{"id":1140,"date":"2022-04-08T15:19:28","date_gmt":"2022-04-08T07:19:28","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?page_id=1140"},"modified":"2023-09-13T19:05:50","modified_gmt":"2023-09-13T11:05:50","slug":"%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b","status":"publish","type":"page","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?page_id=1140","title":{"rendered":"\u516c\u53f8\u3001\u884c\u865f\u8a2d\u7acb\u6d41\u7a0b"},"content":{"rendered":"\n

\u516c\u53f8\u3001\u884c\u865f\u767b\u8a18\u7533\u8acb\u6d41\u7a0b\u4e26\u4e0d\u7e41\u7463\uff0c\u4f46\u6bcf\u4e00\u500b\u968e\u6bb5\u90fd\u8981\u78ba\u8a8d\u6e05\u695a\uff0c\u5fc5\u9808\u5177\u5099\u516c\u53f8\u6cd5\u3001\u5546\u696d\u767b\u8a18\u6cd5\u3001\u7a05\u6cd5\u53ca\u5176\u4ed6\u6709\u95dc\u6cd5\u4ee4\u7b49\u5c08\u696d\u77e5\u8b58\uff0c\u7533\u8fa6\u904e\u7a0b\u4e2d\u82e5\u6709\u5c0f\u7d30\u7bc0\u6c92\u6ce8\u610f\u5c31\u5bb9\u6613\u6703\u906d\u5230\u9000\u3001\u88dc\u4ef6\u7b49\u72c0\u6cc1\uff0c\u70ba\u4e86\u7bc0\u7701\u60a8\u5bf6\u8cb4\u7684\u6642\u9593\uff0c\u8acb\u4ea4\u7d66\u5100\u8ed2\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff0c\u6b61\u8fce\u8207\u6211\u806f\u7d61\u3002<\/em><\/p>\n\n\n\n

\u6c7a\u5b9a\u516c\u53f8\u578b\u614b<\/p>\u7533\u8acb\u516c\u53f8 ? \u9084\u662f\u884c\u865f ? \u53ef\u4ee5\u8a55\u4f30\u4e00\u4e0b\u8981\u71df\u696d\u7684\u9805\u76ee\uff0c\u6709\u4e9b\u662f\u5fc5\u9808\u8981\u6709\u9650\u516c\u53f8\u624d\u80fd\u7d93\u71df
\u7533\u8acb\u80a1\u4efd\u6709\u9650\u516c\u53f8\u6bd4\u8f03\u8907\u96dc\uff0c\u5efa\u8b70\u53ef\u4ee5\u76f4\u63a5\u8aee\u8a62\u4e8b\u52d9\u6240<\/cite><\/blockquote><\/figure>\n\n\n\n

STEP 1 – \u540d\u7a31\u9810\u67e5<\/strong><\/h2>\n\n\n\n

1. \u6e96\u50993-5\u500b\u60f3\u8981\u8a2d\u7acb\u7684\u516c\u53f8\u540d\u7a31\uff0c\u9ede\u5165 \u7d93\u6fdf\u90e8 \u2500 \u516c\u53f8\u540d\u7a31\u66a8\u6240\u71df\u4e8b\u696d\u9810\u67e5\u8f14\u52a9\u67e5\u8a62<\/a><\/strong> \u9810\u67e5\u3002\u78ba\u8a8d\u516c\u53f8\u767b\u8a18\u540d\u7a31\u662f\u5426\u6709\u4eba\u4f7f\u7528\u5f8c\uff0c\u53ef\u81f3\u7d93\u6fdf\u90e8\u5546\u696d\u53f8\u73fe\u5834\u7533\u8acb\uff0c\u6216\u53ef\u900f\u904e \u516c\u53f8\u8207\u5546\u696d\u53ca\u6709\u9650\u5408\u5925\u4e00\u7ad9\u5f0f\u7dda\u4e0a\u7533\u8acb\u4f5c\u696d<\/a><\/strong> <\/p>\n\n\n\n

\u7dda\u4e0a\u7533\u8fa6 : 150\u5143
\u90f5\u5bc4\u6216\u81e8\u6ac3\u7533\u8fa6 : 300\u5143<\/p>\n\n\n\n

\u7d04\u83ab4\u500b\u5de5\u4f5c\u5929\u53ef\u6536\u5230\u9810\u67e5\u6838\u5b9a\u66f8\uff0c\u78ba\u5b9a\u6b63\u5f0f\u8a2d\u7acb\u7684\u516c\u53f8\u540d\u7a31\u3002 \u523b\u516c\u53f8\u7ae0 (\u5927\u7ae0)\u3001\u8ca0\u8cac\u4eba\u7ae0 (\u5c0f\u7ae0)<\/p>\n\n\n\n

2. \u4f9d\u64da\u516c\u53f8\u63d0\u4f9b\u7684\u670d\u52d9\u9805\u76ee\uff0c\u53ef\u900f\u904e \u7d93\u6fdf\u90e8 \u2500 \u516c\u53f8\u884c\u865f\u53ca\u6709\u9650\u5408\u5925\u71df\u696d\u9805\u76ee\u4ee3\u78bc\u8868\u6aa2\u7d22\u7cfb\u7d71<\/a><\/strong> \u67e5\u8a62 \u3002 \u6ce8\u610f : \u4ee3\u78bc\u7684\u6700\u5f8c\u4e00\u78bc\u82e5\u70ba “1” \u5c6c\u7279\u8a31\u884c\u696d\uff0c\u8981\u5148\u6709\u76f8\u95dc\u7684\u8a31\u53ef\u8b49\u624d\u80fd\u5411\u5e02\u653f\u5e9c\u7533\u8acb\u5594 \u3002 <\/p>\n\n\n\n

STEP 2 – \u71df\u696d\u5834\u6240\u571f\u5730\u4f7f\u7528\u5206\u5340\u67e5\u6838\u8fa6\u7406<\/strong><\/strong> <\/h2>\n\n\n\n

\u61c9\u5099\u6587\u4ef6 :<\/p>\n\n\n\n

1. \u5efa\u7269\u8b04\u672c (\u81ea\u884c\u6e96\u5099\u6216\u5411\u623f\u6771\u7d22\u53d6)<\/p>\n\n\n\n

2. \u71df\u696d\u5834\u6240\u571f\u5730\u4f7f\u7528\u5206\u5340\u7ba1\u5236<\/p>\n\n\n\n

3. \u5efa\u7bc9\u7ba1\u7406\u898f\u5b9a\u67e5\u8a62\u8868<\/p>\n\n\n\n

\u651c\u4ee5\u4e0a\u4e09\u4efd\u6587\u4ef6\uff0c\u524d\u5f80\u53f0\u5317\u5e02\u5546\u696d\u8655\u7684\u90fd\u767c\u5c40\u81e8\u6ac3\uff0c\u8fa6\u7406\u71df\u696d\u5834\u6240\u571f\u5730\u4f7f\u7528\u5206\u5340\u67e5\u6838\u3002<\/p>\n\n\n\n

STEP 3 – \u958b\u7acb\u7c4c\u5099\u6236<\/strong><\/strong><\/h2>\n\n\n\n

\u9078\u64c7\u4e00\u9593\u516c\u53f8\u9644\u8fd1\u7684\u9280\u884c\uff0c\u958b\u7acb\u7c4c\u5099\u6236\u982d (\u9280\u884c\u958b\u6236\u8981\u6709\u5730\u7de3\u95dc\u4fc2\uff0c\u516c\u53f8\u8a2d\u7acb\u6216\u767b\u8a18\u5730\u9ede\u4e0d\u80fd\u592a\u9060\uff0c\u5426\u5247\u6709\u53ef\u80fd\u6703\u88ab\u62d2\u7d55)\u3002<\/p>\n\n\n\n

STEP 4 – \u7533\u8acb\u8cc7\u672c\u984d\u7c3d\u8b49\u5831\u544a\u66f8<\/strong><\/h2>\n\n\n\n

1. \u7533\u8acb\u6709\u9650\u516c\u53f8\u4e00\u5b9a\u8981\u6703\u8a08\u5e2b\u7c3d\u8b49\uff0c\u958b\u5b8c\u7c4c\u5099\u6236\u5b58\u5165\u8cc7\u672c\u984d\u4e09\u5929\u5167\uff0c\u53ef\u5411\u914d\u5408\u7684\u4e8b\u52d9\u6240\u8a62\u554f\u9700\u8981\u6e96\u5099\u7684\u8cc7\u6599\uff0c\u7533\u8acb\u8cc7\u672c\u984d\u67e5\u6838\u7c3d\u8b49\u5831\u544a\uff0c\u4ee5\u8b49\u660e\u8a2d\u7acb\u767b\u8a18\u516c\u53f8\u8cc7\u672c\u984d\u7684\u771f\u5be6\u6027 \u3002<\/p>\n\n\n\n

2. \u5f85\u8cc7\u672c\u984d\u5b58\u5165\u4e26\u5b8c\u6210\u7533\u8fa6\u4ee5\u5f8c\uff0c\u4fbf\u53ef\u4ee5\u6539\u56de\u516c\u53f8\u6b63\u5f0f\u540d\u7a31 \u3002 <\/p>\n\n\n\n

STEP 5 – \u7e23\u5e02\u653f\u5e9c\u7533\u8acb\u8a2d\u7acb\u767b\u8a18<\/strong><\/strong><\/h2>\n\n\n\n
\n
\u6709\u9650\u516c\u53f8 :<\/strong><\/a><\/div>\n<\/div>\n\n\n\n

1. \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n

2. \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

3. \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

4. \u80a1\u6771\u540c\u610f\u66f8\u3001\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c (\u7121\u8463\u4e8b\u9577\u8005\u514d\u9644)<\/p>\n\n\n\n

5. \u8463\u4e8b\u9858\u4efb\u540c\u610f\u66f8\u5f71\u672c (\u8463\u4e8b\u65bc\u80a1\u6771\u540c\u610f\u66f8\u540c\u610f\u6642\u514d\u9644)<\/p>\n\n\n\n

6. \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

7. \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

8. \u80a1\u6771\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c (\u80a1\u6771\u70ba\u672c\u570b\u516c\u53f8\u6216\u7d93\u767b\u8a18\u4e4b\u5916\u570b\u516c\u53f8\u8005\u514d\u9644)<\/p>\n\n\n\n

9. \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

10. \u8a2d\u7acb\u767b\u8a18\u88682\u4efd<\/p>\n\n\n\n

\u5099\u8a3b :<\/p>\n\n\n\n

1. \u4ee5\u4e0a\u6587\u4ef6\u5404\u6e96\u5099\u5169\u4efd\uff0c\u4e00\u4efd\u70ba\u7533\u8acb\u7d71\u7de8\u7528\u3001\u4e00\u4efd\u70ba\u7533\u8acb\u7a05\u7c4d\u7528<\/p>\n\n\n\n

2. \u8cbb\u7528 : \u6309\u7ae0\u7a0b\u6240\u5b9a\u8cc7\u672c\u7e3d\u984d\u6bcf4\u5343\u5143\u4ee51\u5143\u8a08\u7b97\uff1b\u767b\u8a18\u8cbb\u672a\u90541\u5343\u5143\u8005\uff0c\u4ee51\u5343\u5143\u8a08\u6536<\/p>\n\n\n\n

\n
\u884c\u865f :<\/strong><\/a><\/div>\n<\/div>\n\n\n\n

1. \u5546\u696d\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n

2. \u9810\u67e5\u540d\u7a31\u96fb\u5b50\u6838\u5b9a\u66f8<\/p>\n\n\n\n

3. \u623f\u5c4b\u4f7f\u7528\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n\n

4. \u623f\u5c4b\u6240\u6709\u6b0a\u8b49\u660e\u5f71\u672c(\u623f\u5c4b\u7a05\u55ae\u3001\u8b04\u672c\u3001\u6b0a\u72c0\u2026\u7b49\uff0c\u64c7\u4e00\u5373\u53ef)<\/p>\n\n\n\n

5. \u8ca0\u8cac\u4eba \u3001 \u5408\u5925\u4eba\u8eab\u5206\u8b49\u5f71\u672c<\/p>\n\n\n\n

6. \u5408\u5925\u5951\u7d04\u66f8 (\u7368\u8cc7\u4e0d\u7528\u9644)<\/p>\n\n\n\n

7. \u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef6\u5f71\u672c (\u5b58\u647a\u3001\u5c0d\u5e33\u55ae\u3001\u9918\u984d\u8b49\u660e\u2026\u7b49\uff0c\u672a\u905425\u842c\u4e0d\u7528\u9644)<\/p>\n\n\n\n

\u9001\u4ef6\u5b8c\u6210\u4e00\u5468\u5f8c\u53ef\u5728\u7db2\u7ad9\u4e0a\u67e5\u8a62\uff0c\u51fa\u73fe\u6838\u51c6\u5c31\u53ef\u5e36\u8eab\u4efd\u8b49\u8ddf\u5927\u5c0f\u7ae0\u53bb\u9818\u6838\u51c6\u51fd\u4e86\uff0c\u9078\u64c7\u90f5\u5bc4\u7684\u8a71\u5247\u6703\u5bc4\u5230\u71df\u696d\u5730\u5740\uff0c\u6838\u51c6\u5f8c\u7db2\u7ad9\u53ef\u4ee5\u770b\u5230\u6838\u51c6\u7684\u7d71\u4e00\u7de8\u865f\u5f8c\u5c31\u53ef\u4ee5\u53bb\u523b\u767c\u7968\u7ae0\u56c9! <\/p>\n\n\n\n

STEP 6 – \u570b\u7a05\u5c40\u7533\u8acb\u7a05\u7c4d\u767b\u8a18<\/strong><\/strong><\/strong><\/h2>\n\n\n\n

\u628a\u4e4b\u524d\u9001\u7e23\u5e02\u653f\u5e9c\u7684\u8cc7\u6599\u901a\u901a\u518d\u5217\u5370\u4e00\u4efd (\u7533\u8acb\u66f8\u63db\u6210\u570b\u7a05\u5c40\u7684\u7533\u8acb\u66f8) \u9001\u81f3\u570b\u7a05\u5c40\uff0c\u7b49\u570b\u7a05\u5c40\u767c\u6587\u5230\u71df\u696d\u5730\u5740\uff0c\u6536\u5230\u5f8c\u8ca0\u8cac\u4eba\u5e36\u96d9\u8b49\u4ef6\u53ca\u5370\u7ae0\u81f3\u570b\u7a05\u5c40\u7c3d\u540d\uff0c\u9019\u6a23\u8a2d\u7acb\u7684\u6d41\u7a0b\u5c31\u5168\u90e8\u5b8c\u6210\u56c9!<\/p>\n","protected":false},"excerpt":{"rendered":"

\u516c\u53f8\u3001\u884c\u865f\u767b\u8a18\u7533\u8acb\u6d41\u7a0b\u4e26\u4e0d\u7e41\u7463\uff0c\u4f46\u6bcf\u4e00\u500b\u968e\u6bb5\u90fd\u8981\u78ba\u8a8d\u6e05\u695a\uff0c\u5fc5\u9808\u5177\u5099\u516c\u53f8\u6cd5\u3001\u5546\u696d\u767b … \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1140","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/pages\/1140","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1140"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/pages\/1140\/revisions"}],"predecessor-version":[{"id":2134,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/pages\/1140\/revisions\/2134"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}