{"id":116220888219095,"date":"2026-07-10T13:31:07","date_gmt":"2026-07-10T05:31:07","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=116220888219095"},"modified":"2026-07-13T12:41:03","modified_gmt":"2026-07-13T04:41:03","slug":"%e8%87%aa%e7%94%b1%e6%a5%ad%e7%9a%84%e4%bb%a3%e5%83%b9_%e8%87%aa%e7%94%b1%e7%84%a1%e9%99%90%e8%b2%ac%e4%bb%bb%e4%b9%9f%e7%84%a1%e9%99%90","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=116220888219095","title":{"rendered":"\u81ea\u7531\u696d\u7684\u4ee3\u50f9_\u81ea\u7531\u7121\u9650\u8cac\u4efb\u4e5f\u7121\u9650"},"content":{"rendered":"\n

\u6211\u6bcf\u500b\u661f\u671f\u56db\u65e9\u4e0a
\u6709\u53c3\u52a0\u793e\u5340\u5927\u5b78\u7684\u767b\u5c71\u8ab2\u7a0b
\u5927\u90e8\u4efd\u90fd\u5728\u828e\u6797\u3001\u7af9\u6771\u9644\u8fd1\u722c
\u53e4\u9053\u73ed\u5831\u540d\u7684\u4eba\u5f88\u591a
\u6bcf\u6b21\u53bb\u722c\u90fd40\u300150\u4eba\u6d69\u6d69\u8569\u8569\u5730\u51fa\u9580
\u90fd\u6703\u6709\u8def\u4eba\u6295\u4ee5\u597d\u5947\u7684\u773c\u5149
\u722c\u5c71\u7684\u5927\u54e5\u5927\u59d0\uff0c\u5f88\u591a\u90fd\u662f\u9000\u4f11\u4eba\u58eb
\u770b\u5230\u6211\u9019”\u5e7c\u9f52”\u7684\uff0c\u90fd\u6703\u89ba\u5f97\u5f88\u597d\u5947
\u5c31\u6703\u554f\u8d77\u6211\u7684\u8077\u696d\uff0c
\u56e0\u70ba\u4e00\u822c\u4e0a\u73ed\u65cf\u4e0d\u592a\u53ef\u80fd\u6bcf\u9031\u8acb\u5047\u4f86\u722c\u5c71
\u6211\u5c31\u6703\u56de\u7b54\uff1a\u6211\u662f\u505a\u6703\u8a08\u7684\uff0c\u81ea\u7531\u696d<\/p>\n\n\n\n

\u4ed6\u5011\u5c31\u6703\u89ba\u5f97\u6211\u7684\u5de5\u4f5c\u5f88\u597d\u3001\u5f88\u81ea\u7531<\/h2>\n\n\n\n

\u7684\u78ba\uff0c\u5728\u5de5\u4f5c\u6642\u9593\u7684\u5f48\u6027\u4e0a\uff0c\u6211\u7684\u5de5\u4f5c\u578b\u614b\u76f8\u5c0d\u81ea\u7531
\u4f46\u662f\u2026\u6bcf\u500b\u8077\u696d\u90fd\u6709\u5b83\u7684\u9178\u751c\u82e6\u8fa3
\u6211\u5011\u5e38\u5e38\u4e0d\u8ad6\u767d\u5929\u665a\u4e0a\u5047\u65e5
\u5ba2\u6236\u6709\u554f\u984c\uff0c\u6211\u5011\u5c31\u8981\u5354\u52a9\u56de\u7b54
\u5ba2\u6236\u5e38\u5e38\u4e5f\u6709\u4e9b\u8ca0\u9762\u7684\u60c5\u7dd2\u7d66\u4e88\u6211\u5011
\u6211\u5011\u4e5f\u8981\u60f3\u8fa6\u6cd5\u81ea\u5df1\u6392\u89e3
\u6709\u6642\u4e5f\u8981\u5145\u7576\u5fc3\u7406\u5e2b\uff0c\u807d\u4ed6\u804a\u804a\u8a34\u82e6
\u6211\u5011\u8207\u5ba2\u6236\u5efa\u7acb\u5f88\u9577\u671f\u7684\u4fe1\u4efb\u95dc\u4fc2
\u6240\u4ee5\u6709\u6642\u5c31\u50cf\u670b\u53cb\u4e00\u6a23
\u9762\u5c0d\u5ba2\u6236\u4ea4\u5f85\u7684\u5de5\u4f5c\uff0c\u5c24\u5176\u6211\u5011\u7684\u5de5\u4f5c
\u90fd\u662f\u8ddf\u9322\u3001\u7a05\u3001\u4e0d\u52d5\u7522\u6709\u9ad8\u5ea6\u76f8\u95dc\u7684
\u7d30\u5fc3\u53ea\u662f\u57fa\u672c\u7684
\u9084\u8981\u5e6b\u5ba2\u6236\u60f3\u591a\u4e00\u9ede\u3001\u60f3\u9060\u4e00\u9ede
\u9019\u4e9b\u90fd\u5f88\u8017\u8cbb\u5fc3\u529b\u8207\u6642\u9593
\u4f46\u5ba2\u6236\u4e0d\u4e00\u5b9a\u80fd\u611f\u53d7\u5f97\u5230
\u56e0\u70ba\uff0c\u6211\u5011\u7684\u5de5\u4f5c\u662f\u670d\u52d9\u696d
\u670d\u52d9\u696d\u4e0d\u50cf\u5be6\u9ad4\u5546\u54c1\uff0c\u770b\u5f97\u5230\u6478\u5f97\u5230
\u6240\u4ee5\u56c9~\u81ea\u7531\u696d\u5f88\u81ea\u7531\u3001\u4f46\u8cac\u4efb\u662f\u5f88\u91cd\u5927\u7684~<\/p>\n\n\n\n

\u539f\u6587\u9023\u7d50\uff1ahttps:\/\/vocus.cc\/article\/69293232fd8978000196fb7e<\/p>\n","protected":false},"excerpt":{"rendered":"

\u6211\u6bcf\u500b\u661f\u671f\u56db\u65e9\u4e0a\u6709\u53c3\u52a0\u793e\u5340\u5927\u5b78\u7684\u767b\u5c71\u8ab2\u7a0b\u5927\u90e8\u4efd\u90fd\u5728\u828e\u6797\u3001\u7af9\u6771\u9644\u8fd1\u722c\u53e4\u9053\u73ed\u5831\u540d\u7684\u4eba … \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[49,16,50,17,497,40,521,522,523],"class_list":["post-116220888219095","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-49","tag-16","tag-50","tag-17","tag-497","tag-40","tag-521","tag-522","tag-523"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/116220888219095","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"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=116220888219095"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/116220888219095\/revisions"}],"predecessor-version":[{"id":116220888219096,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/116220888219095\/revisions\/116220888219096"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=116220888219095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=116220888219095"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=116220888219095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}