Seite 232-233 - Cloud Migration Taiwan 2013

232
Շ֦̹ఙථ၌؂ਕᐑྤतЍၾ࢝ૐ
233
Chapter 6
ჯਹdථ၌؂ਕ ࠃה͛ʔሞ݊༟ৃҦஔא຾ᐄ၍ଣɪٙਪᕚɰ஼နପ͛d࿁׵৷ච၍
ଣ٫ϾԊdථ၌؂ਕঐಁΆุ אଡ଼ᔌࠥЭεˇϓ͉dԨ੭Ըεˇᐄϗਗ਼݊௰஗ᗫء ٙ
ೊᓃʘɓf͟׵ථ၌؂ਕत׌̍ўᎇცІп؂ਕ€On-Demand Self-serviceeᄿع ٙ
ၣ༩ ڐ ͜€Board Network Accesse༟๕ϫ€Resource PoolingeҞ஺ᅁ׌€Rapid
Elasticityd˸ʿ̙஗္છၾፅඎٙ؂ਕ€Measured ServicedΪϤΆุאଡ଼ᔌ׵ථ
၌ ؂ਕɨࠃה͛̈ʘึࠇ ᙄᕚd˴ࠅ̍ўεᅵʷථ၌؂ਕ ה௴ிʘᐄϗ༈νОႩΐd
˸ʿਗ࿒ৣໄ༟๕ϫ฿ׂɨʘ˕̈ᏐνОʱᛅf
፯ ኿Դ͜ථ၌؂ਕʘΆุאଡ଼ᔌdਗ਼̙޲̘ɓഅމ ᅰᕼɽٙ༟ৃਿᓾண݄ٙ ܔ
ໄ༟͉˕̈dϾҷમᅁ׌፯኿ቇΥΆุ אଡ଼ᔌ೯࢝ٙථ၌؂ਕᅼόdԨਗ਼༈˕̈൬͜
ʷdո֛Ⴉΐ൬͜ਗ਼ঐԴΆุ אଡ଼ᔌһၳೊ׵ࣨːᘩ نɢfˀʘdථ၌؂ਕਠה౤Զ
ʘථ၌؂ਕၾ˸ֻ༟ৃ؂ਕʔΝdՉ؂ਕʘଡ଼ϓ̙ᅁ׌˲ਗ࿒ሜৣٙ೻ ܓჃ৷׵ཀֻ
༟ৃ؂ਕ הঐ౤Զٙ೻ܓ fϽඎ਷ყග༰މᄿॶમ͜ʘ IFRSs€International Financial
Reporting Standards਷ყึࠇ Փ ܓdͦ ۃ Άุ אଡ଼ᔌ࿁׵ථ၌؂ਕᐄϗ ה ᗫء ʘᙄ
ᕚdІϗɝ೯͛Їʱᛅݺ ਗd̙ʱމϗɝႩΐࡡ ۆeႩΐʘࣛගᓃк֛d˸ʿϗɝʱ
ᛅࡡۆf
1. ϗɝႩΐࡡۆjνࠑהۃdථ၌؂ਕʘଡ଼ϓஷ੬̍ў஢εʔΝʘପۜא ؂ਕd
Ԩ˲ʹ˹׵܄˒ʘࣛගᓃϞה ʔΝdึࠇఊЗ඲ঐкᓙ˸ʿਜʱ΢ପۜʿ؂
ਕה ඲Ⴉΐʘ࿁Ꮠධͦf
2. Ⴉΐʘࣛගᓃк֛jଡ଼ϓථ၌؂ਕʘପۜא ؂ਕႩΐϗɝʘࣛගᓃᏐ፭ృ޴
ᗫึࠇ๟ ۆආБႩΐdϾкᓙථ၌؂ਕʘϗɝႩΐࣛගᓃࣛd̀඲Աኽϗɝ
೯͛ʘԫྼ୚ືආБкᓙf
3. ϗɝʱᛅࡡۆjஷ੬ၾ܄˒ה ᖦࠈ ʘථ၌؂ਕΥߒ̍ўε၇ପۜא؂ਕdΆ
ุאଡ଼ᔌ඲Ϟঐɢਗ਼΢ପۜא ؂ਕఊɓࠇ༆װᄆdא મ͜৿ண΢ପۜא؂ਕ
̙ఊዹਯ̈ʘПࠇਯᄆdЪމϗɝʱᛅʘԱኽf
̤̮dʔሞ༟ৃ؂ਕҵא ݊ථ၌؂ਕdΆุאଡ଼ᔌʘ޼Ӻ אක೯˕̈׵ɓ֛ಂග
lzऒʿཀεٙʔᆽ֛Ϊ९d˕̈˸ʿ͊ԸϗूʘΪ؈ ᗫ༰ڷᗭ˸࿁ഃк֛dͦۃ Շ֦
ʿɽεᅰ਷࢕ޫમ͜൬͜ʷ˕̈ЪމႩΐࡡۆdՉࡡۆ˴ ࠅί׵ਗ਼޼Ӻၾක೯˕̈Ό
ᅰႩΐ׵೯͛຅ಂʘಂග൬͜dԨ ࠇɝ຅ಂฦूdઓ০࿁Ոᆑί຾᏶ࣖूʘ޼೯ ݺਗ
Ꮠቇࣛਗ਼൬͜༟͉ʷd˸ᆽྼ࢝ତʮ̡ᄆ࠽ f
࿁׵Άุאଡ଼ᔌ͉Ԓίථ၌ᐑྤ הପ͛ʘ˕̈ᏐνОႩΐd̙ɽߧ ʱމ ක೯ᗳ˕
̈ձ༟ପᗳ˕̈ՇɽᗳආБႭ׼f
1. ක೯ᗳ˕̈j͟׵ථ၌؂ਕ͵މ ༟ৃ؂ਕʘᜊҖdՉ׵ක೯޴ᗫழ᜗ၾၣ१
ʘึࠇႩΐ˙όɽ ߧ޴ΝdԱኽΆุא ଡ଼ᔌlz̮௅ʘٜટၾගટϓ͉Ⴉΐ˙
όdৣΥӻ୕ක೯͛ն඄ಂІ޼೯eணࠇeක೯eɪᇞ΢චݬ dٜЇɪᇞҁ
ϓʘყdуʔΎႩΐ׵ක೯ᗳ˕̈f
2. ༟ପᗳ˕̈j̍ўၾ༈؂ਕ޴ᗫʘண௪eɛɢഃ༟๕ʘٜટၾගટϓ͉dઓ
׵ථ၌؂ਕΥߒʕ΢ಂଋлʘᜊਗష ܓ౤৷dͦۃྼਕɪΆุ אଡ଼ᔌ༰਋Σ
׵჈ַႩΐdᔟ˸ᒒе޴ᗫ൬͜˕̈ၾႩΐݺ ਗཀ׵᎖ᐿf
ͦ ۃ ਷ყɪʥॹ˶׼ᆽ஝ᇍʘථ၌؂ਕ޴ᗫึࠇ ࡡ ۆdШ਷ყึࠇ ๟ ۆ ଣԫึ
€ᔊ၈ IASB˸ʿߕ ਷ৌਕึࠇ ๟ۆ ଣԫึ€ᔊ၈ FASB͍ጐ฽޼Ꮭอو ϗɝႩΐ
ึ ࠇ๟ ۆণࣩdՉʕ࿁׵ථ၌؂ਕ༰Ϟᅂᚤʘධͦމ ᄵБ່ਕ˸ʿΥߒ ϓ͉ᛅቖf׵
ᄵБ່ਕʕdථ၌؂ਕΥ ߒʕ̙ঐ̍ў΢ᅵ؂ਕ אପۜdͦۃ ণࣩٙlz࢙හΣ՘пุ
ޢ ίΥߒʕ װʱdԨ༱׼΢ධ؂ਕၾପۜʘ୚ືiϾΥߒ ϓ͉ᛅቖ˙ࠦdԱኽণࣩʘ
஝ྌd׵˕̈༟͉ʷʘΥ ߒಂගlzdහΣ׵˸ӻ୕˙όܲ΢ପۜא ؂ਕʘʹ˹ᅼόʱ
ච ݬᛅቖfΪϤdᎇഹථ၌؂ਕᏐ͜ʘ౷ʿdึ ࠇ๟ ۆʘணࠇ ਗ਼ึᅂᚤਠุᅼόʿ؂
ਕ֛ᄆʘഄଫdଡ଼ᔌᏐจᗆՑථ၌߅Ҧʔසᅂᚤ༟ৃఊЗdɰ݊Άุא ଡ଼ᔌlz௅Ό᜗
ʘࠠࠅ ሙᕚf