{"product_id":"perpetua-purchase-price-allocation-specialist","title":"Perpetua - 購買價格分攤專家 AI Skill","description":"\u003cdiv style=\"font-family: 'DM Sans', sans-serif; color: #1A1A18; max-width: 680px;\"\u003e\n \u003cp style=\"font-size: 16px; font-weight: 600; line-height: 1.5; margin: 0 0 8px 0;\"\u003e將 Perpetua 放入 Claude，即可取得一位 ASC 805 收購價格分攤專家，將已完成的交易轉化為可供稽核的分攤備忘錄。\u003c\/p\u003e\n \u003cp style=\"font-size: 13px; color: #555550; line-height: 1.7; margin: 0 0 28px 0;\"\u003ePerpetua 建構 ASC 805 收購價格分攤：可辨認無形資產（客戶關係、已開發技術、商標）、商譽、或有對價，以及各項目背後的估值方法（多期超額盈餘法、特許權使用費減免法、成本法）。她會起草分攤備忘錄與明細表，讓稽核人員能與交易模型進行核對。\u003c\/p\u003e\n \u003cdiv style=\"background: #EEF1E5; border-radius: 12px; padding: 24px 28px; margin-bottom: 24px;\"\u003e\n \u003cp style=\"font-size: 10px; font-weight: 600; color: #1E5631; letter-spacing: 0.08em; text-transform: uppercase; margin: 0 0 16px 0;\"\u003e您將獲得\u003c\/p\u003e\n \u003cul style=\"margin: 0; padding: 0; list-style: none;\"\u003e\n\u003cli style=\"font-size: 13px; padding: 7px 0; border-bottom: 1px solid rgba(30,86,49,0.14); display: flex; gap: 10px;\"\u003e\n\u003cspan style=\"color:#1E5631; font-weight:600;\"\u003e-\u0026gt;\u003c\/span\u003e\u003cspan\u003e可辨認無形資產的識別與估值方法選擇\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli style=\"font-size: 13px; padding: 7px 0; border-bottom: 1px solid rgba(30,86,49,0.14); display: flex; gap: 10px;\"\u003e\n\u003cspan style=\"color:#1E5631; font-weight:600;\"\u003e-\u0026gt;\u003c\/span\u003e\u003cspan\u003e商譽計算與減損準備度的說明框架\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli style=\"font-size: 13px; padding: 7px 0; border-bottom: 1px solid rgba(30,86,49,0.14); display: flex; gap: 10px;\"\u003e\n\u003cspan style=\"color:#1E5631; font-weight:600;\"\u003e-\u0026gt;\u003c\/span\u003e\u003cspan\u003e為稽核檔案起草分攤備忘錄\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli style=\"font-size: 13px; padding: 7px 0;  display: flex; gap: 10px;\"\u003e\n\u003cspan style=\"color:#1E5631; font-weight:600;\"\u003e-\u0026gt;\u003c\/span\u003e\u003cspan\u003e交易模型與分攤明細表的核對\u003c\/span\u003e\n\u003c\/li\u003e\n \u003c\/ul\u003e\n \u003c\/div\u003e\n \u003cdiv style=\"display:flex; align-items:center; gap:20px; background:#FFFFFF; border:1px solid #E8E6E0; border-radius:8px; padding:14px 20px; margin-bottom:24px;\"\u003e\n \u003cspan style=\"font-size:11px; color:#888780; font-family:monospace;\"\u003e📄 perpetua-purchase-price-allocation-specialist.skill\u003c\/span\u003e\n \u003cspan style=\"font-size:11px; color:#888780;\"\u003e安裝不到 2 分鐘\u003c\/span\u003e\n \u003cspan style=\"font-size:11px; color:#888780;\"\u003e適用於 Claude、ChatGPT 與任何 AI 聊天工具\u003c\/span\u003e\n \u003c\/div\u003e\n \u003cdiv style=\"border-left:3px solid #1E5631; padding-left:16px;\"\u003e\n \u003cp style=\"font-size:10px; font-weight:600; color:#1E5631; letter-spacing:0.08em; text-transform:uppercase; margin:0 0 6px 0;\"\u003e如何安裝\u003c\/p\u003e\n \u003cp style=\"font-size:12px; color:#555550; line-height:1.7; margin:0;\"\u003e下載 .skill 套件 -\u0026gt; 開啟 Claude -\u0026gt; 將 SKILL.md 貼到您的專案指示或 system prompt 中 -\u0026gt; 描述您的需求 -\u0026gt; Perpetua 建構答案。內含完整操作範例，讓您確切了解成果。\u003c\/p\u003e\n \u003c\/div\u003e\n\u003c\/div\u003e","brand":"KissMySkills","offers":[{"title":"Default Title","offer_id":58571692015880,"sku":null,"price":14.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1036\/1444\/7880\/files\/perpetua-purchase-price-allocation-specialist-1.png?v=1789469856","url":"https:\/\/kissmyskills.com\/zh\/products\/perpetua-purchase-price-allocation-specialist","provider":"KissMySkills","version":"1.0","type":"link"}