{"id":116220888219139,"date":"2026-07-10T19:25:43","date_gmt":"2026-07-10T11:25:43","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=116220888219139"},"modified":"2026-07-13T12:32:55","modified_gmt":"2026-07-13T04:32:55","slug":"%e5%9c%b0%e4%b8%8b%e6%b0%b4%e9%91%bf%e4%ba%95%e6%a5%ad%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=116220888219139","title":{"rendered":"\u5730\u4e0b\u6c34\u947f\u4e95\u696d\u8a2d\u7acb\u6d41\u7a0b\u6307\u5357"},"content":{"rendered":"\n<p>\u58f9\u3001\u7c21\u4ecb<\/p>\n\n\n\n<p>\u4e00\u3001\u5730\u4e0b\u6c34\u947f\u4e95\u696d\u5206\u4e0b\u5217\u4e09\u7b49\uff1a<\/p>\n\n\n\n<p>(\u4e00)\u7532\u7b49\uff1a\u5f97\u627f\u652c\u4f9b\u89c0\uff08\u76e3\uff09\u6e2c\u3001\u7814\u7a76\u3001\u8abf\u67e5\u3001\u62bd\u6c72\u3001\u88dc\u6ce8\u5730\u4e0b\u6c34\u4e4b\u6c34\u4e95\u947d\u947f\u3001\u7dad\u8b77\u53ca\u5c01\u586b \u5de5\u7a0b\u3002<\/p>\n\n\n\n<p>(\u4e8c)\u4e59\u7b49\uff1a\u5f97\u627f\u652c\u7ba1\u5f91\u4e09\u5341\u516c\u5206\u3001\u6df1\u5ea6\u4e00\u767e\u516c\u5c3a\u4ee5\u5167\u4e4b\u6c34\u4e95\u947d\u947f\u3001\u7dad\u8b77\u53ca\u5c01\u586b\u5de5\u7a0b\u3002<\/p>\n\n\n\n<p>(\u4e09)\u4e19\u7b49\uff1a\u5f97\u627f\u652c\u4ee5\u624b\u5de5\u947d\u947f\u4e4b\u6c34\u4e95\u5de5\u7a0b\u3002<\/p>\n\n\n\n<p>\u4e8c\u3001\u3001\u61c9\u5177\u5099\u71df\u696d\u80fd\u529b\u4e4b\u689d\u4ef6\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p>(\u4e00)\u7532\u7b49\uff1a\u8cc7\u672c\u984d\u65b0\u81fa\u5e63\u4e09\u767e\u842c\u5143\u4ee5\u4e0a\uff0c\u5177\u5099\u4e94\u5341\u99ac\u529b\u53ca\u5341\u4e94\u99ac\u529b\u4ee5\u4e0a\u947f\u4e95\u6a5f\u5404\u4e00\u5957\uff0c\u96fb\u710a \u6a5f\u53ca\u6c27\u710a\u6a5f\u5404\u4e8c\u5957\uff0c\u4e09\u5341\u99ac\u529b\u4ee5\u4e0a\u62bd\u6c34\u6a5f\u3001\u6d17\u4e95\u6a5f\u53ca\u7802\u6a23\u5206\u6790\u5668\u5404\u4e00\u5957\uff0c\u4e26\u7f6e\u6709 \u5c08\u4efb\u6280\u8853\u54e1\u4e00\u4eba\u53ca\u6280\u5de5\u4e8c\u4eba\u4ee5\u4e0a\u8005\u3002<\/p>\n\n\n\n<p>(\u4e8c)\u4e59\u7b49\uff1a\u8cc7\u672c\u984d\u65b0\u81fa\u5e63\u4e00\u767e\u842c\u5143\u4ee5\u4e0a\uff0c\u5177\u5099\u5341\u4e94\u99ac\u529b\u4ee5\u4e0a\u947f\u4e95\u6a5f\u3001\u96fb\u710a\u6a5f\u3001\u6c27\u710a\u6a5f\u53ca\u5341\u4e8c \u99ac\u529b\u4ee5\u4e0a\u62bd\u6c34\u6a5f\u5404\u4e00\u5957\uff0c\u4e26\u7f6e\u6709\u5c08\u4efb\u6280\u5de5\u4e8c\u4eba\u4ee5\u4e0a\u8005\u3002<\/p>\n\n\n\n<p>(\u4e09)\u4e19\u7b49\uff1a\u8cc7\u672c\u984d\u65b0\u81fa\u5e63\u4e09\u5341\u842c\u5143\u4ee5\u4e0a\uff0c\u5177\u5099\u624b\u5de5\u947f\u4e95\u5168\u5957\u8a2d\u5099\uff0c\u4e26\u7f6e\u6709\u5c08\u4efb\u6280\u5de5\u4e00\u4eba\u4ee5\u4e0a\u8005\u3002<\/p>\n\n\n\n<p>\u8cb3\u3001\u8a2d\u7acb\u6d41\u7a0b<br>\u4e00\u3001\u7c4c\u8a2d\u8a31\u53ef\uff1a<\/p>\n\n\n\n<p>(\u4e00)\u3001\u8fa6\u7406\u5730\u4e0b\u6c34\u947f\u4e95\u696d\u8a2d\u7acb\uff0c\u9808\u5148\u81f3\u5404\u7e23\u5e02\u6c34\u5229\u55ae\u4f4d\u8fa6\u7406\u7c4c\u8a2d\u8a31\u53ef\uff0c\u65bc\u53d6\u5f97\u7b49\u8a2d\u8a31\u53ef\u4e4b\u65e5\u8d77 6 \u500b\u6708\u5167\u8fa6\u59a5\u516c\u53f8 \u6216\u5546\u696d\u767b\u8a18\uff0c\u53d6\u5f97\u300cEZ01011 \u5730\u4e0b\u6c34\u947f\u4e95\u696d\u300d\u71df\u696d\u9805\u76ee\uff0c\u4e14\u71df\u696d\u5730\u5740\u9700\u7d93\u5efa\u7ba1\u90fd\u767c\u5be9\u67e5\u7b26\u5408\u898f\u5b9a \u5f8c\uff0c\u52a0\u5165\u947f\u4e95\u5de5\u7a0b\u5de5\u696d\u540c\u696d\u516c\u6703\uff0c\u4e26\u6aa2\u9644\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u3001\u7576\u5e74\u5ea6\u516c\u6703\u6703\u54e1\u8b49\u53ca\u7c4c\u8a2d \u8a31\u53ef\u6587\u4ef6\u5f71\u672c\uff0c\u5411\u672c\u5c40\u8fa6\u7406\u71df\u696d\u8a31\u53ef\uff0c\u59cb\u5f97\u71df\u696d\u3002<\/p>\n\n\n\n<p>(\u4e8c)\u3001\u61c9\u5099\u6587\u4ef6\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p>1.\u5730\u4e0b\u6c34\u947f\u4e95\u696d\u7533\u8acb\u66f81\u4efd\u3001\u5730\u4e0b\u6c34\u947f\u4e95\u696d\u4e8b\u9805\u88682\u4efd\u3001\u5730\u4e0b\u6c34\u947f\u4e95\u696d\u4eba\u54e1\u660e\u7d30\u88681\u4efd\u3002<\/p>\n\n\n\n<p>2.\u7576\u5e74\u5ea6\u81fa\u7063\u5340\u947f\u4e95\u5de5\u7a0b\u5de5\u696d\u540c\u696d\u516c\u6703\u8a8d\u8b49\u4e4b\u6a5f\u5668\u6e05\u55ae\u8b49\u660e\u6587\u4ef6\u6b63\u672c1\u4efd\u3002<\/p>\n\n\n\n<p>3.\u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef61\u4efd\u3002\uff08\u516c\u53f8\u7d44\u7e54\u6aa2\u9644\u516c\u53f8\u767b\u8a18\u6838\u51c6\u6587\u53ca\u767b\u8a18\u8868\u5f71\u672c\u54041\u4efd\uff1b\u5546\u696d\u6aa2\u9644\u5546\u696d\u767b\u8a18\u6838\u51c6\u6587\u53ca\u5546\u696d\u767b\u8a18\u6284\u672c\u5f71\u672c\u54041\u4efd\u6216\u8cc7\u672c\u984d\u65b0\u81fa\u5e6330\u842c\u5143\u4ee5\u4e0a50\u842c\u5143\u4ee5\u4e0b\u8005\uff0c\u6aa2\u9644\u884c\u5eab\u5b58\u6b3e\u9918\u984d\u8b49\u660e\u5f71\u672c\uff1b\u8cc7\u672c\u984d\u65b0\u81fa\u5e6350\u842c\u5143\u4ee5\u4e0a\u8005\uff0c\u6aa2\u9644\u6703\u8a08\u5e2b\u7c3d\u8b49\u3002\uff09<\/p>\n\n\n\n<p>4.\u6280\u8853\u54e1\u8cc7\u683c\u8b49\u4ef6\uff08\u7562\u696d\u8b49\u66f8\u6216\u8003\u8a66\u53ca\u683c\u8b49\u66f8\uff09\u6b63\u3001\u5f71\u672c\u54041\u4efd\uff1a<\/p>\n\n\n\n<p>(1)\u3001\u5927\u5c08\u9662\u6821\u5730\u8cea\u3001\u7926\u51b6\u3001\u6a5f\u68b0\u3001\u571f\u6728\u3001\u96fb\u6a5f\u3001\u6c34\u5229\u3001\u8fb2\u696d\u5de5\u7a0b\u6a5f\u68b0\u6216\u76f8\u95dc\u79d1\u7cfb\u7562\u696d\uff0c\u6216\u5177 \u6709\u540c\u7b49\u5b78\u529b\u3001\u9ad8\u7b49\u8003\u8a66\u6216\u540c\u7b49\u7d1a\u570b\u5bb6\u8003\u8a66\u76f8\u540c\u79d1\u5225\u53ca\u683c\uff0c\u4e26\u6709\u947f\u4e95\u5de5\u7a0b 1 \u5e74\u4ee5\u4e0a\u7d93\u9a57\u8005\u3002<\/p>\n\n\n\n<p>(2)\u3001\u9ad8\u7d1a\u4e2d\u5b78\u3001\u8077\u696d\u5b78\u6821\u571f\u6728\u3001\u6a5f\u68b0\u3001\u96fb\u6a5f\u3001\u6c34\u5229\u3001\u8fb2\u696d\u5de5\u7a0b\u6216\u76f8\u95dc\u985e\u79d1\u7562\u696d\uff0c\u6216\u5177\u6709\u540c\u7b49 \u5b78\u529b\u3001\u666e\u901a\u8003\u8a66\u6216\u540c\u7b49\u7d1a\u570b\u5bb6\u8003\u8a66\u76f8\u540c\u79d1\u5225\u53ca\u683c\uff0c\u4e26\u6709\u947f\u4e95\u5de5\u7a0b 2 \u5e74\u4ee5\u4e0a\u7d93\u9a57\u8005\u3002 (3)\u3001\u5177\u6709\u5730\u4e0b\u6c34\u947f\u4e95\u6280\u5de5\u8cc7\u683c\uff0c\u4e26\u6709\u947f\u4e95\u5de5\u7a0b 10 \u5e74\u4ee5\u4e0a\u7d93\u9a57\u8005\u3002<\/p>\n\n\n\n<p>#\u5730\u4e0b\u6c34<br>#\u947f\u4e95<br>#\u8a31\u53ef\u8b49<br>#\u74b0\u5883<br>#\u5546\u696d<br>#\u5de5\u7a0b<br>#\u8ca0\u8cac\u4eba<br>#\u8077\u696d\u5b89\u5168\u885b\u751f\u7ba1\u7406\u7cfb\u7d71<br>#\u8077\u696d\u5b89\u5168\u885b\u751f\u6cd5\u898f<br>#\u4e59\u7d1a\u5b89\u5168\u885b\u751f\u7ba1\u7406\u54e1<br>#\u5c08\u696d<br>#\u6587\u4ef6<br>#\u8077\u696d\u5b89\u5168\u885b\u751f\u6cd5<br>#\u52de\u57fa\u6cd5<br>#\u8584\u819c\u904e\u6ffe<br>#\u6c34\u8655\u7406<br>#\u6c61\u6c34\u8655\u7406<br>#\u6a02\u5929\u7db2\u9280<br>#\u6578\u4f4d\u5e33\u6236\u63a8\u85a6<br>#\u5c0f\u8cc7\u7406\u8ca1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u58f9\u3001\u7c21\u4ecb \u4e00\u3001\u5730\u4e0b\u6c34\u947f\u4e95\u696d\u5206\u4e0b\u5217\u4e09\u7b49\uff1a (\u4e00)\u7532\u7b49\uff1a\u5f97\u627f\u652c\u4f9b\u89c0\uff08\u76e3\uff09\u6e2c\u3001\u7814\u7a76\u3001\u8abf &hellip; <a href=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=116220888219139\">\u95b1\u8b80\u5168\u6587 <span class=\"meta-nav\">&rarr;<\/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":[49,16,50,17,502,501,497,40,500],"class_list":["post-116220888219139","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-49","tag-16","tag-50","tag-17","tag-502","tag-501","tag-497","tag-40","tag-500"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/116220888219139","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=116220888219139"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/116220888219139\/revisions"}],"predecessor-version":[{"id":116220888219140,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/116220888219139\/revisions\/116220888219140"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=116220888219139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=116220888219139"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=116220888219139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}