{"id":88087,"date":"2025-11-08T17:56:26","date_gmt":"2025-11-08T21:56:26","guid":{"rendered":"https:\/\/www.chinesepress.com\/2025\/11\/08\/%e8%b4%b7%e6%ac%be100%e4%b8%87%e4%b9%b0%e5%9c%b0%e7%9b%96%e6%88%bf%ef%bc%8c%e7%ab%9f%e8%a2%abcra%e5%be%81%e7%a8%8e%e5%87%a0%e5%8d%81%e4%b8%87%ef%bc%9f%e8%bf%98%e6%98%af%e5%8f%8c%e9%87%8d%e5%be%81\/"},"modified":"2025-11-08T17:56:26","modified_gmt":"2025-11-08T21:56:26","slug":"%e8%b4%b7%e6%ac%be100%e4%b8%87%e4%b9%b0%e5%9c%b0%e7%9b%96%e6%88%bf%ef%bc%8c%e7%ab%9f%e8%a2%abcra%e5%be%81%e7%a8%8e%e5%87%a0%e5%8d%81%e4%b8%87%ef%bc%9f%e8%bf%98%e6%98%af%e5%8f%8c%e9%87%8d%e5%be%81","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/88087","title":{"rendered":"\u8d37\u6b3e$100\u4e07\u4e70\u5730\u76d6\u623f\uff0c\u7adf\u88abCRA\u5f81\u7a0e\u51e0\u5341\u4e07\uff1f\u8fd8\u662f\u53cc\u91cd\u5f81\u7a0e\uff01"},"content":{"rendered":"<figure class=\"image\"><img decoding=\"async\" src=\"http:\/\/mp.weixin.qq.com\/%5B%E5%B7%B2%E7%A7%BB%E9%99%A4%5D\" alt=\"\"><\/figure>\n<figure class=\"image\"><img decoding=\"async\" src=\"http:\/\/mp.weixin.qq.com\/%5B%E5%B7%B2%E7%A7%BB%E9%99%A4%5D\" alt=\"\"><\/figure>\n<figure class=\"image\" data-attachment-id=\"6141584\" data-aspect-ratio=\"1.1667\" data-width=\"350\" data-height=\"300\">\n<img decoding=\"async\" src=\"https:\/\/p0.51img.ca\/i\/690e5067c9dcb.jpeg\"><\/figure>\n<figure class=\"image\" data-attachment-id=\"6141582\" data-aspect-ratio=\"1\" data-width=\"227\" data-height=\"227\">\n<img decoding=\"async\" src=\"https:\/\/p0.51img.ca\/i\/690e5067ca97a.jpeg\"><\/figure>\n<p>\u636e\u4e86\u89e3\uff0c\u67d0\u4e9b\u56fd\u5bb6\u7684\u516c\u53f8\u80a1\u4e1c\u5927\u591a\u628a\u516c\u53f8\u7684\u8d44\u4ea7\u5f53\u6210\u81ea\u5df1\u7684\uff0c\u4ec0\u4e48\u8d39\u7528\u90fd\u53ef\u4ee5\u4ece\u516c\u53f8\u8d26\u4e0a\u5f00\u652f\u3002\u4f46\u662f\u5728\uff0c\u8fd9\u6837\u505a\u662f\u4f1a\u7ed9\u81ea\u5df1\u5e26\u6765\u9ebb\u70e6\u7684\u3002<\/p>\n<p>\u6839\u636e\u52a0\u62ff\u5927\u7a0e\u6cd5\u7684\u89c4\u5b9a\uff0c\u516c\u53f8\u548c\u4e2a\u4eba\u662f\u5b8c\u5168\u5206\u5f00\u7684\u7eb3\u7a0e\u5b9e\u4f53\uff0c\u516c\u53f8\u7684\u94b1\u53ea\u80fd\u7528\u4e8e\u516c\u53f8\u7684\u8fd0\u4f5c\u548c\u6295\u8d44\uff0c\u4e0d\u80fd\u7528\u4e8e\u80a1\u4e1c\u81ea\u5df1\u7684\u6d88\u8d39\u3002\u80a1\u4e1c\u5c06\u81ea\u5df1\u7684\u94b1\u501f\u7ed9\u516c\u53f8\uff0c\u6c38\u8fdc\u4e0d\u8fd8\uff0c\u4e0d\u6536\u4e00\u5206\u94b1\u7684\u5229\u606f\u4e5f\u6ca1\u6709\u5173\u7cfb\uff0c\u4f46\u662f\uff0c\u80a1\u4e1c\u662f\u4e0d\u80fd\u968f\u4fbf\u627e\u516c\u53f8\u501f\u94b1\u7684\uff0c\u5426\u5219\uff0c\u6709\u53ef\u80fd\u4f1a\u88ab\u5f53\u6210\u80a1\u4e1c\u798f\u5229(shareholder benefits)\u5728\u4e2a\u4eba\u540d\u4e0b\u7eb3\u7a0e\uff0c\u800c\u4e14\uff0c\u8fd8\u4e0d\u53ef\u4ee5\u4f5c\u4e3a\u516c\u53f8\u7684\u8d39\u7528\u62b5\u7a0e\uff0c\u8fd9\u6837\u52bf\u5fc5\u9020\u6210\u88ab\u53cc\u91cd\u5f81\u7a0e\u3002\u4e3a\u4ec0\u4e48\u7a0e\u6cd5\u4f1a\u8fd9\u6837\u89c4\u5b9a\u5462\uff1f\u9053\u7406\u5f88\u7b80\u5355\uff1a\u6211\u4eec\u7684\u516c\u53f8\u7a0e\u7a0e\u7387\u53ea\u670912.2%(\u5b89\u77012025\u5e74\u5c0f\u516c\u53f8\u4f18\u60e0\u7a0e\u7387), \u800c\u4e2a\u4eba\u7a0e\u5b9e\u884c\u7684\u662f\u7d2f\u8fdb\u7a0e\u5236\uff0c\u8fb9\u9645\u7a0e\u7387\u6700\u9ad8\u53ef\u4ee5\u8fbe\u523053.53%(\u5b89\u77012025\u5e74\u4e2a\u4eba\u7a0e\u7387)\u3002\u5982\u679c\u80a1\u4e1c\u53ef\u4ee5\u968f\u4fbf\u627e\u516c\u53f8\u501f\u94b1\u82b1\uff0c\u5c31\u6ca1\u6709\u4eba\u613f\u610f\u5c06\u516c\u53f8\u91cc\u9762\u7684\u94b1\u62ff\u51fa\u6765\u4ea4\u8f83\u9ad8\u7684\u4e2a\u4eba\u7a0e\u4e86\u3002<\/p>\n<p>\/\/\/\/<\/p>\n<figure class=\"image\" data-attachment-id=\"6141594\" data-aspect-ratio=\"1.7363\" data-width=\"1080\" data-height=\"622\">\n<img decoding=\"async\" src=\"https:\/\/p0.51img.ca\/i\/690e5067db2a3.jpeg\"><\/figure>\n<p>\u25cf \u90a3\u4e48\u80a1\u4e1c\u501f\u6b3e\u4ec0\u4e48\u60c5\u51b5\u4e0b\u4f1a\u88ab\u5f53\u6210\u80a1\u4e1c\u7684\u6536\u5165\u7eb3\u7a0e\u5462\uff1f\u4e0b\u9762\u6211\u4eec\u6765\u770b\u4e00\u4e2a\u6848\u4f8b\u3002<\/p>\n<p><strong>\u6848\u4f8b\u89e3\u6790: Mast v. The Queen.<\/strong><\/p>\n<p>\u8fd9\u4e2a\u6848\u4f8b\u540d\u5b57\u53eb\u505a\uff1aMast v. The Queen. 2010\u5e743\u6708\uff0c\u5c40\u7ecf\u8fc7\u5ba1\u8ba1\uff0c\u8981\u6c42\u7eb3\u7a0e\u4eba\u8865\u4ea4\u5927\u91cf\u7a0e\u6b3e\uff0c\u7eb3\u7a0e\u4eba\u4e0d\u670d\u7a0e\u52a1\u5c40\u7684\u5ba1\u8ba1\u7ed3\u679c\uff0c\u4e0a\u8bc9\u5230\u52a0\u62ff\u5927\u7a0e\u52a1\u6cd5\u5ead\uff0c2013\u5e7410\u6708\uff0c\u7a0e\u52a1\u6cd5\u5ead\u5224\u5b9a\u7eb3\u7a0e\u4eba\u8d25\u8bc9\u3002<\/p>\n<p>\u8fd9\u4e2a\u6848\u5b50\u7684\u7ec6\u8282\u662f\u8fd9\u6837\u7684\uff1a<\/p>\n<p>\u5bb6\u4f4f\u9b41\u7701\u7684Mr. Mast\u62e5\u6709\u4e00\u4e2a\u7ecf\u8425\u5f88\u6210\u529f\u7684\u6709\u9650\u516c\u53f8\uff0c\u91cc\u9762\u6709\u4e0d\u5c11\u7559\u5b58\u6536\u76ca\u30022005\u5e74\uff0c\u4ed6\u6253\u7b97\u5f00\u59cb\u4fee\u5efa\u81ea\u5df1\u7684\u68a6\u4e2d\u5bb6\u56ed\uff0c\u53ef\u662f\u53d1\u73b0\u81ea\u5df1\u624b\u5934\u8d44\u91d1\u4e0d\u591f\u3002\u4e8e\u662f\uff0c\u6839\u636e\u4ed6\u7684\u4f1a\u8ba1\u5e08\u7684\u5efa\u8bae\uff0c\u4ed6\u8ddf\u4ed6\u81ea\u5df1\u7684\u516c\u53f8\u7b7e\u8ba2\u4e86\u4e00\u4e2a\u501f\u6b3e\u5408\u540c\u3002\u5408\u540c\u89c4\u5b9a\uff1a\u4ed6\u7684\u516c\u53f8\u501f\u7ed9\u4ed6\u548c\u4ed6\u7684\u592a\u592a100\u4e07\u52a0\u5e01\uff0c\u7528\u4e8e\u4e70\u5730\u76d6\u623f\uff1b\u8fd9\u7b14\u501f\u6b3e\u5fc5\u987b10\u5e74\u5185\u5168\u90e8\u5f52\u8fd8\uff0c\u6bcf\u5e74\u6700\u4f4e\u8fd8\u6b3e\u989d\u5ea6\u4e0d\u80fd\u5c11\u4e8e5\u4e07\u52a0\u5e01\uff1b\u8d37\u6b3e\u662f\u65e0\u606f\u7684\u3002<\/p>\n<p>\u968f\u540e\uff0cMr. Mast\u57282006 &#8211; 2008\u5e74\u671f\u95f4\u4ece\u516c\u53f8\u91cc\u9762\u4e00\u5171\u501f\u51fa\u4e86$999,572\u7528\u4e8e\u4fee\u81ea\u5df1\u7684\u623f\u5b50\uff0c\u4ed6\u4eec\u4ece2007\u5e74\u5f00\u59cb\u6309\u7167\u5408\u540c\u8fd8\u6b3e\uff0c\u52302013\u5e742\u6708\u5e95\uff0c\u5b9e\u9645\u6b20\u6b3e\u989d\u662f$566,000.<\/p>\n<p>\u7a0e\u52a1\u5c40\u5728\u5ba1\u8ba1\u65f6\u53d1\u73b0\u4e86\u8fd9\u4e2a\u95ee\u9898\uff0c\u7ecf\u8fc7\u8c03\u67e5\uff0c\u7a0e\u52a1\u5c40\u8ba4\u4e3a\uff0cMast\u4ece\u81ea\u5df1\u7684\u516c\u53f8\u501f\u6b3e\uff0c\u662f\u57fa\u4e8e\u81ea\u5df1\u80a1\u4e1c\u7684\u8eab\u4efd\uff0c\u800c\u4e14\uff0c\u501f\u6b3e\u5408\u540c\u91cc\u9762\u4e5f\u6ca1\u6709\u4e00\u4e2a\u771f\u6b63\u7684\u8fd8\u6b3e\u5b89\u6392\uff0c\u6240\u4ee5\uff0c\u6839\u636e\u7a0e\u6cd5\u768415(2)\u6761\u6b3e\uff0c\u7a0e\u52a1\u5c40\u8ba4\u5b9a\u8fd9\u4e9b\u501f\u6b3e\u9700\u8981\u5f53\u505aMast\u90a3\u51e0\u5e74\u7684\u6536\u5165\u7eb3\u7a0e\uff0c\u800c\u4e14\u4e0d\u80fd\u4f5c\u4e3a\u516c\u53f8\u7684\u8d39\u7528\u62b5\u7a0e\u3002Mast\u9762\u4e34\u8981\u8865\u4ea4\u51e0\u5341\u4e07\u7684\u7a0e\u6b3e\u548c\u5229\u606f\u3002Mast\u4e0d\u670d\uff0c\u4e0a\u8bc9\u5230\u7a0e\u52a1\u6cd5\u5ead\uff0c\u6700\u540e\u88ab\u9a73\u56de\u3002<\/p>\n<figure class=\"image\" data-attachment-id=\"6141591\" data-aspect-ratio=\"1\" data-width=\"417\" data-height=\"417\">\n<img decoding=\"async\" src=\"https:\/\/p0.51img.ca\/i\/690e5067d7d8f.jpeg\"><\/figure>\n<p>\u6839\u636e\u4e0a\u9762\u7684\u6848\u4f8b\uff0c\u80a1\u4e1c\u501f\u6b3e\u5f88\u53ef\u80fd\u4f1a\u88ab\u5f53\u6210\u80a1\u4e1c\u798f\u5229\u9700\u8981\u5728\u4e2a\u4eba\u540d\u4e0b\u7eb3\u7a0e\uff0c\u4e0d\u8fc7\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u4ee5\u4e0b\u8fd9\u51e0\u79cd\u60c5\u51b5\u662f\u4f8b\u5916\u7684\uff1a<\/p>\n<p>1. \u8fd9\u4e2a\u516c\u53f8\u672c\u6765\u5c31\u662f\u4ece\u4e8b\u63d0\u4f9b\u501f\u6b3e\u4e1a\u52a1\u7684\u516c\u53f8\u3002\u6bd4\u5982\uff0c\u94f6\u884c\u501f\u94b1\u7ed9\u81ea\u5df1\u7684\u80a1\u4e1c\u4e70\u623f\u5b50\u3002<\/p>\n<p>2. \u8fd9\u4e2a\u8d37\u6b3e\u662f\u4ee5\u5176\u96c7\u5458\u800c\u4e0d\u662f\u80a1\u4e1c\u7684\u8eab\u4efd\u63d0\u4f9b\u7ed9\u80a1\u4e1c\u7684\uff0c\u800c\u501f\u5165\u7684\u8d44\u91d1\u7528\u4e8e\u8d2d\u4e70\u81ea\u4f4f\u623f\uff0c\u8d2d\u4e70\u7528\u4e8e\u5de5\u4f5c\u7684\u8f66\u5b50\u6216\u67d0\u4e9b\u516c\u53f8\u7684\u80a1\u4efd\uff0c\u800c\u4e14\uff0c\u8d37\u6b3e\u8fd8\u5fc5\u987b\u6709\u771f\u6b63\u7684\u8fd8\u6b3e\u5b89\u6392(bona fide repayment terms)\u3002\u6bd4\u5982\uff0c\u5728\u4e0a\u9762\u7684\u6848\u4f8b\u4e2d\uff0c\u5982\u679cMast\u7684\u516c\u53f8\u7ed9\u4ed6\u516c\u53f8\u7684\u597d\u51e0\u4e2a\u975e\u80a1\u4e1c\u7684\u96c7\u5458\u90fd\u63d0\u4f9b\u4e86\u7c7b\u4f3c\u7684\u501f\u6b3e\uff0c\u800c\u4e14\uff0c\u501f\u6b3e\u652f\u4ed8\u4e86\u5229\u606f\uff0c\u6709\u4e25\u683c\u7684\u8fd8\u6b3e\u8981\u6c42\uff0c\u5c31\u53ef\u4ee5\u88ab\u8ba4\u4e3a\uff0c\u4ed6\u7ed9\u81ea\u5df1\u7684\u501f\u6b3e\u662f\u51fa\u4e8e\u4ed6\u96c7\u5458\u7684\u8eab\u4efd\u800c\u4e0d\u662f\u4f5c\u4e3a\u80a1\u4e1c\u7684\u8eab\u4efd\u3002<\/p>\n<p>3. 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