{"id":1827,"date":"2023-06-08T11:47:35","date_gmt":"2023-06-08T03:47:35","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=1827"},"modified":"2024-07-08T18:11:17","modified_gmt":"2024-07-08T10:11:17","slug":"%e9%a3%b2%e9%85%92%e5%ba%97%e6%a5%ad%e5%85%ac%e5%8f%b8%e8%a8%ad%e7%ab%8b%e6%b3%a8%e6%84%8f%e4%ba%8b%e9%a0%85","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=1827","title":{"rendered":"\u98f2\u9152\u5e97\u696d\u516c\u53f8\u8a2d\u7acb\u6ce8\u610f\u4e8b\u9805\/\u65b0\u7af9\u6703\u8a08\u5e2b\u5730\u653f\u58eb"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"741\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2023\/06\/image-4-1024x741.png\" alt=\"\" class=\"wp-image-1828\" style=\"width:630px;height:455px\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2023\/06\/image-4-1024x741.png 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class=\"wp-block-heading\">\u58f9\u3001\u71df\u696d\u9805\u76ee\u4e4b\u9078\u64c7<\/h2>\n\n\n\n<p>\u9996\u5148\uff0c\u8b93\u6d88\u8cbb\u8005\u53ef\u4ee5\u5728\u9910\u5ef3\u98f2\u9152\u7684\u71df\u696d\u9805\u76ee\uff0c\u6709\u5f88\u591a\uff0c\u6bcf\u500b\u71df\u696d\u9805\u76ee\uff0c\u5141\u8a31\u7684\u7bc4\u570d\u4e0d\u540c\uff0c\u4ee5\u53f0\u4e2d\u5e02\u70ba\u4f8b(\u4ee5\u4e0b\u5747\u4ee5\u53f0\u4e2d\u5e02\u4f11\u9592\u5a1b\u6a02\u670d\u52d9\u696d\u7ba1\u7406\u81ea\u6cbb\u689d\u4f8b\u70ba\u4f8b\uff0c\u82e5\u662f\u5176\u4ed6\u7e23\u5e02\uff0c\u8acb\u5411\u5404\u5730\u7e23\u5e02\u4e3b\u7ba1\u6a5f\u95dc\u6d3d\u8a62)\uff0c\u4f9d\u53f0\u4e2d\u5e02\u4f11\u9592\u5a1b\u6a02\u670d\u52d9\u696d\u7ba1\u7406\u81ea\u6cbb\u689d\u4f8b\u7b2c\u4e09\u689d\u898f\u5b9a\uff1a<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u7b2c\u4e09\u689d&nbsp;&nbsp;&nbsp; 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class=\"wp-block-heading\">\u8cb3\u3001\u98f2\u9152\u5e97\u9700\u9075\u5faa\u6cd5\u898f\u8aaa\u660e\uff1a<\/h2>\n\n\n\n<p>\u71df\u696d\u5834\u6240\u9700\u7b26\u5408\u90fd\u8a08\u6cd5\u3001\u5efa\u7bc9\u6cd5\u898f\u4e4b\u898f\u5b9a\uff0c\u4e14\u4e00\u500b\u9580\u724c\uff0c\u53ea\u80fd\u767b\u8a18\u4e00\u5bb6\uff1a<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u7b2c\u56db\u689d&nbsp;&nbsp;&nbsp; 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wp-block-quote-is-layout-flow\">\n<p>\u7b2c\u4e94\u689d&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>\u8996\u807d\u6b4c\u5531\u696d\u3001\u4e09\u6eab\u6696\u696d\u3001\u821e\u5834\u696d\u3001\u821e\u5ef3\u696d\u3001\u9152\u5bb6\u696d\u3001\u9152\u5427\u696d\u3001\u7279\u7a2e\u5496\u5561\u8336\u5ba4\u696d\u3001\u98f2\u9152\u5e97\u696d\u4e4b\u71df\u696d\u5834\u6240\u61c9\u8ddd\u96e2\u4f4f\u5b85\u5340\u4e94\u5341\u516c\u5c3a\u4ee5\u4e0a\uff0c\u4e14\u61c9\u8ddd\u96e2\u570b\u6c11\u4e2d\u3001\u5c0f\u5b78\u3001\u9ad8\u4e2d\u3001\u8077\u6821\u3001\u91ab\u9662\u4e8c\u767e\u516c\u5c3a\u4ee5\u4e0a\u3002<br>\u8cc7\u8a0a\u4f11\u9592\u696d\u4e4b\u71df\u696d\u5834\u6240\u61c9\u8ddd\u96e2\u570b\u6c11\u4e2d\u3001\u5c0f\u5b78\u3001\u9ad8\u4e2d\u3001\u8077\u6821\u3001\u91ab\u9662\u4e94\u5341\u516c\u5c3a\u4ee5\u4e0a\u3002<br>\u524d\u4e8c\u9805\u8ddd\u96e2\u4ee5\u4e8c\u5efa\u7bc9\u57fa\u5730\u5883\u754c\u7dda\u6700\u8fd1\u4e8c\u9ede\u4f5c\u76f4\u7dda\u6e2c\u91cf\u3002<\/p>\n<cite>by\u53f0\u4e2d\u5e02\u4f11\u9592\u5a1b\u6a02\u670d\u52d9\u696d\u7ba1\u7406\u81ea\u6cbb\u689d\u4f8b<\/cite><\/blockquote>\n\n\n\n<p>\u4e09\u3001\u61c9\u63d0\u4f9b\u4e4b\u66f8\u9762\u6587\u4ef6\uff1a<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u7b2c\u4e03\u689d&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>\u4f11\u9592\u5a1b\u6a02\u670d\u52d9\u696d\u7533\u8acb\u71df\u696d\u5834\u6240\u5730\u5740\u3001\u4ee3\u8868\u4eba\u6216\u8ca0\u8cac\u4eba\u8a31\u53ef\uff0c\u61c9\u586b\u5177\u7533\u8acb\u66f8\u4e26\u6aa2\u9644\u4e0b\u5217\u6587\u4ef6\u5411\u4e3b\u7ba1\u6a5f\u95dc\u63d0\u51fa\uff1a<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u4e00\u3001\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u6838\u51c6\u8b49\u660e\u6587\u4ef6\u3002<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u4e8c\u3001\u4ee3\u8868\u4eba\u6216\u8ca0\u8cac\u4eba\u570b\u6c11\u8eab\u5206\u8b49\u5f71\u672c\u3002<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u4e09\u3001\u571f\u5730\u5206\u5340\u4f7f\u7528\u8b49\u660e\u3002<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u56db\u3001\u5efa\u7bc9\u7269\u4f7f\u7528\u57f7\u7167\u5f71\u672c\u3002<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u4e94\u3001\u6295\u4fdd\u516c\u5171\u610f\u5916\u8cac\u4efb\u4fdd\u96aa\u55ae\u3002<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u516d\u3001\u71df\u696d\u5834\u6240\u5e73\u9762\u5716\u3002<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u4e03\u3001\u71df\u696d\u5834\u6240\u7bc4\u570d\u6a19\u793a\u5716\u3002<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u516b\u3001\u4ee3\u8868\u4eba\u6216\u8ca0\u8cac\u4eba\u51fa\u8cc7\u7d93\u71df\u5207\u7d50\u66f8\u3001\u767b\u8a18\u8cc7\u672c\u4e4b\u8ca1\u529b\u8b49 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\u660e\u53ca\u8b66\u5bdf\u5211\u4e8b\u7d00\u9304\u8b49\u660e\u6587\u4ef6\u3002&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp; 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wp-block-quote-is-layout-flow\">\n<p>\u4f9d\u64da\u81fa\u4e2d\u5e02\u4f11\u9592\u5a1b\u6a02\u670d\u52d9\u696d\u8fa6\u59a5\u516c\u53f8\u767b\u8a18\u6216\u5546\u696d\u767b\u8a18\u5f8c\u7533\u8acb\u71df\u696d\u5834\u6240\u5730\u5740\u3001\u4ee3\u8868\u4eba\u6216\u8ca0\u8cac\u4eba\u8a31\u53ef\u61c9\u9644\u66f8\u4ef6\u4e00\u89bd\u8868\u7b2c16\u9805\u898f\u5b9a\uff0c\u90fd\u767c\u5c40\u7acb\u6848\u5be9\u67e5\u66f8\u4ef6\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u81fa\u4e2d\u5e02\u90fd\u5e02\u767c\u5c55\u5c40\u7acb\u6848\u5be9\u67e5\u66f8\u4ef6\u6aa2\u8996\u8868(\u66f8\u5be9+\u73fe\u52d8)\u3002<\/li>\n\n\n\n<li>\u81fa\u4e2d\u5e02\u653f\u5e9c\u90fd\u5e02\u767c\u5c55\u5c40\u7acb\u6848\u5be9\u67e5\u8868(\u66f8\u5be9+\u73fe\u52d8)\u3002<\/li>\n\n\n\n<li>\u7b26\u5408\u571f\u5730\u4f7f\u7528\u5206\u5340\u4f7f\u7528\u7ba1\u5236\u898f\u5b9a\u8b49\u660e\u6587\u4ef6\u3002<\/li>\n\n\n\n<li>\u571f\u5730\u767b\u8a18\u7c3f\u8b04\u672c\u3002<\/li>\n\n\n\n<li>\u7576\u671f\u623f\u5c4b\u7a05\u7a05\u55ae\u5f71\u672c\u4e59\u4efd\u3002<\/li>\n\n\n\n<li>\u5efa\u7bc9\u7269\u4f7f\u7528\u57f7\u7167\u3002<\/li>\n\n\n\n<li>\u6700\u5f8c\u4e00\u6b21\u6838\u51c6\u7ae3\u5de5\u5716\u8aaa\u3002<\/li>\n\n\n\n<li>\u5efa\u7bc9\u7269\u5ba4\u5167\u88dd\u4fee\u5408\u683c\u8b49\u660e\u5f71\u672c\u4e59\u4efd\u3002<\/li>\n\n\n\n<li>\u5ee3\u544a\u7269\u8b49\u660e\u6587\u4ef6\u3002<\/li>\n\n\n\n<li>\u9055\u7ae0\u5efa\u7bc9\u5716\u8aaa\u3001\u73fe\u6cc1\u7167\u7247\u3002<\/li>\n\n\n\n<li>\u7acb\u6848\u71df\u696d\u7bc4\u570d\u6a19\u793a\u5716\u4e09\u4efd(\u542b\u9003\u751f\u8cbc\u5716(\u4f75\u63cf\u7e6a\u65bc\u71df\u696d\u7bc4\u570d\u6a19\u793a\u5716)<\/li>\n\n\n\n<li>\u5efa\u7bc9\u7269\u5e73\u9762\u5716\u5f71\u672c\u4e59\u4efd\u3002<\/li>\n\n\n\n<li>\u5efa\u7bc9\u7269\u516c\u5b89\u6aa2\u67e5\u7533\u5831\u3002<\/li>\n\n\n\n<li>\u5efa\u7bc9\u7269\u516c\u5b89\u6aa2\u67e5\u7533\u5831\u6838\u5099\u6587\u4ef6\u4e4b\u73fe\u5834\u5f35\u8cbc\u7167\u7247\u3002<\/li>\n\n\n\n<li>\u7121\u59a8\u7919\u516c\u5171\u5b89\u5168\u9003\u751f\u5207\u7d50\u66f8\u3002<\/li>\n\n\n\n<li>\u71df\u696d\u5834\u6240\u7b26\u5408\u8ddd\u96e2\u9650\u5236\u5207\u7d50\u66f8(\u5efa\u7bc9\u5e2b\u6216\u6e2c\u91cf\u6280\u5e2b\u5207\u7d50)\u3002<\/li>\n<\/ol>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f0d\u3001\u98f2\u9152\u5e97\u696d\u8207\u9910\u9928\u696d\uff0c\u5230\u5e95\u8a72\u5982\u4f55\u5340\u5225\u5462?<\/h2>\n\n\n\n<p>\u4e00\u3001\u4f9d\u7d93\u6fdf\u90e8\u5c0d\u9910\u9928\u696d\u3001\u98f2\u9152\u5e97\u696d\u4e4b\u76f8\u95dc\u51fd\u793a\u5982\u4e0b\uff1a<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u7d93\u6fdf\u90e893\u5e746\u670814\u65e5\u7d93\u5546\u5b57\u7b2c09300562830\u865f\u51fd\u6709\u95dc\u9910\u9928\u696d(F501060)\u3001\u98f2\u9152\u5e97\u696d(F501050)\u4e4b\u8aaa\u660e\u7565\u4ee5\uff1a\uff62~\u6309\u516c\u53f8\u767b\u8a18\u4e4b\u6240\u71df\u4e8b\u696d\uff62F501060\u9910\u9928\u696d\uff63\u4fc2\u6307\uff62\u51e1\u5f9e\u4e8b\u4e2d\u897f\u5404\u5f0f\u9910\u98df\u4f9b\u61c9\u9ede\u53eb\u5f8c\u7acb\u5373\u5728\u73fe\u5834\u98df\u7528\u4e4b\u884c\u696d\u3002\u5982\u4e2d\u897f\u5f0f\u9910\u9928\u696d\u3001\u65e5\u5f0f\u9910\u9928\u696d\u3001\u6cf0\u570b\u9910\u5ef3\u3001\u8d8a\u5357\u9910\u5ef3\u3001\u5370\u5ea6\u9910\u5ef3\u3001\u9435\u677f\u71d2\u5e97\u3001\u97d3\u570b\u70e4\u8089\u5e97\u3001\u98ef\u9928\u3001\u98df\u5802\u3001\u5c0f\u5403\u5e97\u7b49\u3002\u5305\u62ec\u76d2\u9910\u3002\uff63\u3001\uff62F501050\u98f2\u9152\u5e97\u696d\uff63\u4fc2\u6307\uff62\u51e1\u5f9e\u4e8b\u9152\u7cbe\u98f2\u6599\u4e4b\u9910\u98f2\u670d\u52d9\uff0c\u4f46\u7121\u63d0\u4f9b\u966a\u9152\u54e1\u4e4b\u884c\u696d\u3002\u5305\u62ec\u5564\u9152\u5c4b\u3001\u98f2\u9152\u5e97\u7b49\u3002\uff63\uff0c\u524d\u8005\u4e3b\u8981\u4fc2\u4ee5\u63d0\u4f9b\u9910\u98df\u70ba\u4e3b\uff0c\u4e26\u5f97\u5c0d\u7528\u9910\u9867\u5ba2\u63d0\u4f9b\u9152\u985e\u98f2\u6599\u3002\u5f8c\u8005\u4ee5\u63d0\u4f9b\u9152\u985e\u70ba\u4e3b\uff0c\u7c21\u9910\u70ba\u8f14\u3002\u696d\u8005\u65bc\u71df\u696d\u5834\u6240\u5167\uff0c\u540c\u6642\u63d0\u4f9b\u9910\u98f2\u53ca\u9152\u985e\u3001\u98f2\u6599\u670d\u52d9\u6642\uff0c\u5176\uff62\u4e3b\uff63\u3001\uff62\u8f14\uff63\u696d\u4e4b\u8a8d\u5b9a\uff0c\u61c9\u53ef\u53c3\u914c\u71df\u696d\u6536\u5165\u3001\u54e1\u5de5\u4eba\u6578\u6bd4\u4f8b\u8207\u5546\u865f\u540d\u7a31\u3001\u8a2d\u65bd\u3001\u5ee3\u544a\u62db\u724c\u3001\u83dc\u55ae\u7b49\u9805\u76ee\uff0c\u7d9c\u5408\u5176\u6574\u9ad4\u7d93\u71df\u578b\u614b\uff0c\u4f9d\u500b\u6848\u5177\u9ad4\u4e8b\u5be6\u8a8d\u5b9a\u3002\u81f3\u9152\u985e\u4e4b\u4f86\u6e90\uff0c\u5247\u975e\u5c6c\u8a8d\u5b9a\u4e4b\u9805\u76ee\uff0c\u4f75\u70ba\u6558\u660e\u3002\uff63\u3002<\/p>\n<cite>by\u7d93\u6fdf\u90e893\u5e746\u670814\u65e5\u7d93\u5546\u5b57\u7b2c09300562830\u865f\u51fd<\/cite><\/blockquote>\n\n\n\n<p>\u4e8c\u3001\u884c\u696d\u8a8d\u5b9a\u8981\u4ef6\uff1a<\/p>\n\n\n\n<p>(\u4e00)\u3001\u7a3d\u67e5\u6642\u6d88\u8cbb\u5ba2\u4eba\u4e4b\u6d88\u8cbb\u5167\u5bb9\u4ee5\u9152\u70ba\u4e3b\uff0c\u4ee5\u9910\u70ba\u8f14\uff0c\u4e0d\u5099\u966a\u4f8d\u670d\u52d9\u71df\u5229\u3002<\/p>\n\n\n\n<p>(\u4e8c)\u3001\u7a3d\u67e5\u6642\u7121\u6d88\u8cbb\u5ba2\u4eba\uff0c\u82e5\u62db\u724c\u540d\u7a31\u6709\u66a2\u98f2\u3001\u7f8e\u9152\u3001PUB\u3001BAR\u3001lounge bar\u7b49\u5b57\u6a23\uff0c\u7121\u5eda\u623f\u8a2d\u65bd\u6216\u50c5\u5099\u6709\u716e\u9ede\u5fc3\u4e4b\u8a2d\u65bd\uff0c\u6ac3\u53f0\u5f8c\u65b9\u4ee5\u9152\u54c1\u9673\u5217\u67b6\u70ba\u4e3b\uff0c\u9152\u54c1\u9673\u5217\u904e\u534a\u3001\u5177\u5bc4\u9152\u6ac3..\u7b49\uff0c\u4e0d\u5099\u966a\u4f8d\u670d\u52d9\u71df\u5229\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u9678\u3001\u98f2\u9152\u5e97\u696d\uff0c\u7a05\u52d9\u4e0a\u6709\u7121\u9700\u6ce8\u610f\u4e4b\u8655?<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<ul 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