{"id":116220888219152,"date":"2026-07-11T01:04:58","date_gmt":"2026-07-10T17:04:58","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=116220888219152"},"modified":"2026-07-13T12:35:18","modified_gmt":"2026-07-13T04:35:18","slug":"%e5%8b%9e%e5%8b%99%e6%89%bf%e6%94%ac%e6%a5%ad%e7%87%9f%e6%a5%ad%e7%a8%85%e8%88%87%e7%87%9f%e6%89%80%e7%a8%85%e6%94%b6%e5%85%a5%e8%aa%8d%e5%88%97","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=116220888219152","title":{"rendered":"\u52de\u52d9\u627f\u652c\u696d\u71df\u696d\u7a05\u8207\u71df\u6240\u7a05\u6536\u5165\u8a8d\u5217"},"content":{"rendered":"\n

\u6700\u8fd1\u6709\u8aee\u8a62\u5ba2\u6236\u662f\u5c6c\u65bc\u52de\u52d9\u627f\u652c\u696d\uff0c\u4f8b\u5982\u627f\u63a5\u653f\u5e9c\u7814\u7a76\u8a08\u756b\u3001\u627f\u63a5\u5ee3\u544a\u5e73\u9762\u8a2d\u8a08\u6848\u4ef6\u7b49\uff0c\u5e38\u6703\u6709\u5ba2\u6236\u8a62\u554f\u71df\u696d\u7a05\u958b\u7acb\u767c\u7968\u6642\u9ede\u53ca\u71df\u6240\u7a05\u6536\u5165\u8a8d\u5217\u6642\u9ede\uff0c\u9019\u8ddf\u4e00\u822c\u8cb7\u8ce3\u696d\u5f88\u4e0d\u4e00\u6a23\uff0c\u6545\u5217\u51fa\u8207\u5927\u5bb6\u5206\u4eab\uff1a<\/p>\n\n\n\n

\u4e00\u3001\u52de\u52d9\u627f\u652c\u696d\u958b\u7acb\u767c\u7968\u6642\u9ede\u3001\u6703\u8a08\u53ca\u7a05\u6cd5\u4e0a\u4e4b\u6536\u5165\u8a8d\u5217\u6642\u9ede<\/p>\n\n\n\n

A.   \u8209\u4f8b\uff1a\u516c\u53f8\u4e3b\u8981\u627f\u63a5\u653f\u5e9c\u6a19\u6848\u70ba\u5354\u52a9\u653f\u5e9c\u7814\u7a76\u8a08\u756b\uff0c\u4f9d\u5408\u7d04\u5167\u5bb9\uff0c\u6309\u5de5\u4f5c\u5b8c\u6210\u9032\u5ea6\u5206\u671f\u6536\u6b3e\uff0c\u4fc2\u70ba\u52de\u52d9\u627f\u652c\u696d\uff0c\u76ee\u524d\u4f9dIFRS\u53ca\u7a05\u6cd5\u4e4b\u898f\u5b9a\uff0c\u63a1\u5b8c\u5de5\u6bd4\u4f8b\u6cd5\u53ca\u6210\u672c\u56de\u6536\u6cd5\u3002<\/p>\n\n\n\n

B.   \u4f9d\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c24\u689d\u898f\u5b9a\uff0c\u5de5\u671f\u4e00\u5e74\u4ee5\u4e0a\uff0c\u5de5\u7a0b\u640d\u76ca\u53ef\u4f30\uff0c\u63a1\u5b8c\u5de5\u6bd4\u4f8b\u6cd5\uff1b\u5de5\u671f\u640d\u76ca\u4e0d\u53ef\u4f30\uff0c\u63a1\u6210\u672c\u56de\u6536\u6cd5\u3002<\/p>\n\n\n\n

C.   \u5b8c\u5de5\u6bd4\u4f8b\u6cd5\uff0c\u6309\u5b8c\u5de5\u9032\u5ea6\u8a8d\u5217\u6536\u5165\u8207\u6210\u672c\uff0c\u5b8c\u5de5\u6bd4\u4f8b\u53ef\u7528\u5de5\u7a0b\u6210\u672c\u3001\u5de5\u6642\u9032\u5ea6\u6216\u7522\u51fa\u55ae\u4f4d\u8a08\u7b97\u800c\u5f97\u3002<\/p>\n\n\n\n

D.   \u6210\u672c\u56de\u6536\u6cd5\uff0c\u6309\u6210\u672c\u91d1\u984d\u8a8d\u5217\u7b49\u984d\u6536\u5165\uff0c\u4e5f\u5c31\u662f\u5c1a\u672a\u5b8c\u5de5\u5e74\u5ea6\uff0c\u6536\u5165=\u6210\u672c\uff0c\u5229\u6f64\u65bc\u5b8c\u5de5\u5e74\u5ea6\u8a8d\u5217\u3002<\/p>\n\n\n\n

E.   \u5c0f\u7d50->\u516c\u53f8\u627f\u63a5\u653f\u5e9c\u6a19\u6848\uff0c\u70ba\u52de\u52d9\u627f\u652c\u696d(\u5305\u5de5\u4e0d\u5305\u6599)\uff1a<\/p>\n\n\n\n

(I).   \u71df\u696d\u7a05\uff1a\u6536\u6b3e\u6642\u958b\u7acb\u7d71\u4e00\u767c\u7968\u3002<\/p>\n\n\n\n

(II). \u6703\u8a08\u539f\u5247\uff1a\u5de5\u7a0b\u640d\u76ca\u53ef\u4f30\u6309\u5b8c\u5de5\u6bd4\u4f8b\u6cd5\uff1b\u5de5\u7a0b\u640d\u76ca\u4e0d\u53ef\u4f30\u6309\u6210\u672c\u56de\u6536\u6cd5\u3002\u82e5\u516c\u53f8\u63a1\u6210\u672c\u56de\u6536\u6cd5\uff0c\u6210\u672c\u8a8d\u5217\u91d1\u984d=\u6536\u5165\u8a8d\u5217\u91d1\u984d\u3002<\/p>\n\n\n\n

(III)\u71df\u6240\u7a05\uff1a\u540c(II)\u6703\u8a08\u539f\u5247\u3002\u6545\u958b\u7acb\u767c\u7968\u91d1\u984d\u4e0d\u4e00\u5b9a\u7b49\u65bc\u6536\u5165\u8a8d\u5217\u91d1\u984d\uff0c\u7533\u5831\u71df\u6240\u7a05\u6642\u9700\u8fa6\u7406\u8abf\u7bc0\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u6536\u53d7\u653f\u5e9c\u88dc\u52a9\u6b3e\u8a8d\u5217\u70ba\u61c9\u7a05\u6536\u5165?\u514d\u7a05\u6536\u5165?<\/p>\n\n\n\n

A.   \u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c24\u689d\u7b2c1\u9805\u898f\u5b9a\uff0c\u71df\u5229\u4e8b\u696d\u6240\u5f97\u4e4b\u8a08\u7b97\uff0c\u4ee5\u5176\u672c\u5e74\u5ea6\u6536\u5165\u7e3d\u984d\u6e1b\u9664\u5404\u9805\u6210\u672c\u8cbb\u7528\u3001\u640d\u5931\u53ca\u7a05\u6350\u5f8c\u4e4b\u7d14\u76ca\u984d\u70ba\u6240\u5f97\u984d\u3002\u6545\u4f01\u696d\u81ea\u653f\u5e9c\u53d6\u5f97\u4e4b\u88dc\u52a9\u6b3e\uff0c\u539f\u5247\u4e0a\u70ba\u61c9\u7a05\u6536\u5165\u3002<\/p>\n\n\n\n

B.   \u4f46\u8003\u91cf\u7d13\u56f0\u689d\u4f8b\u63d0\u4f9b\u514d\u7a05\u512a\u60e0\u4e4b\u7acb\u6cd5\u76ee\u7684\uff0c\u907f\u514d\u5f71\u97ff\u7d13\u56f0\u88dc\u52a9\u4e4b\u767c\u653e\u76ee\u7684\u53ca\u5be6\u8cea\u6548\u76ca\uff0c\u7230\u7b26\u5408\u56b4\u91cd\u7279\u6b8a\u50b3\u67d3\u6027\u80ba\u708e\u9632\u6cbb\u53ca\u7d13\u56f0\u632f\u8208\u7279\u5225\u689d\u4f8b\u7b2c9\u689d\u4e4b1\u898f\u5b9a\uff0c\u81ea\u653f\u5e9c\u9818\u53d6\u4e4b\u88dc\u8cbc\u3001\u88dc\u52a9\u3001\u6d25\u8cbc\u3001\u734e\u52f5\u53ca\u88dc\u511f\uff0c\u5f97\u514d\u7d0d\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n

C.   \u4f8b\u5916\u60c5\u6cc1\uff0c\u96d6\u8a8d\u6536\u5165\uff0c\u4f46\u53ef\u5206\u5e74\u5e73\u5747\u8a8d\u5217\uff1a\u71df\u5229\u4e8b\u696d\u5982\u4fc2\u63a5\u53d7\u653f\u5e9c\u8cfc\u5efa\u6298\u820a\u6027\u56fa\u5b9a\u8cc7\u7522\u6216\u589e\u7f6e\u64f4\u5145\u8a2d\u5099\u4e4b\u5c08\u6848\u8a08\u756b\u88dc\u52a9\u734e\u52f5\u8005\uff0c\u5176\u6240\u53d6\u5f97\u4e4b\u88dc\u52a9\u6b3e\uff0c\u5247\u53ef\u6309\u6240\u8cfc\u5efa\u56fa\u5b9a\u8cc7\u7522\u6216\u589e\u7f6e\u64f4\u5145\u8a2d\u5099\u8a08\u63d0\u6298\u820a\u4e4b\u8010\u7528\u5e74\u6578\uff0c\u5206\u5e74\u5e73\u5747\u8a8d\u5217\u6536\u5165\u3002<\/p>\n\n\n\n

D\u3001\u5c0f\u7d50\uff1a\u653f\u5e9c\u88dc\u52a9\u6b3e\uff0c\u539f\u5247\u61c9\u7a05\u5168\u984d\u8a8d\u5217\u6536\u5165\uff0c\u4f8b\u5916\u514d\u7a05\u53ca\u5206\u5e74\u5e73\u5747\u8a8d\u5217\u6536\u5165\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u6700\u8fd1\u6709\u8aee\u8a62\u5ba2\u6236\u662f\u5c6c\u65bc\u52de\u52d9\u627f\u652c\u696d\uff0c\u4f8b\u5982\u627f\u63a5\u653f\u5e9c\u7814\u7a76\u8a08\u756b\u3001\u627f\u63a5\u5ee3\u544a\u5e73\u9762\u8a2d\u8a08\u6848\u4ef6\u7b49\uff0c\u5e38 … \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":[49,16,50,17,508,497,40,507,506],"class_list":["post-116220888219152","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-49","tag-16","tag-50","tag-17","tag-508","tag-497","tag-40","tag-507","tag-506"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/116220888219152","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=116220888219152"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/116220888219152\/revisions"}],"predecessor-version":[{"id":116220888219153,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/116220888219152\/revisions\/116220888219153"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=116220888219152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=116220888219152"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=116220888219152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}