{
    "id": "FUN-018",
    "category": "FUN",
    "title": "應付帳款與採購資金",
    "question": "現金改善是否依賴延遲付款給供應商？",
    "chart": "multi",
    "metric": "應付帳款（呈報貨幣百萬）",
    "secondary": "應付 / TTM 成本（倍）",
    "x": "財政期",
    "y": "應付帳款（百萬）",
    "panels": [
        "應付增長",
        "成本對照",
        "負債現金流貢獻"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "呈列 accountsPayable 及其對 costOfRevenue 的比例，對照 changeToLiabilities 的 OCF 貢獻。",
    "caveat": "changeToLiabilities 不一定只含應付；不能把比例上升直接判定拖欠。；預覽數值全為合成示例，非即時行情。非美股及港股欄位、歷史深度按股票實際覆蓋。",
    "data_class": "衍生",
    "complexity": "中",
    "audience": "進階",
    "reach": 7,
    "frequency": 6,
    "decision": 8,
    "clarity": 8,
    "sample_labels": [
        "FY21",
        "FY22",
        "FY23",
        "FY24",
        "FY25"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "財務報表",
    "score": 70.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 585,
    "stage": "P3",
    "svg_file": "mockups/0585-FUN-018.svg",
    "demo_fingerprint": "d032d2066622f258",
    "collection": "catalogue",
    "sample_annotation": {
        "sample": true,
        "as_of": "2026-10-16",
        "notice": "Charts and tables for this report are generated, deterministic synthetic sample observations for educational layout and unit demonstration only. No provider, market data or analysis engine is called, and nothing here is a statement about real securities.",
        "notice_zh": "此報告的圖表與數據為確定性生成的合成示例數據，僅供教育及版面展示；並無連接任何資料供應商或實際分析引擎，不代表任何真實證券的表現。",
        "default_filters": {
            "symbol": "0700.HK",
            "period": "1Y",
            "benchmark": "HSI"
        },
        "filters": {
            "symbol": [
                "0700.HK",
                "0005.HK",
                "AAPL.US",
                "MSFT.US",
                "SPY.US",
                "BTC-USD.CC"
            ],
            "period": [
                "1Y",
                "3Y",
                "5Y"
            ],
            "benchmark": [
                "HSI",
                "SPX",
                "BTC"
            ]
        },
        "library": {
            "version": "2026-10-19",
            "source": "https://chatgpt.com/share/6ad67223-c610-83e8-adb2-33aaf792e584",
            "sample": true
        }
    }
}