創業者的財務必修課：會計學 (10-1) 存貨 (Accounting (10-1) Inventory)

         An often underestimated yet complex asset in business operations—inventory. It’s not merely the goods stacked in a warehouse; it’s the embodiment of a company’s capital, and the efficiency of its management directly impacts the health and resilience of the business. Looking back to the early days of the COVID-19 pandemic, the sudden breakdown of supply chains left industries like semiconductors and automobile manufacturing grappling with severe inventory shortages, forcing many companies into a “no stock to sell” predicament. However, as the pandemic eased, market demand shifted dramatically, and many businesses soon found themselves facing the opposite challenge—excess inventory and sluggish sales. These real-world cases clearly demonstrate the high volatility of inventory and how, without proper management, its impact on a company’s operations can be far greater than imagined.

        企業經營中一項核心但卻常被低估其複雜性的資產——「存貨」。它不僅僅是倉庫裡堆放的貨品，更是企業資金的具體化，其管理效率直接關係到公司的營運健康與財務韌性。回想新冠疫情初期，供應鏈的驟然斷裂讓全球晶片、汽車製造等產業面臨了存貨短缺的嚴峻考驗，許多企業因此陷入「無貨可賣」的困境。然而，隨著疫情的趨緩，市場需求又出現急劇變化，不少公司隨即轉向面對存貨過剩、銷售不佳的挑戰。這些真實案例清晰地表明，存貨的變動性極大，若未能妥善管理，其對企業經營造成的衝擊可能超乎想像。

一、存貨的基本面貌：買賣關係中的資產與費用

        要理解存貨，首先得從它在企業經營中的角色談起。當企業購入商品，目的是為了再銷售時，這些商品便被確立為「存貨」；而一旦這些存貨成功售出，企業才會「認列收入」。這說明了存貨與收入之間密不可分的關係：從買方（企業）視角看是存貨，從賣方視角看則是收入。

Read More

創業者的財務必修課：會計學 (9) 資產負債表的資產項目: 應收帳款 (Accounting (9) Assets on the Balance Sheet: Accounts Receivable)

        In the world of corporate finance, assets play a crucial role — dynamic and essential in supporting operations. When we look at the left side of the balance sheet, the first thing that catches our eye is the most liquid asset—cash, followed closely by today’s focus: accounts receivable.

        在企業的財務世界裡，資產扮演著關鍵的角色，流動且支撐著營運。當我們看向資產負債表的左側，最先映入眼簾的是流動性最高的資產—現金，緊隨其後的便是我們今天要深入討論的主題：應收帳款。

Read More

創業者的財務必修課：會計學 (8) 企業現金管理：談現金管理與淺談現金流量表 (Accounting (8) Corporate Cash Management: Discussing Cash Control and an Introduction to the Cash Flow Statement)

        When we start a business, we often begin with the accounting equation “Assets = Liabilities + Equity”. However, we shouldn’t focus only on this static formula — we need to understand the flow of cash to truly grasp how a company operates. In this article, Bargson will guide you through an entry point everyone can understand: Cash — the most straightforward and most crucial financial indicator.

        當我們在創業時，經常從「資產 = 負債 + 權益」這條會計恆等式開始。然而，不能只看靜態的公式，更要從企業現金的流動來思考公司的營運狀況。這篇文章，博格勝要帶你走進一個人人都能懂的切入點——現金，一個既最直接又最重要的財務指標。也將淺談對應現金的財務報表解析。

Read More

創業者的財務必修課：會計學 (7) 為企業打造健康免疫系統：談內部控制 (Accounting (7): Building a Corporate Immune System: Understanding Internal Control)

        Have you ever wondered why a company needs an internal control system (also known as internal audit)? Its purpose goes far beyond regulatory compliance—it functions like a corporate health management system, helping the business operate smoothly, prevent potential risks, and even detect hidden internal issues.

       Within this system, we can think of the company as a living organism. Internal control acts like its daily routine and health checkup—it begins with foundational structures and risk assessment, continues through the design of operational processes and communication channels, and includes ongoing monitoring and feedback. Together, these elements help keep the organization in its best condition. Let’s break down the core principles and practices of this essential system.

        你是否曾經思考過，企業為什麼需要內部控制制度 (或稱內部稽核) ？它的存在，不僅僅是為了法規遵循，更像是一套企業的健康管理系統，幫助公司維持穩定運作、預防潛在風險、甚至發現內部的潛藏病灶。

        在這套系統裡，我們不妨想像公司就像是一個有機體。內部控制就如同每日的作息與檢查流程：它從最基礎的架構、風險評估，到日常流程的設計、訊息的傳遞、以及定期的監督回饋，讓企業隨時保持最佳狀態。讓我們一步步拆解這套制度的核心與實踐。

Read More

創業者的財務必修課：會計學 (6) 詳談收入認列 (Accounting (6): In-depth Discussion on Revenue Recognition)

        In the daily operations of a business, revenue is undoubtedly one of the most closely watched financial indicators. However, properly and comprehensively recognizing revenue is far more complex than it may appear on the surface. In recent years, with the implementation of IFRS 15 Revenue from Contracts with Customers, companies have adopted a new perspective and stricter guidelines for how revenue is recognized.

         在企業的日常營運中，收入（營收）無疑是最受關注的財務指標之一。然而，要正確且完整地認列收入，遠比表面看來更為複雜。近年來，隨著國際會計準則 IFRS 15（客戶合約之收入）的實施，企業在收入認列的方式上迎來了全新的視角與更嚴謹的規範。

Read More

創業者的財務必修課：會計學 (5) 看懂綜合損益表: 收入、存貨、結帳製表 (Accounting (5): Understanding the Comprehensive Income Statement: Revenue, Inventory, and Closing Entries)

         Accounting is much closer to everyday life than we often imagine. This is especially true in the world of buying and selling—whether it’s a convenience store, a boutique clothing shop, or even an online store, they all operate under the same accounting logic: revenue, inventory, and bookkeeping. This is also a fundamental element of the statement of comprehensive income.

         會計，遠比想像中更貼近日常生活。特別是買賣業，不管是便利商店、精品服飾店，甚至是線上商店，背後其實都是同一套會計邏輯：收入、存貨、記帳。這也是綜合損益表的基本要素。

 

Read More

創業者的財務必修課：會計學 (4) 會計循環 (Accounting (4): The Accounting Cycle)

The Accounting Cycle: The Birth of a Business Storybook

        The accounting cycle is like the financial journey of a business: every transaction leaves its mark along the path, and each step requires more than just mechanical bookkeeping— it relies heavily on the "accounting judgment" that runs through each stage. If you've ever wondered, "How does accounting go from an invoice to a financial statement?" Bargson is writing this article for drawing an accounting map.

會計循環：一本商業故事書的誕生

                會計循環宛如企業日常的金融旅程：每一筆交易都在這條路徑中留下足跡，每個環節都需要不只是機械式的記帳，更仰賴貫穿在每一步的「會計判斷」。如果你曾經問過：「會計到底怎麼從一張發票走到財務報表？」博格勝撰寫這篇文章，將初步勾勒出會計地圖。

Read More