{"id":1453,"date":"2022-09-13T16:04:47","date_gmt":"2022-09-13T08:04:47","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1453"},"modified":"2023-06-06T11:36:01","modified_gmt":"2023-06-06T03:36:01","slug":"%e5%8d%b1%e8%80%81%e9%87%8d%e5%bb%ba%e4%b9%8b%e7%a8%85%e5%8b%99%e6%b3%a8%e6%84%8f%e4%ba%8b%e9%a0%85","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=1453","title":{"rendered":"\u5371\u8001\u91cd\u5efa\u4e4b\u7a05\u52d9\u6ce8\u610f\u4e8b\u9805"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u73fe\u5728\u5371\u8001\u91cd\u5efa\u5f88\u592f\uff0c\u5c24\u5176\u662f\u623f\u50f9\u9ad8\u5340\u57df\uff0c\u5371\u8001\u6709\u5bb9\u7a4d\u734e\u52f5\uff0c\u91cd\u5efa\u5f8c\u51fa\u552e\u7372\u5229\u4e0d\u932f\u3002<\/p>\n\n\n\n

\u4e0d\u904e\uff0c\u53ea\u8981\u6709\u6240\u5f97\uff0c\u5c31\u6703\u6709\u7a05\u8ca0\u7522\u751f\uff0c\u4e0b\u5217\u4e8c\u9ede\u63d0\u9192\u5927\u5bb6\u6ce8\u610f\uff1a<\/p>\n\n\n\n

\u58f9\u3001\u500b\u4eba\u81ea\u5730\u81ea\u5efa\u5730\u4e3b\uff0c\u92b7\u552e\u623f\u5730\uff0c\u6ce8\u610f\u6709\u8a2d\u7c4d\u8ab2\u7a05\u4e4b\u53ef\u80fd\uff1a<\/strong><\/h2>\n\n\n\n

\u4f9d\u53f0\u8ca1\u7a05\u5b57\u7b2c10604591190\u865f \u4ee4\uff0c\u6709\u95dc\u6838\u91cb\u500b\u4eba\u92b7\u552e\u623f\u5c4b\u8ab2\u5fb5\u71df\u696d\u7a05\u76f8\u95dc\u898f\u5b9a\uff1a<\/p>\n\n\n\n

\n

\u4e00\u3001 \u500b\u4eba\u8cfc\u5c4b\uff08\u542b\u6cd5\u62cd\u5c4b\uff09\u6216\u5c07\u6301\u6709\u4e4b\u571f\u5730\u5efa\u5c4b\uff08\u542b\u62c6\u9664\u6539\u5efa\u623f\u5c4b\u53ca\u8207\u71df\u696d\u4eba\u5408\u5efa\u5206\u5c4b\uff09\u4e26\u92b7\u552e\uff0c\u5982\u7b26\u5408\u4e0b\u5217\u8981\u4ef6\u4e4b\u4e00\u8005\uff0c\u81ea\u672c\u4ee4\u767c\u5e03\u65e5\u8d77\uff0c\u61c9\u4f9d\u6cd5\u8ab2\u5fb5\u71df\u696d\u7a05\uff1a<\/p>\n\n\n\n

(\u4e00) \u8a2d\u6709\u56fa\u5b9a\u71df\u696d\u5834\u6240\uff08\u9664\u6709\u5f62\u71df\u696d\u5834\u6240\uff0c\u4ea6\u5305\u542b\u8a2d\u7f6e\u7db2\u7ad9\u6216\u52a0\u5165\u62cd\u8ce3\u7db2\u7ad9\u7b49\uff09\u3002<\/p>\n\n\n\n

(\u4e8c) \u5177\u5099\u71df\u696d\u724c\u865f\uff08\u4e0d\u8ad6\u662f\u5426\u5df2\u4f9d\u6cd5\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\uff09\u3002<\/p>\n\n\n\n

(\u4e09) \u7d93\u67e5\u6709\u50f1\u7528\u54e1\u5de5\u5354\u52a9\u8655\u7406\u623f\u5c4b\u92b7\u552e\u4e8b\u5b9c\u3002<\/p>\n\n\n\n

(\u56db) \u5177\u6709\u7d93\u5e38\u6027\u6216\u6301\u7e8c\u6027\u92b7\u552e\u623f\u5c4b\u884c\u70ba\u3002\u4f46\u623f\u5c4b\u53d6\u5f97\u5f8c\u903e6\u5e74\u59cb\u92b7\u552e\uff0c\u6216\u5efa\u5c4b\u524d\u571f\u5730\u6301\u670910\u5e74\u4ee5\u4e0a\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n\n

\u7c21\u55ae\u4f86\u8aaa\uff0c\u92b7\u552e\u201d\u623f\u5c4b\u201d\u539f\u5247\u4e0a\u9700\u8a2d\u7c4d\u8ab2\u7a05\uff0c\u4e5f\u5c31\u662f\u8981\u8ab2\u71df\u696d\u7a05\uff0c\u82e5\u4e0d\u7b26\u5408(\u4e00)~(\u56db)\uff0c\u5c31\u4e0d\u9700\u8ab2\u71df\u696d\u7a05\uff0c\u6240\u4ee5\u63d0\u9192\u5927\u5bb6\u6ce8\u610f\u3002<\/p>\n\n\n\n

\u53e6\u5916\uff0c\u82e5 \u623f\u5c4b\u53d6\u5f97\u5f8c\u903e6\u5e74\u59cb\u92b7\u552e\uff0c\u6216\u5efa\u5c4b\u524d\u571f\u5730\u6301\u670910\u5e74\u4ee5\u4e0a\u8005 \uff0c\u4e5f\u53ef\u4ee5\u514d\u8a2d\u7c4d\u8ab2\u7a05\u3002<\/p>\n\n\n\n

\u4e8c\u3001 \u524d\u9ede\u7b2c4\u6b3e\u6240\u7a31\u623f\u5c4b\u53d6\u5f97\u5f8c\u903e6\u5e74\uff0c\u6307\u81ea\u623f\u5c4b\u5b8c\u6210\u6240\u6709\u6b0a\u767b\u8a18\u65e5\u8d77\u81f3\u8a02\u5b9a\u623f\u5c4b\u92b7\u552e\u5951\u7d04\u65e5\u6b62\uff0c\u9023\u7e8c\u6301\u6709\u8d85\u904e6\u5e74\u3002\u540c\u6b3e\u6240\u7a31\u5efa\u5c4b\u524d\u571f\u5730\u6301\u670910\u5e74\u4ee5\u4e0a\uff0c\u6307\u81ea\u571f\u5730\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u65e5\u8d77\u7b97\u81f3\u623f\u5c4b\u6838\u51c6\u62c6\u9664\u65e5\u5c46\u6eff10\u5e74\uff0c\u6216\u81ea\u571f\u5730\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u65e5\u8d77\u7b97\u81f3\u5efa\u9020\u57f7\u7167\u6838\u767c\u65e5\u5c46\u6eff10\u5e74\uff0c\u64c7\u4e00\u8a8d\u5b9a\uff1b\u56e0\u7e7c\u627f\u53d6\u5f97\u8005\uff0c\u81ea\u88ab\u7e7c\u627f\u4eba\u53d6\u5f97\u6240\u6709\u6b0a\u4e26\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u65e5\u8d77\u7b97\uff1b\u914d\u5076\u9593\u8d08\u8207\u6216\u4f9d\u6c11\u6cd5<\/a>\u7b2c1030\u689d\u4e4b1\u898f\u5b9a\u884c\u4f7f\u5269\u9918\u8ca1\u7522\u5dee\u984d\u5206\u914d\u8acb\u6c42\u6b0a\u800c\u53d6\u5f97\u8005\uff0c\u81ea\u914d\u5076\u4ed6\u65b9\u539f\u53d6\u5f97\u6240\u6709\u6b0a\u4e26\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u65e5\u8d77\u7b97\u3002<\/p>\n\n\n\n

\u4e09\u3001 \u500b\u4eba\u5c07\u6240\u6301\u6709\u4e4b\u571f\u5730\u4ee5\u6b0a\u5229\u8b8a\u63db\u65b9\u5f0f\u53c3\u8207\u90fd\u5e02\u66f4\u65b0\uff0c\u55e3\u5f8c\u92b7\u552e\u5206\u5f97\u4e4b\u623f\u5c4b\u8005\uff0c\u5176\u71df\u696d\u7a05\u4e4b\u8ab2\u5fb5\u61c9\u4f9d\u524d\u4e8c\u9ede\u898f\u5b9a\u8fa6\u7406\u3002<\/p>\n\n\n\n

\u56db\u3001 \u500b\u4eba\u63d0\u4f9b\u571f\u5730\u8207\u71df\u696d\u4eba\u5408\u5efa\u5206\u6210\u53ca\u5408\u5efa\u5206\u552e\uff0c\u5982\u50c5\u51fa\u552e\u571f\u5730\uff0c\u514d\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\u3002<\/p>\n\n\n\n

\u4e94\u3001 \u5ee2\u6b62\u672c\u90e881\u5e741\u670831\u65e5\u53f0\u8ca1\u7a05\u7b2c811657956\u865f\u51fd\u300181\u5e744\u670813\u65e5\u53f0\u8ca1\u7a05\u7b2c811663182\u865f\u51fd\u300184\u5e743\u670822\u65e5\u53f0\u8ca1\u7a05\u7b2c841601122\u865f\u51fd\u300195\u5e7412\u670829\u65e5\u53f0\u8ca1\u7a05\u5b57\u7b2c09504564000\u865f\u4ee4\u53ca104\u5e741\u670828\u65e5\u53f0\u8ca1\u7a05\u5b57\u7b2c10304605550\u865f\u4ee4\u3002<\/p>\n<\/div><\/div>\n\n\n\n

\u8cb3\u3001\u5efa\u8a2d\u516c\u53f8\u81ea\u5730\u81ea\u5efa\uff0c\u6ce8\u610f\u623f\u5730\u6bd4\u4f8b\u4e4b\u898f\u7bc4\uff1a<\/strong><\/h2>\n\n\n\n

\u623f\u5730\u6bd4\u4e4b\u6c7a\u5b9a\uff0c\u7a05\u6cd5\u4e4b\u898f\u5b9a\u5982\u4e0b\uff1a<\/p>\n\n\n\n

\u4e00\u3001\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c\u4e09\u5341\u4e8c\u689d\uff1a<\/p>\n\n\n\n

\u4e09\u3001\u81ea\u4e2d\u83ef\u6c11\u570b\u4e03\u5341\u4e94\u5e74\u4e00\u6708\u4e00\u65e5\u8d77\uff0c\u71df\u5229\u4e8b\u696d\u8207\u5730\u4e3b\u5408\u5efa\u5206\u6210\u3001\u5408\u5efa\u5206\u552e\u571f\u5730\u53ca\u623f\u5c4b\u6216\u81ea\u884c\u4ee5\u571f\u5730\u53ca\u623f\u5c4b\u5408\u4f75\u92b7\u552e\u6642\uff0c\u5176\u623f\u5c4b\u6b3e\u53ca\u571f\u5730\u6b3e\u672a\u4e88\u5283\u5206\u6216\u623f\u5c4b\u6b3e\u7d93\u67e5\u660e\u986f\u8f03\u6642\u50f9\u70ba\u4f4e\u8005\uff0c\u7a3d\u5fb5\u6a5f\u95dc\u61c9\u4f9d\u67e5\u5f97\u6642\u50f9\u8a08\u7b97\u623f\u5c4b\u92b7\u552e\u50f9\u683c<\/strong>\uff1b\u5176\u7121\u67e5\u5f97\u6642\u50f9\u8005\uff0c\u623f\u5c4b\u92b7\u552e\u50f9\u683c\uff08\u542b\u71df\u696d\u7a05\uff09\u61c9\u4f9d\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\uff08\u542b\u71df\u696d\u7a05\uff09\u5360\u571f\u5730\u516c\u544a\u73fe\u503c\u53ca\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\uff08\u542b\u71df\u696d\u7a05\uff09\u7e3d\u984d\u4e4b\u6bd4\u4f8b\u8a08\u7b97\u3002\u5176\u8a08\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/pre>\n\n\n\n
\"\"<\/figure>\n\n\n\n
\u56db\u3001\u623f\u5c4b\u6b3e\u6216\u571f\u5730\u6b3e\u4e4b\u6642\u50f9\uff0c\u61c9\u53c3\u914c\u4e0b\u5217\u8cc7\u6599\u8a8d\u5b9a\u4e4b\uff1a\uff08\u4e00\uff09\u91d1\u878d\u6a5f\u69cb\u8cb8\u6b3e\u8a55\u5b9a\u4e4b\u50f9\u683c\u3002\uff08\u4e8c\uff09\u4e0d\u52d5\u7522\u4f30\u50f9\u5e2b\u4e4b\u4f30\u50f9\u8cc7\u6599\u3002\uff08\u4e09\uff09\u5927\u578b\u4ef2\u4ecb\u516c\u53f8\u8cb7\u8ce3\u8cc7\u6599\u6263\u9664\u4f63\u91d1\u52a0\u6210\u4f30\u7b97\u4e4b\u552e\u50f9\u3002\uff08\u56db\uff09\u6cd5\u9662\u62cd\u8ce3\u6216\u570b\u6709\u8ca1\u7522\u7f72\u7b49\u51fa\u552e\u516c\u6709\u623f\u5c4b\u3001\u571f\u5730\u4e4b\u50f9\u683c\u3002\uff08\u4e94\uff09\u5831\u7ae0\u96dc\u8a8c\u6240\u8f09\u5e02\u5834\u50f9\u683c\u3002\uff08\u516d\uff09\u81e8\u8fd1\u5730\u5340\u653f\u5e9c\u6a5f\u95dc\u6216\u5927\u5efa\u7bc9\u5546\u5efa\u9020\u623f\u5c4b\u4e4b\u6210\u672c\u50f9\u683c\uff0c\u52a0\u4e0a\u540c\u696d\u4e4b\u5408\u7406\u5229\u6f64\u4f30\u7b97\u4e4b\u6642\u50f9\u3002\uff08\u4e03\uff09\u51fa\u552e\u571f\u5730\u5e33\u8f09\u91d1\u984d\u6216\u623f\u5c4b\u5e33\u8f09\u672a\u6298\u6e1b\u9918\u984d\u4f30\u7b97\u4e4b\u552e\u50f9\u3002\uff08\u516b\uff09\u5176\u4ed6\u5177\u53c3\u8003\u6027\u4e4b\u6642\u50f9\u8cc7\u6599\u3002\uff08\u4e5d\uff09\u6642\u50f9\u8cc7\u6599\u540c\u6642\u6709\u6578\u7a2e\u8005\uff0c\u5f97\u4ee5\u5176\u5e73\u5747\u6578\u8a8d\u5b9a\u3002<\/pre>\n\n\n\n
\u4e8c\u3001\u53f0\u8ca1\u7a05\u7b2c810753390\u865f\u51fd\uff1a<\/p>\n\n\n\n
\u6709\u95dc\u571f\u5730\u53ca\u623f\u5c4b\u5408\u4f75\u92b7\u552e\u5176\u50f9\u6b3e\u5982\u5df2\u5283\u5206\u539f\u5247\u4e0a\u4e0d\u6309\u6bd4\u4f8b\u8abf\u6574\uff1a<\/p>\n\n\n\n
\u5229\u4e8b\u696d\u4ee5\u571f\u5730\u53ca\u623f\u5c4b\u5408\u4f75\u92b7\u552e\u6642\uff0c\u5982\u5176\u8cb7\u8ce3\u5408\u7d04\u6216\u7d71\u4e00\u767c\u7968\u5df2\u5283\u5206\u623f\u5c4b\u6b3e\u53ca\u571f\u5730\u6b3e\uff0c\u9664\u7d93\u67e5\u660e\u78ba\u6709\u865b\u507d\u4e0d\u5be6\u60c5\u4e8b\u6216\u623f\u5c4b\u6b3e\u986f\u8f03\u5e02\u50f9\u70ba\u4f4e\u8005\u5916\uff0c\u4e0d\u9069\u7528\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c32\u689d\u7b2c3\u6b3e(\u73fe\u503c\u6bd4\u4f8b)\u4e4b\u898f\u5b9a\u3002<\/p>\n\n\n\n
\u4e09\u3001\u71df\u696d\u7a05\u6cd5\u7b2c\u5341\u4e03\u689d\uff1a<\/p>\n\n\n\n
\u71df\u696d\u4eba\u4ee5\u8f03\u6642\u50f9\u986f\u8457\u504f\u4f4e\u4e4b\u50f9\u683c\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\u800c\u7121\u6b63\u7576\u7406\u7531\u8005\uff0c\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u5f97\u4f9d\u6642\u50f9\u8a8d\u5b9a\u5176\u92b7\u552e\u984d\u3002<\/p>\n\n\n\n
\u56db\u3001\u71df\u696d\u7a05\u6cd5\u7b2c\u56db\u5341\u4e09\u689d\u7b2c\u4e8c\u9805\uff1a<\/p>\n\n\n\n
\u71df\u696d\u4eba\u7533\u5831\u4e4b\u92b7\u552e\u984d\uff0c\u986f\u4e0d\u6b63\u5e38\u8005\uff0c\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\uff0c\u5f97\u53c3\u7167\u540c\u696d\u60c5\u5f62\u8207\u6709\u95dc\u8cc7\u6599\uff0c\u6838\u5b9a\u5176\u92b7\u552e\u984d\u6216\u61c9\u7d0d\u7a05\u984d\u4e26\u88dc\u5fb5\u4e4b\u3002<\/p>\n\n\n\n
\u4e94\u3001\u71df\u696d\u7a05\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c\u4e8c\u5341\u4e00\u689d\uff1a<\/p>\n\n\n\n
\u71df\u696d\u4eba\u4ee5\u571f\u5730\u53ca\u5176\u5b9a\u8457\u7269\u5408\u4f75\u92b7\u552e\u6642\uff0c\u9664\u92b7\u552e\u50f9\u683c\u6309\u571f\u5730\u8207\u5b9a\u8457\u7269\u5206\u5225\u8f09\u660e\u8005\u5916\uff0c\u4f9d\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\uff08\u542b\u71df\u696d\u7a05\uff09\u5360\u571f\u5730\u516c\u544a\u73fe\u503c\u53ca\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\uff08\u542b\u71df\u696d\u7a05\uff09\u7e3d\u984d\u4e4b\u6bd4\u4f8b\uff0c\u8a08\u7b97\u5b9a\u8457\u7269\u90e8\u5206\u4e4b\u92b7\u552e\u984d\u3002\u5176\u8a08\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a\u5b9a\u8457\u7269\u90e8\u5206\u4e4b\u92b7\u552e\u50f9\u683c\uff1d<\/p>\n\n\n\n
\u571f\u5730\u53ca\u5176\u5b9a\u8457\u7269 \u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\u00d7 \uff081 \uff0b\u5fb5\u6536\u7387\uff09
\u4e4b\u92b7\u552e\u50f9\u683c \u00d7 \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500
\u571f\u5730\u516c\u544a\u73fe\u503c\uff0b\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\u00d7 \uff081 \uff0b\u5fb5\u6536\u7387\uff09<\/p>\n\n\n\n
\u5b9a\u8457\u7269\u90e8\u5206\u4e4b\u92b7\u552e\u984d\uff1d\u5b9a\u8457\u7269\u90e8\u5206\u4e4b\u92b7\u552e\u50f9\u683c\u00f7 \uff081 \uff0b\u5fb5\u6536\u7387\uff09<\/p>\n\n\n\n
\u516d\u3001 \u71df\u696d\u7a05\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c\u4e8c\u5341\u4e94\u689d\uff1a<\/p>\n\n\n\n
\u672c\u6cd5\u7a31\u6642\u50f9\uff0c\u4fc2\u6307\u7576\u5730\u540c\u6642\u671f\u92b7\u552e\u8a72\u9805\u8ca8\u7269\u6216\u52de\u52d9\u4e4b\u5e02\u5834\u50f9\u683c\u3002<\/p>\n\n\n\n
\u4e03\u3001\u6700\u9ad8\u884c\u653f\u6cd5\u9662108\u5e74\u5224\u5b57\u7b2c290\u865f\u884c\u653f\u5224\u6c7a\u4e2d\u4e4b\u7bc0\u9304\uff1a<\/p>\n\n\n\n
\u56e0\u71df\u696d\u7a05\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c21\u689d\u7b2c1\u9805\u524d\u6bb5\u4e26\u672a\u6392\u9664\u71df\u696d\u7a05\u6cd5\u7b2c17\u689d\u53ca\u7b2c43\u689d\u7b2c2\u9805\u898f\u5b9a\u7684\u9069\u7528\uff0c\u57fa\u65bc\u6cd5\u5f8b\u512a\u4f4d\u539f\u5247\uff0c\u71df\u696d\u4eba\u4ee5\u571f\u5730\u53ca\u5176\u5b9a\u8457\u7269\u5408\u4f75\u92b7\u552e\u6642\uff0c\u71df\u696d\u4eba\u96d6\u5f97\u4f9d\u8a72\u898f\u5b9a\u8a08\u7b97\u5b9a\u8457\u7269\u7684\u92b7\u552e\u984d\uff0c\u60df\u65bc\u76ee\u524d\u571f\u5730\u516c\u544a\u73fe\u503c\u53ca\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\u986f\u7136\u504f\u96e2\u6642\u50f9\u7684\u60c5\u6cc1\u4e0b\uff0c\u7576\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u67e5\u5f97\u71df\u696d\u4eba\u7533\u5831\u7684\u623f\u5c4b\u92b7\u552e\u984d\u8f03\u6642\u50f9\u986f\u8457\u504f\u4f4e\u6642\uff0c\u5373\u61c9\u5148\u4f9d\u71df\u696d\u7a05\u6cd5\u7b2c17\u689d\u53ca\u7b2c43\u689d\u7b2c2\u9805\u898f\u5b9a\uff0c\u4f9d\u6642\u50f9\u8abf\u6574\u5176\u92b7\u552e\u984d\u6216\u61c9\u7d0d\u71df\u696d\u7a05\u984d\u4e26\u88dc\u5fb5\u4e4b\uff0c\u65bc\u7121\u67e5\u5f97\u6642\u50f9\u6642\uff0c\u59cb\u4f9d\u71df\u696d\u7a05\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c21\u689d\u7b2c1\u9805\u898f\u5b9a\u7684\u623f\u5730\u73fe\u503c\u6bd4\u8abf\u6574\u623f\u5c4b\u92b7\u552e\u984d\u3002<\/p>\n\n\n\n
\u9664\u6b64\u4e4b\u5916\uff0c\u67e5\u6838\u6e96\u5247\u7b2c32\u689d\u7b2c3\u6b3e\u524d\u6bb5\u696d\u65bc106\u5e741\u67083\u65e5\u4fee\u6b63\u70ba\uff1a\u300c\u81ea\u4e2d\u83ef\u6c11\u570b75\u5e741\u67081\u65e5\u8d77\uff0c\u71df\u5229\u4e8b\u696d\u8207\u5730\u4e3b\u5408\u5efa\u5206\u6210\u3001\u5408\u5efa\u5206\u552e\u571f\u5730\u53ca\u623f\u5c4b\u6216\u81ea\u884c\u4ee5\u571f\u5730\u53ca\u623f\u5c4b\u5408\u4f75\u92b7\u552e\u6642\uff0c\u5176\u623f\u5c4b\u6b3e\u53ca\u571f\u5730\u6b3e\u672a\u4e88\u5283\u5206\u6216\u623f\u5c4b\u6b3e\u7d93\u67e5\u660e\u986f\u8f03\u6642\u50f9\u70ba\u4f4e\u8005\uff0c\u7a3d\u5fb5\u6a5f\u95dc\u300e\u61c9\u4f9d\u67e5\u5f97\u6642\u50f9\u8a08\u7b97\u623f\u5c4b\u92b7\u552e\u50f9\u683c\u300f\uff1b\u5176\u7121\u67e5\u5f97\u6642\u50f9\u8005\uff0c\u623f\u5c4b\u92b7\u552e\u50f9\u683c\uff08\u542b\u71df\u696d\u7a05\uff09\u61c9\u4f9d\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\uff08\u542b\u71df\u696d\u7a05\uff09\u5360\u571f\u5730\u516c\u544a\u73fe\u503c\u53ca\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\uff08\u542b\u71df\u696d\u7a05\uff09\u7e3d\u984d\u4e4b\u6bd4\u4f8b\u8a08\u7b97\u3002\u2026\u2026\u300d\u660e\u5b9a\u7a3d\u5fb5\u6a5f\u95dc\u61c9\u300c\u5148\u300d\u4f9d\u67e5\u5f97\u6642\u50f9\u8a08\u7b97\u623f\u5c4b\u92b7\u552e\u50f9\u683c\uff0c\u65bc\u7121\u67e5\u5f97\u6642\u50f9\u6642\uff0c\u59cb\u4f9d\u623f\u5730\u73fe\u503c\u6bd4\u8a8d\u5b9a\u623f\u5c4b\u92b7\u552e\u50f9\u683c\uff0c\u5df2\u8207\u524d\u63ed\u71df\u696d\u7a05\u6cd5\u7b2c17\u689d\u3001\u7b2c43\u689d\u7b2c2\u9805\u53ca\u540c\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c25\u689d\u898f\u5b9a\u7684\u89e3\u91cb\u9069\u7528\u7d50\u679c\u8da8\u65bc\u4e00\u81f4\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
\u73fe\u5728\u5371\u8001\u91cd\u5efa\u5f88\u592f\uff0c\u5c24\u5176\u662f\u623f\u50f9\u9ad8\u5340\u57df\uff0c\u5371\u8001\u6709\u5bb9\u7a4d\u734e\u52f5\uff0c\u91cd\u5efa\u5f8c\u51fa\u552e\u7372\u5229\u4e0d\u932f\u3002 \u4e0d\u904e\uff0c … \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":[4,14],"tags":[31],"class_list":["post-1453","post","type-post","status-publish","format-standard","hentry","category-4","category-14","tag-31"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1453","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=1453"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1453\/revisions"}],"predecessor-version":[{"id":1456,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1453\/revisions\/1456"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1453"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}