{
    "id": "GRW-013",
    "category": "GRW",
    "title": "現金流應計比率",
    "question": "盈利相對實收現金偏高的程度是否持續增加？",
    "chart": "line",
    "metric": "現金流應計比率（%）",
    "secondary": "淨利潤減 OCF（百萬）",
    "x": "財政期",
    "y": "應計比率（%）",
    "panels": [
        "應計比率",
        "盈利現金差額",
        "資產分母"
    ],
    "filters": [
        "股票 / 行業",
        "財政年度 / 季度",
        "計算口徑"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "應計比率 =（TTM netIncome − TTM OCF）/ 平均 totalAssets ×100，與原始差額及季節性對照。",
    "caveat": "此為現金流法定義，非所有學術應計因子；高值只是需研究線索，不是造假結論。；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": 8,
    "frequency": 7,
    "decision": 10,
    "clarity": 8,
    "sample_labels": [
        "年1",
        "年2",
        "年3",
        "年4",
        "年5"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "成長與財務品質",
    "score": 82.0,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 285,
    "stage": "P2",
    "svg_file": "mockups/0285-GRW-013.svg",
    "demo_fingerprint": "9b3d3b5439857d52",
    "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
        }
    }
}