{"id":2107,"date":"2023-09-06T16:28:39","date_gmt":"2023-09-06T08:28:39","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2107"},"modified":"2023-09-14T23:11:55","modified_gmt":"2023-09-14T15:11:55","slug":"%e9%81%8a%e8%89%87%e8%88%87%e5%8b%95%e5%8a%9b%e5%b0%8f%e8%88%b9%e9%a7%95%e9%a7%9b%e8%a8%93%e7%b7%b4%e6%a9%9f%e6%a7%8b%e9%9d%9e%e5%85%ac%e5%8f%b8%e7%b5%84%e7%b9%94%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2107","title":{"rendered":"\u904a\u8247\u8207\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u8a13\u7df4\u6a5f\u69cb(\u975e\u516c\u53f8\u7d44\u7e54)\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406\/\u65b0\u7af9\u6703\u8a08\u5e2b\u5730\u653f\u58eb"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u58f9\u3001\u7c21\u4ecb<\/strong><\/h1>\n\n\n\n

\u4e00\u3001\u52d5\u529b\u5c0f\u8239\uff1a<\/p>\n\n\n\n

1.\u8239\u8236\u6cd5\u6307\u51fa\u300c\u52d5\u529b\u5c0f\u8239\u300d\u662f\u70ba\u7e3d\u5678\u4f4d\u672a\u6eff 20 \u4e4b\u52d5\u529b\u8239\u8236\u3002\u52d5\u529b\u5c0f\u8239\u300d\u9818\u6709\u7684\u8239\u724c\uff0c\u6b63\u5f0f\u540d\u7a31\u662f\u300c\u4e2d\u83ef\u6c11\u570b\u5c0f\u8239\u57f7\u7167\u300d\u3002<\/p>\n\n\n\n

2.\u5c0f\u8239\u64cd\u4f5c\u4eba\u54e1(\u99d5\u99db)\u8cc7\u683c\u53d6\u5f97\u7684\u7ba1\u9053\u5f88\u591a\uff0c\u70ba\u4eba\u719f\u77e5\u4e4b\u4e00\u662f\u900f\u904e\u53c3\u52a0\u99d5\u8a13\u73ed\u8a13\u7df4\u5408\u683c\uff0c\u7d93\u99d5\u7167\u6e2c\u9a57\u53ca\u683c\u5f8c\u53d6\u5f97\u99d5\u99db\u57f7\u7167\u3002<\/p>\n\n\n\n

3.\u4f9d\u52d5\u529b\u5c0f\u8239\u71df\u696d\u8207\u5426\uff0c\u5176\u5c0d\u61c9\u7684\u99d5\u99db\u8cc7\u683c\u5247\u5206\u70ba\u300c\u71df\u696d\u7528\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u57f7\u7167\u300d\u8207\u300c\u81ea\u7528\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u57f7\u7167\u300d\u5169\u9805\u3002<\/p>\n\n\n\n

4.\u99d5\u99db\u71df\u696d\u7528\u52d5\u529b\u5c0f\u8239\u9700\u53d6\u5f97\u300c\u71df\u696d\u7528\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u57f7\u7167\u300d\uff0c\u800c\u53d6\u5f97\u300c\u71df\u696d\u7528\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u57f7\u7167\u300d\u6216\u300c\u81ea\u7528\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u57f7\u7167\u300d\u8005\uff0c\u53ef\u99d5\u99db\u81ea\u7528\u52d5\u529b\u5c0f\u8239\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u904a\u8247\uff1a<\/p>\n\n\n\n

1.\u300c\u904a\u8247\u300d\u9818\u6709\u7684\u8239\u724c\uff0c\u6b63\u5f0f\u540d\u7a31\u662f\u300c\u4e2d\u83ef\u6c11\u570b\u904a\u8247\u8b49\u66f8\u300d\u3002<\/p>\n\n\n\n

2.\u904a\u8247\u64cd\u4f5c\u4eba\u54e1(\u99d5\u99db)\u8cc7\u683c\u53d6\u5f97\u7684\u7ba1\u9053\u5f88\u591a\uff0c\u70ba\u4eba\u719f\u77e5\u4e4b\u4e00\u662f\u900f\u904e\u53c3\u52a0\u99d5\u8a13\u73ed\u8a13\u7df4\u5408\u683c\uff0c\u7d93\u99d5\u7167\u6e2c\u9a57\u53ca\u683c\u5f8c\u53d6\u5f97\u99d5\u99db\u57f7\u7167\uff08\u4e8c\u7b49\u904a\u8247\u99d5\u99db\u57f7\u7167\u9700\u6e2c\u9a57\uff1b\u4e00\u7b49\u904a\u8247\u99d5\u99db\u57f7\u7167\u53ea\u9700\u8a13\u7df4\uff0c\u7121\u9700\u518d\u6e2c\uff09\u3002<\/p>\n\n\n\n

3.\u4f9d\u904a\u8247\u5168\u8239\u9577\u5ea6\u4e4b\u4e0d\u540c\uff08\u975e\u4ee5\u7e3d\u5678\u4f4d\u5340\u5206\uff09\uff0c\u5176\u5c0d\u61c9\u7684\u99d5\u99db\u8cc7\u683c\u53ef\u5206\u70ba\u300c\u4e00\u7b49\u904a\u8247\u99d5\u99db\u57f7\u7167\u300d\u8207\u300c\u4e8c\u7b49\u904a\u8247\u99d5\u99db\u57f7\u7167\u300d\u5169\u9805\u3002<\/p>\n\n\n\n

4.\u99d5\u99db 24 \u516c\u5c3a\u4ee5\u4e0b\u904a\u8247\u9700\u53d6\u5f97\u300c\u4e8c\u7b49\u904a\u8247\u99d5\u99db\u57f7\u7167\u300d\uff0c\u99d5\u99db 24 \u516c\u5c3a\u4ee5\u4e0a\u904a\u8247\u9700\u53d6\u5f97\u300c\u4e00\u7b49\u904a\u8247\u99d5\u99db\u57f7\u7167\u300d\u3002<\/p>\n\n\n\n

\u8cb3\u3001\u8a2d\u7acb\u6d41\u7a0b<\/strong><\/h1>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u4e00\u3001\u5411\u4ea4\u901a\u90e8\u822a\u6e2f\u5c40\u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef<\/strong><\/h2>\n\n\n\n

1.<\/strong>\u71df\u904b\u8a08\u756b\u66f8\u5167\u5bb9\u5982\u4e0b\uff1a<\/p>\n\n\n\n

A.<\/strong>\u904a\u8247\u6216\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u8a13\u7df4\u6a5f\u69cb\u540d\u7a31\u53ca\u7d44\u7e54\u7ae0\u7a0b\u8349\u6848\u3002<\/p>\n\n\n\n

I.<\/strong>\u540d\u7a31\uff1a\u25cb\u25cb\u25cb\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u8a13\u7df4\u73ed<\/p>\n\n\n\n

II.<\/strong>\u7d44\u7e54\u7ae0\u7a0b\u8349\u6848\u3002<\/p>\n\n\n\n

B.<\/strong>\u73ed\u5740\u53ca\u73ed\u820d\u4f4d\u7f6e\u7565\u5716\u3002<\/p>\n\n\n\n

I.<\/strong>\u73ed\u5740\uff1a\u25cb\u25cb\u5e02\u25cb\u25cb\u5340\u25cb\u25cb\u8def\u25cb\u25cb\u865f<\/p>\n\n\n\n

II.<\/strong>\u73ed\u820d\u4f4d\u7f6e\u7565\u5716<\/p>\n\n\n\n

C.<\/strong>\u64ec\u8a2d\u8a13\u7df4\u73ed\u5225\u3001\u8a13\u7df4\u8ab2\u7a0b\u3001\u8a13\u7df4\u671f\u9650\u3001\u5168\u671f\u4e0a\u8ab2\u7e3d\u6642\u6578\u53ca\u6559\u6750\u5927\u7db1\u3002<\/p>\n\n\n\n

I.<\/strong>\u64ec\u8a2d\u8a13\u7df4\u73ed\u5225\uff1a<\/p>\n\n\n\n

i.<\/strong>\u81ea\u7528\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u8a13\u7df4\u73ed<\/p>\n\n\n\n

ii.<\/strong>\u71df\u696d\u7528\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u8a13\u7df4\u73ed<\/p>\n\n\n\n

II.<\/strong>\u8a13\u7df4\u8ab2\u7a0b\uff1a\u8a13\u7df4\u671f\u9650\u8207\u5168\u671f\u4e0a\u8ab2\u7e3d\u6642\u6578\u5982\u4e0b\u5217\u8aaa\u660e<\/p>\n\n\n\n

i.<\/strong>\u81ea\u7528\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u8a13\u7df4\u8ab2\u7a0b\uff1a\u5b78\u79d1 24 \u5c0f\u6642\u8207\u5be6\u4f5c 24 \u5c0f\u6642\uff1b\u7e3d\u8a08\u8a13 \u7df4\u6642\u6578 48 \u5c0f\u6642\u3002<\/p>\n\n\n\n

\u7532\u3001<\/strong>\u5b78\u79d1\uff1aa.\u907f\u78b0\u898f\u5247\u8207\u6d77\u4e8b\u6cd5\u898f\uff084 \u5c0f\u6642\uff09 b.\u822a\u6d77\u5e38\u8b58\uff084 \u5c0f\u6642\uff09 c.\u8239\u6a5f\u5e38\u8b58\uff084 \u5c0f\u6642\uff09 d.\u8239\u85dd\u8207\u64cd\u8239\uff084 \u5c0f\u6642\uff09 e.\u6c23\uff08\u6d77\uff09\u8c61\u5e38\u8b58\uff084 \u5c0f\u6642\uff09 f.\u901a\u8a0a\u8207\u7dca\u6025\u63aa\u65bd\uff084 \u5c0f\u6642\uff09<\/p>\n\n\n\n

\u4e59\u3001<\/strong>\u5be6\u4f5c\uff1a\u96e2\u5cb8\u3001\u76f4\u7dda\u524d\u9032\u3001\u5f8c\u9000\u3001\u8f49\u5f4e\u3001 S \u578b\u524d\u9032\u3001\u4eba\u54e1\u641c\u6551\u53ca\u9760\u5cb8\u7b49\u4e03\u9805\uff0824 \u5c0f\u6642\uff09<\/p>\n\n\n\n

ii.<\/strong>\u71df\u696d\u7528\u52d5\u529b\u5c0f\u8239\u99d5\u99db\u8a13\u7df4\u8ab2\u7a0b\uff1a\u5b78\u79d1 48 \u5c0f\u6642\u8207\u5be6\u4f5c 48 \u5c0f\u6642\uff1b\u7e3d\u8a08 \u8a13\u7df4\u6642\u6578 96 \u5c0f\u6642\u3002<\/p>\n\n\n\n

\u7532\u3001<\/strong>\u5b78\u79d1\uff1aa.\u907f\u78b0\u898f\u5247\u8207\u6d77\u4e8b\u6cd5\u898f\uff088 \u5c0f\u6642\uff09 b.\u822a\u6d77\u5e38\u8b58\uff088 \u5c0f\u6642\uff09 c.\u8239\u6a5f\u5e38\u8b58\uff088 \u5c0f\u6642\uff09 d.\u8239\u85dd\u8207\u64cd\u8239\uff088 \u5c0f\u6642\uff09 e.\u6c23\uff08\u6d77\uff09\u8c61\u5e38\u8b58\uff088 \u5c0f\u6642\uff09 f.\u901a\u8a0a\u8207\u7dca\u6025\u63aa\u65bd\uff088 \u5c0f\u6642\uff09<\/p>\n\n\n\n

\u4e59\u3001<\/strong>\u5be6\u4f5c\uff1a\u96e2\u5cb8\u3001\u76f4\u7dda\u524d\u9032\u3001\u5f8c\u9000\u3001\u8f49\u5f4e\u3001 S \u578b\u524d\u9032\u3001\u4eba\u54e1\u641c\u6551\u53ca\u9760\u5cb8\u7b49\u4e03\u9805\uff0848 \u5c0f\u6642\uff09<\/p>\n\n\n\n

iii.\u6559\u6750\u3002<\/strong><\/p>\n\n\n\n

D.<\/strong>\u8ca0\u8cac\u4eba\u3001\u5e2b\u8cc7\u8eab\u5206\u8cc7\u6599\uff0c\u53ca\u5176\u6709\u95dc\u4e4b\u8b49\u660e\u6587\u4ef6\u3002<\/p>\n\n\n\n

I.<\/strong>\u73ed\u4e3b\u4efb\uff1a\u25cb\u25cb\u25cb<\/p>\n\n\n\n

II.<\/strong>\u5e2b\u8cc7\u8eab\u5206\u8cc7\u6599\uff1a\u6559\u5e2b\u540d\u518a\u3002<\/p>\n\n\n\n

III.<\/strong>\u5b78\u79d1\u6559\u5e2b\u8b49\u7167<\/p>\n\n\n\n

IV.<\/strong>\u8853\u79d1\u6559\u5e2b\u8b49\u7167<\/p>\n\n\n\n

E.<\/strong>\u9810\u5b9a\u8a13\u7df4\u6c34\u57df\u53ca\u4f7f\u7528\u571f\u5730\u8207\u5efa\u7bc9\u7269\u4f4d\u5740\u3002<\/p>\n\n\n\n

I.<\/strong>\u9810\u5b9a\u8a13\u7df4\u6c34\u57df\uff1a\u25cb\u25cb\u25cb\u6c34\u57df\u3002<\/p>\n\n\n\n

II.<\/strong>\u4f7f\u7528\u571f\u5730\u8207\u5efa\u7bc9\u7269\u4f4d\u5740\uff1a\u25cb\u25cb\u5e02\u25cb\u25cb\u5340\u25cb\u25cb\u8def\u25cb\u25cb\u865f<\/p>\n\n\n\n

F.<\/strong>\u8a13\u7df4\u8a2d\u5099\u660e\u7d30\u9805\u76ee\u3002<\/p>\n\n\n\n

I.<\/strong>\u8a13\u7df4\u7528\u8239\u8247\uff1a\u52d5\u529b\u5c0f\u8239\u8b49\u66f8\u5f71\u672c\u3002<\/p>\n\n\n\n

II.<\/strong>\u81ea\u7528\u53ca\u71df\u696d\u7528\u52d5\u529b\u5c0f\u8239\uff1a\u8a13\u7df4\u8239\u25cb\u8258\uff08\u8239\u9577\u6eff 10 \u516c\u5c3a\u4ee5\u4e0a\uff09\u3002<\/p>\n\n\n\n

III.<\/strong>\u8ab2\u5802\u6559\u5ba4\uff1a\u25cb\u9593\uff08\u5e73\u9762\u5716\u66a8\u6d88\u9632\u5b89\u5168\u6aa2\u67e5\u8868\uff09\u3002<\/p>\n\n\n\n

IV.<\/strong>\u8ab2\u684c\u6905\uff1a\u4e00\u9593\u6559\u5ba4\u25cb\u5957\uff0c\u5171\u25cb\u5957\u3002<\/p>\n\n\n\n

V.<\/strong>\u6559\u5b78\u8a2d\u5099\uff1a\u8b1b\u684c\u3001\u9ed1\u677f\u3001\u767d\u677f\u3001\u6295\u5f71\u6a5f\u3001\u6559\u5b78\u5f71\u789f\u6a5f\u3001\u5716\u66f8\u8207\u639b\u5716\u3001\u6559\u5ba4\u8a2d\u5099\u8207\u6559\u5b78\u8a2d\u5099\u76ee\u9304\uff08\u6e05\u518a\u66a8\u7167\u7247\uff09\u3002<\/p>\n\n\n\n

G.<\/strong>\u9810\u4f30\u6bcf\u5e74\u6210\u672c\u53ca\u64ec\u6536\u53d6\u4e4b\u6bcf\u5b78\u54e1\u8cbb\u7528\u3002<\/p>\n\n\n\n

H.<\/strong>\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u4e4b\u767b\u8a18\u7c3f\u8b04\u672c\u3002\u4f46\u8a72\u8b04\u672c\u80fd\u4ee5\u96fb\u8166\u8655\u7406\u9054\u6210\u67e5\u8a62\u76ee\u7684\u8005\uff0c\u5f97\u514d\u63d0\u51fa\u3002<\/p>\n\n\n\n

I.<\/strong>\u571f\u5730\u53ca\u5efa\u7bc9\u7269\u4e4b\u4f7f\u7528\u6b0a\u540c\u610f\u66f8\u3002<\/p>\n\n\n\n

J.<\/strong>\u61c9\u7d93\u8a13\u7df4\u6c34\u57df\u7ba1\u7406\u6a5f\u95dc\u4f9d\u6cd5\u8a31\u53ef\u8005\uff0c\u5176\u6838\u767c\u4e4b\u8a31\u53ef\u6587\u4ef6\u6216\u6c34\u57df\u6d3b\u52d5\u7ba1\u7406\u6a5f\u95dc\u6838\u767c\u4e4b\u975e\u5c08\u7528\u540c\u610f\u6587\u4ef6\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u5411\u4ea4\u901a\u90e8\u822a\u6e2f\u5c40\u7533\u8acb\u8a31\u53ef\u71df\u696d<\/strong><\/h2>\n\n\n\n

A.<\/strong>\u7533\u8acb\u66f8<\/p>\n\n\n\n

B.<\/strong>\u8a13\u7df4\u6a5f\u69cb\u7d44\u7e54\u540d\u518a\u3002<\/p>\n\n\n\n

C.<\/strong>\u8a13\u7df4\u6a5f\u69cb\u7d44\u7e54\u7ae0\u7a0b\u3002<\/p>\n\n\n\n

D.<\/strong>\u62db\u751f\u7c21\u7ae0\uff1a\u61c9\u8f09\u660e\u6838\u51c6\u7acb\u6848\u4e4b\u4e3b\u7ba1\u6a5f\u95dc\u53ca\u6838\u51c6\u6587\u865f\u3001\u8a13\u7df4\u73ed\u5225\u5168\u929c\u3001\u73ed\u5740\u3001\u62db\u751f\u4eba\u6578\u3001\u8a13\u7df4\u8ab2\u7a0b\u3001\u8a13\u7df4\u6642\u9593\u3001\u53c3\u8a13\u8cc7\u683c\u3001\u7d50\u8a13\u5b78\u54e1\u53c3\u52a0\u99d5\u99db\u57f7\u7167\u6e2c\u9a57\u8f14\u5c0e\u63aa\u65bd\u3001\u6536\u8cbb\u57fa\u6e96\u53ca\u9000\u8cbb\u898f\u5b9a\u3002<\/p>\n\n\n\n

E.<\/strong>\u4f5c\u696d\u9808\u77e5\u3002<\/p>\n\n\n\n

F.<\/strong>\u500b\u4eba\u8cc7\u6599\u6a94\u6848\u5b89\u5168\u7dad\u8b77\u8a08\u756b\u3002<\/p>\n\n\n\n

\u4e09\u3001\u570b\u7a05\u5c40\u8fa6\u7406\u71df\u696d\u767b\u8a18<\/strong><\/h2>\n\n\n\n

\u7533\u8acb\u7d71\u4e00\u7de8\u865f(\u6263\u7e73\u7528)\u53ca\u7a05\u7c4d\u7de8\u865f(\u5831\u7a05\u7528)\u3002<\/p>\n\n\n\n

\u53c3\u3001\u7a05\u52d9\u7533\u5831<\/strong><\/h1>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u4e00\u3001\u99d5\u8a13\u73ed\u7d44\u7e54\u578b\u614b\uff1a<\/h3>\n\n\n\n

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