{"id":28368,"date":"2025-08-01T00:00:59","date_gmt":"2025-07-31T16:00:59","guid":{"rendered":"https:\/\/naipnews.naipo.com\/?p=28368"},"modified":"2025-07-29T15:20:38","modified_gmt":"2025-07-29T07:20:38","slug":"%e4%bb%a5%e7%be%8e%e3%80%8a%e4%b8%93%e5%88%a9%e6%b3%95%e3%80%8b%e7%ac%ac284%e6%9d%a1%e5%88%a4%e4%be%8b%e6%b3%95%e4%b8%ba%e5%9f%ba%e7%a1%80%ef%bc%8c%e4%bb%8epaper%e6%a1%88%e5%88%a4%e5%86%b3%e5%8f%8d","status":"publish","type":"post","link":"https:\/\/naipnews.naipo.com\/zh-hans\/28368\/","title":{"rendered":"\u4ee5\u7f8e\u300a\u4e13\u5229\u6cd5\u300b\u7b2c284\u6761\u5224\u4f8b\u6cd5\u4e3a\u57fa\u7840\uff0c\u4ecePaper\u6848\u5224\u51b3\u53cd\u89c2\u4e13\u5229\u4fb5\u6743\u6848\u4ef6\u5728\u635f\u5bb3\u8d54\u507f\u4e0a\u7684\u8ba1\u7b97"},"content":{"rendered":"<blockquote><p>\u4e13\u5229\u6743\u4eba\u4e8e\u8d29\u5356\u4e13\u5229\u4ea7\u54c1\u65f6\u6709\u642d\u552e\u4e4b\u4ea7\u54c1\uff0c\u4e14\u8be5\u642d\u552e\u4ea7\u54c1\u4f1a\u56e0\u4e13\u5229\u4fb5\u6743\u884c\u4e3a\u800c\u6709\u9500\u552e\u91cf\u4e4b\u635f\u5931\u3002\u5bf9\u6b64\uff0c\u7f8e\u56fd\u8054\u90a6\u5de1\u56de\u4e0a\u8bc9\u6cd5\u9662\uff08CAFC\uff09\u5df2\u6709\u5224\u4f8b\u6cd5 \u2014 \u4e13\u5229\u6743\u4eba\u4f9d\u7f8e\u300a\u4e13\u5229\u6cd5\u300b\u7b2c284\u6761\uff0835 U.S.C. \u00a7 284\uff09\u8bf7\u6c42\u5730\u65b9\u6cd5\u9662\u6838\u4e88\u5176\u6240\u5931\u5229\u76ca\u4e3a\u635f\u5bb3\u8d54\u507f\u3002\u672c\u6587\u610f\u5728\u4ecb\u7ecd\u6b64\u5224\u4f8b\u6cd5\u4e4b\u7f18\u8d77\uff0c\u5373<em>Paper Converting Mach. Co. v. Magna-Graphics Corp.<\/em>\u6848\uff08<em>Paper<\/em>\u6848\uff09\u5224\u51b3<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>\u4e0e\u5176\u6240\u8ba4\u53ef\u7684\u300c\u6574\u4f53\u5e02\u573a\u4ef7\u503c\u539f\u5219\u300d\uff08entire market value rule\uff09\u3002<\/p><\/blockquote>\n<figure id=\"attachment_3661\" aria-describedby=\"caption-attachment-3661\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3661\" src=\"http:\/\/naipnews.naipo.com\/wp-content\/uploads\/2025\/01\/178994942_34M-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1700\" \/><figcaption id=\"caption-attachment-3661\" class=\"wp-caption-text\">\u56fe\u7247\u6765\u6e90 : shutterstock\u3001\u8fbe\u5fd7\u5f71\u50cf<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u9304<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 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class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/naipnews.naipo.com\/zh-hans\/28368\/#%E6%89%80%E5%A4%B1%E5%88%A9%E7%9B%8A%E6%B3%95%E4%B9%8B%E9%80%82%E5%BD%93%E6%80%A7\" title=\"\u6240\u5931\u5229\u76ca\u6cd5\u4e4b\u9002\u5f53\u6027\">\u6240\u5931\u5229\u76ca\u6cd5\u4e4b\u9002\u5f53\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/naipnews.naipo.com\/zh-hans\/28368\/#%E6%89%80%E5%A4%B1%E5%88%A9%E7%9B%8A%E8%AE%A1%E7%AE%97%E4%B9%8B%E5%A6%A5%E5%BD%93%E6%80%A7\" title=\"\u6240\u5931\u5229\u76ca\u8ba1\u7b97\u4e4b\u59a5\u5f53\u6027\">\u6240\u5931\u5229\u76ca\u8ba1\u7b97\u4e4b\u59a5\u5f53\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/naipnews.naipo.com\/zh-hans\/28368\/#%E3%80%8C%E6%95%B4%E4%BD%93%E5%B8%82%E5%9C%BA%E4%BB%B7%E5%80%BC%E5%8E%9F%E5%88%99%E3%80%8D%E4%B9%8B%E5%BA%94%E7%94%A8\" title=\"\u300c\u6574\u4f53\u5e02\u573a\u4ef7\u503c\u539f\u5219\u300d\u4e4b\u5e94\u7528\">\u300c\u6574\u4f53\u5e02\u573a\u4ef7\u503c\u539f\u5219\u300d\u4e4b\u5e94\u7528<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/naipnews.naipo.com\/zh-hans\/28368\/#Paper%E6%A1%88%E7%9A%84%E7%BB%93%E5%B0%BE\" title=\"Paper\u6848\u7684\u7ed3\u5c3e\">Paper\u6848\u7684\u7ed3\u5c3e<\/a><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"%E8%83%8C%E6%99%AF\"><\/span><span style=\"color: #026292;\">\u80cc\u666f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>Paper\u6848\u7684\u539f\u544a\u516c\u53f8Paper Converting Machine\uff08Paper\uff09\u4e8e1979\u5e74\u5bf9\u88ab\u544a\u516c\u53f8Magna-Graphics\uff08Magna\uff09\u63d0\u8d77\u4e13\u5229\u4fb5\u6743\u8bc9\u8bbc\u3002\u7cfb\u4e89\u4e13\u5229\u4e3a\u4e8e1975\u5e743\u67084\u65e5\u6838\u51c6\u516c\u544a\u7684\u7b2cRe. 28,353\u53f7\u7f8e\u56fd\u4e13\u5229\uff08353\u53f7\u4e13\u5229\uff09 \u2014 \u6d89\u53ca\u7f51\u5f62\u7ed5\u7ec4\u7684\u88c5\u7f6e\u4e0e\u65b9\u6cd5\u3002<\/p>\n<p>353\u53f7\u4e13\u5229\u524d\u8eab\u662f\u7b2c3,179,348\u53f7\u7f8e\u56fd\u4e13\u5229\uff08348\u53f7\u4e13\u5229\uff09\uff0c\u4e8e1965\u5e744\u670820\u65e5\u83b7\u5f97\u8bb8\u53ef\u3002Paper\u57281972\u5e749\u67081\u65e5\u7533\u8bf7\u518d\u516c\u544a348\u53f7\u4e13\u5229\u4ee5\u51cf\u7f29\u8bf7\u6c42\u9879\u7684\u6743\u5229\u8303\u56f4\u800c\u6210\u4e3a353\u53f7\u4e13\u5229\u3002\u5730\u65b9\u6cd5\u9662\u5728\u966a\u5ba1\u56e2\u5ba1\u7406\u9636\u6bb5\u4ec5\u5ba1\u89c6\u4fb5\u6743\u884c\u4e3a\u662f\u5426\u6210\u7acb\u4e4b\u4e89\u8bae\uff0c\u5176\u88c1\u5b9a353\u53f7\u4e13\u5229\u4e3a\u6709\u6548\u3001\u4e14Magna\u884c\u4e3a\u5c5e\u6076\u610f<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>\u3002\u5730\u65b9\u6cd5\u9662\u8ba4\u5b9aMagna\u4e8e\u884c\u4e3a\u65f6\u5e76\u672a\u53d6\u5f97\u5f8b\u5e08\u7684\u5efa\u8bae\u6765\u5bf9\u5176\u4ea7\u54c1\u505a\u53d8\u66f4\uff0c\u4ee5\u80fd\u907f\u514d\u4fb5\u6743\u884c\u4e3a\u4e4b\u53d1\u751f\uff0c\u56e0\u800c\u6838\u4e88\u4e09\u500d\u7684\u635f\u5bb3\u8d54\u507f\u91d1\u3002\u8be5\u89c1\u89e3\u5df2\u7ecf\u7f8e\u56fd\u8054\u90a6\u7b2c\u4e03\u5de1\u56de\u4e0a\u8bc9\u6cd5\u9662\uff08\u7b2c\u4e03\u5de1\u9662\uff09\u6240\u7ef4\u6301<a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a>\u3002<\/p>\n<p>\u4e8eCAFC\u5ba1\u7406<em>Paper<\/em>\u6848\u65f6\uff0c\u5f53\u4e8b\u4eba\u53cc\u65b9\u672a\u4e89\u6267\u524d\u6b21\u7b2c\u4e03\u5de1\u9662\u5173\u4e8eMagna\u6709\u4fb5\u6743\u884c\u4e3a\u8d23\u4efb\u4e4b\u88c1\u5224\u3002\u5728\u7b2c\u4e03\u5de1\u9662\u7ef4\u6301<em>Paper<\/em>\u6848\u7684\u4fb5\u6743\u884c\u4e3a\u8d23\u4efb\u89c1\u89e3\u540e\uff0c<em>Paper<\/em>\u6848\u518d\u56de\u5230\u4e00\u5ba1\u3002\u5730\u65b9\u6cd5\u9662\u4e8e\u5ba1\u7406\u635f\u5bb3\u8d54\u507f\u8ba1\u7b97\u65f6\uff0c\u53d1\u73b0Magna\u9488\u5bf9\u4fb5\u6743\u56de\u5377\u673a\u4e0e\u76f8\u5173\u88c5\u7f6e\u7b49\u6709\u4e24\u7b14\u9500\u552e\uff1a\u4e00\u7b14\u7ed9Howard Paper\u516c\u53f8\uff08Howard\uff09\uff0c\u800c\u53e6\u7b14\u7ed9Scott Paper\u516c\u53f8\uff08Scott\uff09\u3002<\/p>\n<p>\u6700\u540e\uff0c\u5728\u5730\u65b9\u6cd5\u9662\u6240\u6838\u53d1\u7ed9Paper\u7684\u8d54\u507f\u91d1\u4e2d\uff0c\u6d89\u53caScott\u9500\u552e\u90e8\u5206\u4e3a$112,163\u7f8e\u5143\uff08\u4e0b\u79f0USD\uff09\uff0c\u800c\u5173\u4e8eHoward\u9500\u552e\u90e8\u5206\u4e3a$145,583 USD\u3002\u5730\u65b9\u6cd5\u9662\u518d\u5c06\u8be5\u4e9b\u8d54\u507f\u91d1\u989d\u4e58\u4ee5\u4e09\u500d\uff0c\u4e14\u5916\u52a0\u4e0a$119,826 USD\u4e3a\u5224\u51b3\u524d\u5229\u606f\uff0c\u4f46\u8be5\u5229\u606f\u4e43\u4ee5\u672a\u52a0\u500d\u4e4b\u8d54\u507f\u91d1\u4e3a\u8ba1\u7b97\u57fa\u7840\u3002Magna\u4e0d\u670d\u8be5\u88c1\u5b9a\u800c\u4e0a\u8bc9\u81f3CAFC\u3002CAFC\u4ec5\u5ba1\u67e5\u5730\u65b9\u6cd5\u9662\u4e8e\u6838\u5b9a\u8be5\u8d54\u507f\u91d1\u989d\u65f6\u4e4b\u89c1\u89e3\uff0c\u5e76\u57fa\u4e8e\u4e0b\u8ff0\u7406\u7531\u800c\u7ef4\u6301\u5730\u65b9\u6cd5\u9662\u7684\u8ba1\u7b97\u503c\u3002<\/p>\n<h1><span class=\"ez-toc-section\" id=\"CAFC%E7%BB%B4%E6%8C%81%E5%9C%B0%E6%96%B9%E6%B3%95%E9%99%A2%E8%AE%A1%E7%AE%97%E7%9A%84%E7%90%86%E7%94%B1\"><\/span><span style=\"color: #026292;\">CAFC\u7ef4\u6301\u5730\u65b9\u6cd5\u9662\u8ba1\u7b97\u7684\u7406\u7531<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h2><span class=\"ez-toc-section\" id=\"%E6%89%80%E5%A4%B1%E5%88%A9%E7%9B%8A%E6%B3%95%E4%B9%8B%E9%80%82%E5%BD%93%E6%80%A7\"><\/span><strong>\u6240\u5931\u5229\u76ca\u6cd5\u4e4b\u9002\u5f53\u6027<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Magna\u4e8e\u4e0a\u8bc9\u65f6\u4e3b\u5f20\u5730\u65b9\u6cd5\u9662\u5e94\u91c7\u7528\u5f97\u51fa\u6700\u5c11\u8d54\u507f\u91d1\u4e4b\u65b9\u6cd5\u6765\u8ba1\u7b97\u635f\u5bb3\u8d54\u507f\uff0c\u4f46CAFC\u8ba4\u4e3a35 U.S.C. \u00a7 284\u5e76\u672a\u6307\u5bfc\u6cd5\u9662\u5e94\u5982\u4f55\u8ba1\u7b97\u635f\u5bb3\u8d54\u507f\u91d1\uff0c\u800c\u7acb\u6cd5\u6240\u660e\u793a\u4e4b\u610f\u56fe\u662f\u786e\u4fdd\u4e13\u5229\u6743\u4eba\u80fd\u83b7\u5f97\u9002\u5f53\u7684\u635f\u5bb3\u8d54\u507f\u91d1\uff0c\u4e14\u4e0d\u5e94\u4f4e\u4e8e\u5408\u7406\u6743\u5229\u91d1\u3002<\/p>\n<p>CAFC\u8868\u793a\u627f\u5ba1\u6cd5\u9662\u53ef\u5408\u7406\u5730\u88c1\u91cf\u635f\u5bb3\u8d54\u507f\u91d1\u989d\uff0c\u800c\u4e0a\u8bc9\u5ba1\u4ec5\u9488\u5bf9\u5730\u65b9\u6cd5\u9662\u5c31\u635f\u5bb3\u8d54\u507f\u8ba1\u7b97\u65b9\u6cd5\u4e4b\u9009\u62e9\uff0c\u5ba1\u67e5\u662f\u5426\u6709\u6ee5\u7528\u88c1\u91cf\u6743\uff1b\u5373\u4f7f\u4e0d\u540c\u7684\u7b97\u6cd5\u4f1a\u5f97\u5230\u4e0d\u540c\u7684\u7ed3\u679c\uff0c\u6700\u9ad8\u503c\u7684\u8ba1\u7b97\u7ed3\u679c\u5e76\u975e\u4ee3\u8868\u8be5\u7ed3\u679c\u8d85\u8d8a\u9002\u5f53\u7684\u635f\u5bb3\u8d54\u507f\u91d1\u3002CAFC\u6307\u51fa\u4fb5\u6743\u4ebaMagna\u5e94\u8d1f\u4e3e\u8bc1\u8d23\u4efb\uff0c\u4ee5\u8bf4\u670d\u4e0a\u8bc9\u5ba1\u662f\u627f\u5ba1\u6cd5\u9662\u6709\u6ee5\u7528\u88c1\u91cf\u6743\u6765\u6838\u5b9a\u91d1\u989d\u6216\u9009\u62e9\u8ba1\u7b97\u65b9\u6cd5\uff0c\u4f46Magna\u5e76\u672a\u5c3d\u5230\u8be5\u8d23\u4efb\u3002\u9488\u5bf9\u300c\u6240\u5931\u5229\u76ca\u6cd5\u300d\u662f\u5426\u4e3a\u9002\u5f53\u4e4b\u65b9\u6cd5\uff0cCAFC\u6307\u51fa\u5730\u65b9\u6cd5\u9662\u53ef\u8003\u8651\u4e13\u5229\u6743\u4ebaPaper\u56e0\u4fb5\u6743\u884c\u4e3a\u6240\u53d7\u4e4b\u5229\u76ca\u635f\u5931\uff0c\u6765\u6838\u5b9a\u635f\u5bb3\u8d54\u507f\u91d1\u4e4b\u989d\u5ea6\uff0c\u4ee5\u9002\u5f53\u8865\u507f\u4e13\u5229\u6743\u4eba\uff1b\u7279\u522b\u662f\u5f53\u6240\u5931\u5229\u76ca\u6838\u5b9a\u6240\u6839\u636e\u8005\u662f\uff0c\u300c\u82e5\u975e\u300d\uff08but for\uff09\u6709\u4fb5\u6743\u884c\u4e3a\u5219\u4e13\u5229\u6743\u4eba\u6240\u80fd\u591f\u4ea7\u51fa\u7684\u9500\u552e\u91cf\uff0c\u6b64\u5373\u5c5e\u9002\u5f53\u3002<\/p>\n<p>CAFC\u8868\u793a\u867d\u4e13\u5229\u6743\u4eba\u80fd\u5448\u62a5\u79ef\u6781\u7684\u8bc1\u636e\uff0c\u4ee5\u6b63\u5f53\u5316\u6240\u6838\u5b9a\u4e4b\u635f\u5bb3\u8d54\u507f\u91d1\u989d\u662f\u76f8\u5f53\u4e8e\u5176\u6240\u5931\u5229\u76ca\uff0c\u4f46\u6b64\u5e76\u975e\u8981\u6c42\u4e13\u5229\u6743\u4eba\u5c31\u8d2d\u4e70\u8005\u4f1a\u91c7\u8d2d\u4e0d\u540c\u7684\u5546\u54c1\u3001\u6216\u4e00\u5e76\u653e\u5f03\u91c7\u8d2d\u7b49\u60c5\u52bf\uff0c\u53bb\u6392\u9664\u6240\u6709\u53ef\u80fd\u6027\uff1b\u4ea6\u5373\uff0c\u8be5\u300c\u82e5\u975e\u300d\u539f\u5219\u4ec5\u8981\u6c42\u4e13\u5229\u6743\u4eba\u5de6\u8bc1\uff1a\u300c\u82e5\u975e\u300d\u662f\u56e0\u4e3a\u4fb5\u6743\u884c\u4e3a\uff0c\u5219\u5176\u539f\u672c\u53ef\u4ea7\u51fa\u4e4b\u9500\u552e\u91cf\u662f\u6709\u5408\u7406\u53ef\u80fd\u6027\u7684\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%89%80%E5%A4%B1%E5%88%A9%E7%9B%8A%E8%AE%A1%E7%AE%97%E4%B9%8B%E5%A6%A5%E5%BD%93%E6%80%A7\"><\/span><strong>\u6240\u5931\u5229\u76ca\u8ba1\u7b97\u4e4b\u59a5\u5f53\u6027<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5173\u4e8e\u5224\u4f8b\u6cd5\u6240\u8ba4\u53ef\u4e4b\u6240\u5931\u5229\u76ca\u8ba1\u7b97\u539f\u5219\uff0cCAFC\u9996\u5148\u6307\u51fa\u6d89\u53ca\u4e13\u5229\u635f\u5bb3\u8d54\u507f\u7684\u5224\u4f8b\u5df2\u5b8c\u6574\u5efa\u6784\u5982\u4f55\u5229\u7528\u300c\u589e\u989d\u6536\u76ca\u6cd5\u300d\uff08incremental income method\uff09\u6765\u8ba1\u7b97\u6240\u5931\u5229\u76ca\u3002CAFC\u8ba4\u4e3a\u6839\u636e\u8be5\u65b9\u6cd5\uff0c\u5982\u679c\u4e8e\u9996\u6b21\u5236\u9020N\u4e2a\u5355\u4f4d\u65f6\u5df2\u7ecf\u4ed8\u6e05\u56fa\u5b9a\u8d39\u7528<a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a>\uff0c\u5219\u5236\u9020\u7b2cN+1\u4e2a\u5355\u4f4d\u65f6\u5e76\u4e0d\u4f1a\u82b1\u8d39\u592a\u591a\uff0c\u56e0\u800c\u4e8e\u51b3\u5b9a\u5229\u76ca\u65f6\u5e94\u6392\u9664\u56fa\u5b9a\u8d39\u7528\u3002<\/p>\n<p>\u5176\u6b21\uff0cCAFC\u8868\u793a\u5730\u65b9\u6cd5\u9662\u5728\u9009\u62e9\u597d\u8ba1\u7b97\u65b9\u6cd5\u540e\uff0c\u5373\u6709\u88c1\u91cf\u4e4b\u81ea\u7531\u4ee5\u6311\u9009\u635f\u5bb3\u8d54\u507f\u91d1\u989d\u51b3\u5b9a\u65f6\u6240\u8981\u4f9d\u636e\u4e4b\u6570\u636e\u3002CAFC\u6307\u51fa\u635f\u5bb3\u8d54\u507f\u91d1\u4e4b\u8ba1\u7b97\u5e76\u975e\u6267\u7740\u4e8e\u91d1\u989d\u7684\u7cbe\u786e\u6027\uff1b\u4ea6\u5373\uff0c\u5c3d\u7ba1\u4e0d\u80fd\u4ec5\u4ee5\u81c6\u6d4b\u6216\u731c\u6d4b\u6765\u51b3\u5b9a\u635f\u5bb3\u8d54\u507f\u91d1\uff0c\u4f46\u82e5\u8bc1\u636e\u663e\u793a\u635f\u5bb3\u8d54\u507f\u91d1\u989d\u4e3a\u6b63\u5f53\u4e14\u5408\u7406\u7684\u63a8\u6d4b\uff0c\u5219\u867d\u7136\u8be5\u91d1\u989d\u4ec5\u5c5e\u63a5\u8fd1\u503c\uff0c\u5373\u5e94\u8db3\u591f\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%80%8C%E6%95%B4%E4%BD%93%E5%B8%82%E5%9C%BA%E4%BB%B7%E5%80%BC%E5%8E%9F%E5%88%99%E3%80%8D%E4%B9%8B%E5%BA%94%E7%94%A8\"><\/span><strong>\u300c\u6574\u4f53\u5e02\u573a\u4ef7\u503c\u539f\u5219\u300d\u4e4b\u5e94\u7528<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u503c\u5f97\u6ce8\u610f\u8005\u662f\uff0c\u7cfb\u4e89\u4e13\u5229\u6240\u6db5\u76d6\u4e4b\u7269\u54c1\u662f\u56de\u5377\u673a<a href=\"#_ftn5\" name=\"_ftnref5\">[5]<\/a>\uff0c\u4f46\u5730\u65b9\u6cd5\u9662\u6240\u6838\u4e88\u4e4b\u6240\u5931\u5229\u76ca\u5176\u8ba1\u7b97\u662f\u4ee5\u56de\u5377\u673a\u7684\u300c\u6574\u4e2a\u751f\u4ea7\u7ebf\u300d\u4e3a\u8865\u507f\u57fa\u7840\uff0c\u800c\u975e\u4ec5\u56de\u5377\u673a\u300c\u672c\u8eab\u300d\u3002CAFC\u7ef4\u6301\u8be5\u89c1\u89e3\u3002CAFC\u8868\u793a\u300c\u6574\u4f53\u5e02\u573a\u4ef7\u503c\u539f\u5219\u300d\u5141\u8bb8\u4ee5\u6574\u4f53\u673a\u5668\u4e4b\u4ef7\u503c\u6765\u4f30\u7b97\u6b32\u8ffd\u8ba8\u4e4b\u635f\u5bb3\u8d54\u507f\u91d1\uff0c\u800c\u5c3d\u7ba1\u8be5\u673a\u5668\u6240\u5185\u542b\u7684\u7279\u5f81\u4e2d\u53ea\u6709\u4e00\u4e2a\u7279\u5f81\u662f\u83b7\u5f97\u4e13\u5229\u4fdd\u62a4\u65f6\u4ea6\u540c\u3002<\/p>\n<p>CAFC\u5f15\u8ff0<em>Leesona Corp. v. United States<\/em>\u6848\u5224\u51b3<a href=\"#_ftn6\" name=\"_ftnref6\">[6]<\/a>\u4ee5\u9610\u8ff0\u300c\u6574\u4f53\u5e02\u573a\u4ef7\u503c\u539f\u5219\u300d \u2014 \u5173\u4e8e\u7cfb\u4e89\u5bf9\u8c61\u662f\u5426\u7eb3\u5165\u6216\u6392\u9664\u4e3a\u8865\u507f\u7684\u57fa\u7840\uff0c\u76f8\u5173\u51b3\u5b9a\u662f\u4f9d\u7cfb\u4e89\u5bf9\u8c61\u5728\u7cfb\u4e89\u4ea7\u54c1\u7684\u6807\u51c6\u8425\u9500\u8fc7\u7a0b\u4e0b\uff0c\u9488\u5bf9\u7cfb\u4e89\u5bf9\u8c61\u4e8e\u5b9e\u4f53\u4e0a\u4e0e\u4e13\u5229\u4ea7\u54c1\u95f4\u662f\u5426\u4e3a\u5408\u5e76\u6216\u5206\u79bb\u4e4b\u60c5\u51b5\uff0c\u800c\u4e8e\u8ba4\u5b9a\u8be5\u60c5\u51b5\u4e4b\u91cd\u8981\u6027\u662f\u8fdc\u4e0d\u53ca\u4e8e\u7cfb\u4e89\u5bf9\u8c61\u4e8e\u8d22\u52a1\u4e0a\u6216\u8425\u9500\u4e0a\u5bf9\u8be5\u4e13\u5229\u4ea7\u54c1\u4e4b\u4f9d\u8d56\u5ea6\u65f6\uff0c\u5373\u53ef\u7eb3\u5165\u8865\u507f\u3002<\/p>\n<p>\u4f46CAFC\u8ba4\u4e3a\u5728\u901a\u5e38\u6848\u4f8b\u4e0b\uff0c\u4e13\u5229\u7ec4\u4ef6\u4e0e\u975e\u4e13\u5229\u7ec4\u4ef6\u7b49\u7686\u4e3a\u5355\u4e00\u673a\u5668\u4e4b\u4e00\u90e8\u5206\uff0c\u4f46\u5728<em>Paper<\/em>\u6848\u7684\u4e8b\u5b9e\u6709\u4e0d\u540c\u4e4b\u5904\uff0c\u5373\u5728\u7528\u4e8e\u9ad8\u901f\u751f\u4ea7\u7eb8\u7684\u56de\u5377\u673a\u6784\u9020\uff08\u5373\u7cfb\u4e89\u4fb5\u6743\u4ea7\u54c1\uff09\u5185\u7684\u7ec4\u4ef6\u4e2d\uff0c\u4ec5\u6709\u4e00\u4e2a\u7ec4\u4ef6\u4e3a353\u53f7\u4e13\u5229\u53d1\u660e\u6240\u6db5\u76d6\u3002<\/p>\n<p>\u5177\u4f53\u800c\u8a00\uff0cCAFC\u8fa8\u8bc6\u7cfb\u4e89\u56de\u5377\u673a\u4e4b\u8f85\u52a9\u7ec4\u4ef6\u5305\u62ec\uff1a<\/p>\n<p style=\"margin-left: 40px; text-indent: -40px;\">\uff081\uff09\u300c\u89e3\u5f00\u652f\u6491\u300d\uff08unwind stand\uff09\uff0c\u5176\u652f\u6491\u5927\u578b\u7eb8\u5377\uff0c\u4ee5\u81f4\u8be5\u7eb8\u5377\u80fd\u4f9b\u5e94\u81f3\u7cfb\u4e89\u56de\u5377\u673a\u800c\u88ab\u5207\u5272\u548c\u56de\u5377\u3002<\/p>\n<p style=\"margin-left: 40px; text-indent: -40px;\">\uff082\uff09\u300c\u6838\u5fc3\u88c5\u8f7d\u673a\u300d\uff08core loader\uff09\uff0c\u5176\u5c06\u7eb8\u677f\u6838\u5fc3\u4f9b\u7ed9\u81f3\u7cfb\u4e89\u56de\u5377\u673a\u3002<\/p>\n<p style=\"margin-left: 40px; text-indent: -40px;\">\uff083\uff09\u300c\u538b\u82b1\u673a\u300d\uff08embosser\uff09\uff0c\u5176\u8bbe\u7f6e\u4e8e\u8be5\u89e3\u5f00\u652f\u6491\u4e0e\u7cfb\u4e89\u56de\u5377\u673a\u4e4b\u95f4\uff0c\u4ee5\u5bf9\u7eb8\u8fdb\u884c\u538b\u82b1\u800c\u4ea7\u751f\u7279\u522b\u7684\u538b\u82b1\u8868\u9762\u3002<\/p>\n<p style=\"margin-left: 40px; text-indent: -40px;\">\uff084\uff09\u300c\u5c3e\u90e8\u5c01\u53e3\u673a\u300d\uff08tail sealer\uff09\uff0c\u5176\u5c06\u7eb8\u7684\u540e\u7f18\u7aef\u90e8\uff08\u5c3e\u5df4\uff09\u5c01\u53e3\u4ee5\u5b8c\u6210\u6d88\u8d39\u8005\u7528\u5c3a\u5bf8\u4e4b\u5377\u578b\u3002<\/p>\n<p>\u4f46\u56e0\u8be5\u4e9b\u8f85\u52a9\u7ec4\u4ef6\u6ca1\u6709\u4e00\u4ef6\u662f\u5c5e\u4e8e\u56de\u5377\u673a\u7684\u6574\u5408\u6027\u96f6\u4ef6\uff0c\u800c\u662f\u6bcf\u4ef6\u6709\u5176\u4e2a\u522b\u4e4b\u7528\u9014\u3002\u6545CAFC\u8ba4\u4e3aPaper\u663e\u7136\u65e0\u4e13\u5229\u6743\u4ee5\u9632\u6b62\u8be5\u4e9b\u8f85\u52a9\u7ec4\u4ef6\u7684\u5236\u9020\u6216\u9500\u552e\u3002\u4e0d\u8fc7\uff0cCAFC\u8868\u793a\u5176\u5e76\u672a\u53d7\u8be5\u4e8b\u5b9e\u6240\u62d8\u675f\uff0c\u800c\u6240\u8003\u8651\u8005\u5e94\u4e3a\uff0c\u5728\u6b63\u5e38\u60c5\u51b5\u4e0b\u4e13\u5229\u6743\u4eba\uff08\u6216\u88ab\u6388\u6743\u4eba\uff09\u662f\u5426\u80fd\u9884\u671f\u8be5\u975e\u4e13\u5229\u7ec4\u4ef6\u4f1a\u4e0e\u4e13\u5229\u7ec4\u4ef6\u4e00\u540c\u9500\u552e\u3002<\/p>\n<p>CAFC\u6307\u51fa\u82e5\u5728\u6240\u6709\u5408\u7406\u7684\u53ef\u80fd\u6027\u4e0b\uff0c\u4fb5\u6743\u4eba\u5df2\u8fbe\u6210\u7684\u9500\u552e\u91cf\u4e3a\u4e13\u5229\u6743\u4eba\u6240\u539f\u672c\u80fd\u8fbe\u5230\u8005\uff0c\u5219\u82e5\u4e13\u5229\u6743\u4eba\u4ece\u5176\u906d\u5265\u593a\u7684\u9500\u552e\u91cf\u4e2d\u6240\u539f\u672c\u80fd\u8d5a\u53d6\u8005\u6765\u8ba1\u7b97\u5176\u635f\u5931\uff0c\u4fb5\u6743\u4eba\u5373\u5e94\u5bf9\u8be5\u8ba1\u7b97\u7ed3\u679c\u6709\u8d54\u507f\u8d23\u4efb\u3002\u9488\u5bf9\u5730\u65b9\u6cd5\u9662\u4e4b\u88c1\u5b9a\uff0cCAFC\u8ba4\u4e3aPaper\u4e8e\u5ba1\u7406\u65f6\u5df2\u5c3d\u5176\u4e3e\u8bc1\u8d23\u4efb\u4ee5\u5de6\u8bc1\uff0c\u5373\u5982\u679cMagna\u6ca1\u6709\u4fb5\u5bb3353\u53f7\u4e13\u5229\uff0c\u5176\u539f\u672c\u53ef\u4ee5\u51fa\u552e\u6574\u4e2a\u56de\u5377\u673a\u751f\u4ea7\u7ebf\u7ed9Scott\u4e0eHoward\u3002<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Paper%E6%A1%88%E7%9A%84%E7%BB%93%E5%B0%BE\"><\/span><span style=\"color: #026292;\"><em>Paper<\/em>\u6848\u7684\u7ed3\u5c3e<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>CAFC\u8868\u793a\u6709\u5b9e\u8d28\u7684\u8bc1\u636e\u80fd\u5de6\u8bc1\u6574\u4e2a\u4ea7\u4e1a\u5728\u60ef\u4f8b\u4e0a\u4f1a\u4ece\u56de\u5377\u673a\u7684\u5356\u5bb6\u5904\u8d2d\u4e70\u5b8c\u6574\u7684\u56de\u5377\u673a\u751f\u4ea7\u7ebf\uff0c\u4ee5\u786e\u4fdd\u76f8\u5173\u8d23\u4efb\u7684\u5355\u4e00\u6765\u6e90\uff1b\u5177\u4f53\u4e8b\u8bc1\u5305\u62ec\uff1a\uff081\uff09Scott\u4e0eHoward\u7b49\u5373\u4e3a\u8be5\u4ea7\u4e1a\u5b9e\u52a1\u7684\u6848\u4f8b\uff0c\u4ea6\u5373\u6bcf\u5f53\u539f\u544a\u51fa\u552e\u9ad8\u901f\u81ea\u52a8\u56de\u5377\u673a\u7ed9\u8be5\u4e8c\u5bb6\u516c\u53f8\u65f6\uff0c\u8be5\u4e9b\u516c\u53f8\u4f1a\u8d2d\u4e70\u5305\u542b\u8f85\u52a9\u8bbe\u5907\u7684\u6574\u4e2a\u56de\u5377\u673a\u751f\u4ea7\u7ebf\uff1b\uff082\uff09\u5173\u4e8ePaper\u7684\u4e24\u7b14\u4fb5\u6743\u9500\u552e\uff0c\u8be5\u4e9b\u516c\u53f8\u6709\u518d\u5ea6\u91c7\u8d2d\u5305\u62ec\u8f85\u52a9\u8bbe\u5907\u7684\u6574\u4e2a\u56de\u5377\u673a\u751f\u4ea7\u7ebf\uff1b\uff083\uff09\u5728Magna\u7684572\u7b14\u56de\u5377\u673a\u9500\u552e\u4e2d\uff0c\u4e8b\u5b9e\u4e0a\u4ec59\u7b14\u662f\u5355\u72ec\u8d29\u5356\u56de\u5377\u673a\u3002<\/p>\n<p>\u6700\u540e\uff0cCAFC\u8868\u793a\u662f\u5426\u4e13\u5229\u6743\u4eba\u80fd\u9884\u671f\u4ece\u8f85\u52a9\u96f6\u4ef6\u5f97\u5230\u989d\u5916\u7684\u6536\u5165\u662f\u4e8b\u5b9e\u95ee\u9898\uff0c\u800c\u9664\u975e\u6709\u660e\u663e\u7684\u9519\u8bef\uff0c\u5176\u4e0d\u80fd\u4e5f\u4e0d\u4f1a\u5e72\u6d89\u5730\u9662\u7684\u8ba4\u5b9a\u3002\u53e6CAFC\u8ba4\u4e3a\u6709\u5145\u5206\u8bc1\u636e\u652f\u6301\u5730\u65b9\u6cd5\u9662\u7684\u53d1\u73b0\uff0c\u5373\u82e5\u975eMagna\u7684\u4fb5\u6743\u9500\u552e\uff0cPaper\u539f\u672c\u80fd\u6709\u8be5\u4e9b\u9500\u552e\uff0c\u6545\u5176\u7ef4\u6301\u5730\u65b9\u6cd5\u9662\u7684\u89c1\u89e3\u3002<\/p>\n<p>\u5907\u6ce8\uff1a<\/p>\n<ol>\n<li><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Paper Converting Mach. Co. v. Magna-Graphics Corp., 745 F.2d 11 (Fed. Cir. 1984).<\/li>\n<li><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> Paper Converting Mach. Co. v. Magna-Graphics Corp., No. 79-C-499, 1981 WL 40555 (E.D. Wis. Feb. 26, 1981).<\/li>\n<li><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> Paper Converting Mach. Co. v. Magna-Graphics Corp., 680 F.2d 483 (7th Cir. 1982).<\/li>\n<li><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a> \u672c\u6587\u63d0\u53ca\u7684\u300c\u56fa\u5b9a\u8d39\u7528\u300d\uff1a\u610f\u6307\u4e0d\u4f1a\u56e0\u4e3a\u5236\u9020\u91cf\u589e\u52a0\u800c\u53d8\u5316\u7684\u8d39\u7528\uff0c\u4f8b\u5982\u7ba1\u7406\u8d39\u3001\u85aa\u6c34\u3001\u8d22\u4ea7\u7a0e\u4e0e\u4fdd\u9669\u8d39\u7b49\u3002<\/li>\n<li><a href=\"#_ftnref5\" name=\"_ftn5\">[5]<\/a> Paper Converting Mach. Co. v. Magna-Graphics Corp., 680 F.2d 483 (7th Cir. 1982).<\/li>\n<li><a href=\"#_ftnref6\" name=\"_ftn6\">[6]<\/a> Leesona Corp. v. United States, 599 F.2d 958 (Ct. Cl. 1981).<\/li>\n<li><a href=\"#_ftnref7\" name=\"_ftn7\">[7]<\/a> Rite-Hite Corp. v. Kelley Co., 56 F.3d 1538 (Fed. Cir. 1995).<\/li>\n<li><a href=\"#_ftnref8\" name=\"_ftn8\">[8]<\/a> Juicy Whip, Inc. v. Orange Bang, Inc., 382 F.3d 1367 (Fed. Cir. 2004).<\/li>\n<\/ol>\n<p><strong>\u8d23\u4efb\u7f16\u8f91\uff1a\u5362\u9880<\/strong><\/p>\n<p class=\"Article_content_15px\"><strong>\u3010\u672c\u6587\u4ec5\u53cd\u6620\u4e13\u5bb6\u4f5c\u8005\u610f\u89c1\uff0c\u4e0d\u4ee3\u8868\u672c\u62a5\u7acb\u573a\u3002\u3011<\/strong><\/p>\n<table border=\"0\" width=\"94%\" cellspacing=\"1\" cellpadding=\"8\">\n<tbody>\n<tr>\n<td bgcolor=\"#EFEFF8\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"162\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2019\" src=\"http:\/\/naipnews.naipo.com\/wp-content\/uploads\/2025\/01\/K2.jpg\" alt=\"\" width=\"162\" height=\"207\" \/><\/td>\n<td width=\"20\"><\/td>\n<td valign=\"top\" width=\"475\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td class=\"Article_content_15px\" valign=\"top\" bgcolor=\"#DBDBEE\" width=\"13%\"><strong>\u4f5c\u8005\uff1a<\/strong><\/td>\n<td class=\"Article_content_15px\" bgcolor=\"#DBDBEE\" width=\"87%\"><strong>\u9648\u79c9\u8bad<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"Article_content_15px\" valign=\"top\"><strong>\u73b0\u4efb\uff1a<\/strong><\/td>\n<td class=\"Article_content_15px\">(\u53f0\u6e7e) \u653f\u6cbb\u5927\u5b66\u79d1\u6280\u7ba1\u7406\u4e0e\u667a\u6167\u8d22\u4ea7\u7814\u7a76\u6240\u6559\u6388<\/td>\n<\/tr>\n<tr>\n<td class=\"Article_content_15px\" valign=\"top\" bgcolor=\"#DBDBEE\"><strong>\u7ecf\u5386\uff1a<\/strong><\/td>\n<td class=\"Article_content_15px\" bgcolor=\"#DBDBEE\">(\u53f0\u6e7e) \u53f0\u5317\u79d1\u6280\u5927\u5b66\u667a\u6167\u8d22\u4ea7\u6743\u7814\u7a76\u6240\u52a9\u7406\u6559\u6388<br \/>\n\u534e\u90a6\u7535\u5b50\u516c\u53f8\u5236\u7a0b\u5de5\u7a0b\u5e08<br \/>\n\u8054\u534e\u7535\u5b50\u516c\u53f8\u5236\u7a0b\u6574\u5408\u7814\u53d1\u5de5\u7a0b\u5e08<br 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