u5bc6\u94b1\u5305\/\u8d26\u6237\u4e4b\u524d\u76f8\u4e92\u8f6c\u8d26 \u628a\u52a0\u5bc6\u8d27\u5e01\u8d60\u4e0e\u4ed6\u4eba\uff08\u91d1\u989d\u8f83\u5927\uff0c\u6709\u53ef\u80fd\u9700\u8981\u7533\u62a5\u8d60\u4e0e\u7a0e\uff09 \u6350\u8d60\u52a0\u5bc6\u7ed9\u6148\u5584\u673a\u6784\u6216\u975e\u76c8\u5229\u7ec4\u7ec7 \u4ee5\u4e0b\u6d3b\u52a8\u662f\u9700\u8981\u7f34\u7a0e\u9879\u76ee: \u51fa\u552e\u52a0\u5bc6\u8d27\u5e01 \u7528\u4e00\u79cd\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6362\u53e6\u5916\u4e00\u79cd\u52a0\u5bc6\u8d27\u5e01 \u4f7f\u7528\u52a0\u5bc6\u8d27\u5e01\u8d2d\u4e70\u6216\u652f\u4ed8 \u201c\u6316\u77ff\u201d\u6216\u201c\u4e0b\u6ce8\u201d\u52a0\u5bc6\u8d27\u5e01 \u5f53\u4f60\u51fa\u552e\u3001\u4ea4\u6613\u6216\u4f7f\u7528\u52a0\u5bc6\u8d27\u5e01\u4f5c\u4e3a\u4e00\u79cd\u652f\u4ed8\u5f62\u5f0f\u65f6\uff0c\u4f1a\u4ea7\u751f\u6536\u76ca\u6216\u4e8f\u635f\u3002\u4f46\u662f\u65e0\u8bba\u4f60\u662f\u5426\u6709\u6536\u76ca\u6216\u4e8f\u635f\uff0c\u8fd9\u4e9b\u4ea4\u6613\u90fd\u9700\u8981\u7533\u62a5\u5728\u7a0e\u88688949\u4e0a\u3002 \u52a0\u5bc6\u8d27\u5e01\u76c8\u5229\u6216\u4e8f\u635f\u5982\u4f55\u8ba1\u7b97\uff1f \u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u65f6\u662f\u5426\u4ea7\u751f\u76c8\u5229\u6216\u4e8f\u635f\uff0c\u53d6\u51b3\u4e8e\u4ea4\u6613\u65f6\u52a0\u5bc6\u8d27\u5e01\u7684\u552e\u51fa\u4ef7\u548c\u6210\u672c\u4ef7\u3002 \u6210\u672c\u4ef7\u662f\u6307\u8d2d\u4e70\u52a0\u5bc6\u8d27\u5e01\u65f6\u5019\u7684\u4ef7\u683c\uff0c\u8fd9\u5305\u62ec\u60a8\u7684\u8d2d\u4e70\u4ef7\u683c\uff0c\u4e3a\u8d2d\u4e70\u8be5\u52a0\u5bc6\u8d27\u5e01\u800c\u653e\u5f03\u7684\u5176\u4ed6\u52a0\u5bc6\u8d27\u5e01\u7684\u4ef7\u503c\u30022019\u5e74\u4e4b\u524d\uff0c\u7a0e\u52a1\u5c40\u5e76\u6ca1\u6709\u660e\u786e\u89c4\u5b9a\u4f7f\u7528\u54ea\u79cd\u8ba1\u7b97\u65b9\u6cd5\uff0c\u6240\u4ee5\u5927\u591a\u6536\u7eb3\u7a0e\u4eba\u4f7f\u7528\u4e86 FIFO\uff08\u5148\u8fdb\u5148\u51fa)\uff0c\u56e0\u4e3a\u8fd9\u79cd\u65b9\u6cd5\u6700\u4e3a\u4fdd\u5b88\u30022019\u5e74\u7a0e\u52a1\u5c40\u7684\u8ba1\u7b97\u6307\u5bfc\u65b9\u6cd5\u6b63\u5f0f\u53d1\u5e03\uff0c\u4e5f\u4e3a\u62a5\u7a0e\u4eba\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5f88\u597d\u7684\u907f\u7a0e\u673a\u4f1a\u3002 \u56fd\u7a0e\u5c40\u7684\u6307\u5bfc\u8ba1\u7b97\u65b9\u6cd5\u6709\u4e24\u79cd: First in First Out (FIFO) \u5148\u8fdb\u5148\u51fa Specific Identification (HIFO, LIFO) \u7279\u5b9a\u8ba1\u7b97\u65b9\u6cd5\uff08\u9ad8\u4ef7\u5148\u51fa\uff0c\u540e\u8fdb\u5148\u51fa\uff09 \u6839\u636e\u56fd\u7a0e\u5c40\u7684\u6307\u5bfc\u65b9\u6cd5\uff0c\u5982\u679c\u4f60\u6709\u4ee5\u4e0b\u7684\u4fe1\u606f\u8bb0\u5f55\uff0c\u5e76\u5177\u4f53\u8bc6\u522b\u5230\u6bcf\u4e00\u4e2a\u52a0\u5bc6\u8d27\u5e01\u5355\u4f4d\uff0c\u4f60\u5c31\u53ef\u4ee5\u4f7f\u7528Specific Identification\u8ba1\u7b97\u65b9\u6cd5: \u6bcf\u4e2a\u8d27\u5e01\u7684\u83b7\u53d6\u65e5\u671f\u548c\u65f6\u95f4 \u6bcf\u4e2a\u8d27\u5e01\u83b7\u53d6\u65f6\u7684\u516c\u5f00\u5e02\u573a\u4ef7\u503c \u6bcf\u4e2a\u8d27\u5e01\u51fa\u552e\u3001\u4ea4\u6362\u6216\u4ee5\u5176\u4ed6\u65b9\u5f0f\u5904\u7406\u7684\u65e5\u671f\u548c\u65f6\u95f4 \u6bcf\u4e2a\u8d27\u5e01\u5728\u51fa\u552e\u3001\u4ea4\u6362\u6216\u5904\u7f6e\u65f6\u7684\u516c\u5f00\u5e02\u573a\u4ef7\u503c 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