{"id":2315,"date":"2024-07-18T22:25:51","date_gmt":"2024-07-18T14:25:51","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2315"},"modified":"2024-07-18T22:25:52","modified_gmt":"2024-07-18T14:25:52","slug":"%e5%b0%88%e6%a5%ad%e7%87%9f%e9%80%a0%e6%a5%ad%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b%e5%8f%8a%e8%b2%a1%e7%a8%85%e8%99%95%e7%90%86","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2315","title":{"rendered":"\u5c08\u696d\u71df\u9020\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

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


\u5c08\u696d\u71df\u9020\u696d\uff0c\u4f9d\u71df\u9020\u696d\u6cd5\u7b2c3\u689d\u4e4b\u540d\u8a5e\u5b9a\u7fa9\uff0c\u4fc2\u6307\u7d93\u5411\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u8fa6\u7406\u8a31\u53ef\u3001\u767b\u8a18\uff0c\u5f9e\u4e8b\u5c08\u696d\u5de5\u7a0b\u4e4b\u5ee0\u5546\u3002\u800c\u7d9c\u5408\u71df\u9020\u696d\uff0c\u4fc2\u6307\u7d93\u5411\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u8fa6\u7406\u8a31\u53ef\u3001\u767b\u8a18\uff0c\u7d9c\u7406\u71df\u7e55\u5de5\u7a0b\u65bd\u5de5\u53ca\u7ba1\u7406\u7b49\u6574\u9ad4\u6027\u5de5\u4f5c\u4e4b\u5ee0\u5546\u3002\u5169\u8005\u6709\u4e9b\u8a31\u5dee\u7570\u3002<\/p>\n\n\n\n

\u5c08\u696d\u71df\u9020\u696d\uff0c\u4f9d\u71df\u9020\u696d\u6cd5\u7b2c8\u689d\u898f\u5b9a\uff0c\u5c08\u696d\u5de5\u7a0b\u9805\u76ee\u53c8\u7d30\u5206\u70ba\u92fc\u69cb\u3001\u64cb\u571f\u652f\u6490\u53ca\u571f\u65b9\u3001\u57fa\u790e\u3001\u65bd\u5de5\u5854\u67b6\u540a\u88dd\u53ca\u6a21\u677f\u3001\u9810\u62cc\u6df7\u51dd\u571f\u3001\u71df\u5efa\u947d\u63a2\u3001\u5730\u4e0b\u7ba1\u7dda\u3001\u5e37\u5e55\u7246\u3001\u5ead\u5712\u3001\u666f\u89c0\u3001\u74b0\u5883\u4fdd\u8b77\u3001\u9632\u6c34\u5de5\u7a0b\u7b49\u2026\u3002<\/p>\n\n\n\n

\u5c08\u696d\u71df\u9020\u696d\uff0c\u4e3b\u8981\u9700\u5177\u5099\u8cc7\u672c\u984d\u5728\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0a\u3001\u9700\u6709\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\u3001\u64b0\u5beb\u71df\u904b\u8a08\u756b\u66f8\u3001\u71df\u696d\u5730\u5740\u9700\u5408\u6cd5\u53ef\u4f7f\u7528\u7b49\u689d\u4ef6\u3002<\/p>\n\n\n\n

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

\u4e00\u3001    \u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u4e4b\u8a31\u53ef\u6d41\u7a0b\u4ecb\u7d39<\/p>\n\n\n\n

(\u4e00)   \u6240\u71df\u4e8b\u696d\u4ee3\u865f\u67e5\u8a62\uff1a<\/p>\n\n\n\n

 E103011 \u92fc\u69cb\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

 E103021 \u64cb\u571f\u652f\u6490\u53ca\u571f\u65b9\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

E103031 \u57fa\u790e\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

E103041 \u65bd\u5de5\u5854\u67b6\u540a\u88dd\u53ca\u6a21\u7248\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

E103051 \u9810\u62cc\u6df7\u51dd\u571f\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

E103061 \u71df\u5efa\u947d\u63a2\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

E103071 \u5730\u4e0b\u7ba1\u7dda\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

E103081 \u5e37\u5e55\u7246\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

E103091 \u5ead\u5712\u3001\u666f\u89c0\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

E103101 \u74b0\u5883\u4fdd\u8b77\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

E103111 \u9632\u6c34\u5de5\u7a0b\u5c08\u696d\u71df\u9020\u696d<\/p>\n\n\n\n

(\u4e8c) \u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a\u5167\u653f\u90e8\u570b\u571f\u7ba1\u7406\u7f72<\/p>\n\n\n\n

(\u4e09) \u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a\u5404\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u653f\u5e9c\u5efa\u8a2d\u8655(\u5c40)<\/p>\n\n\n\n

\u4e8c\u3001\u8a2d\u7acb\u6d41\u7a0b\u61c9\u5099\u6587\u4ef6 :
(\u4e00)\u3001\u7533\u8acb\u6240\u71df\u4e8b\u696d\u9810\u67e5
\u65b0\u7c4c\u8a2d\u516c\u53f8\uff08\u5546\u696d\uff09\u5411\u7d93\u6fdf\u90e8\u4e2d\u90e8\u8fa6\u516c\u5ba4\uff08\u5404\u7e23\u5e02\u653f\u5e9c\uff09\u7533\u8fa6\u516c\u53f8\uff08\u5546 \u696d\uff09\u540d\u7a31\u53ca\u6240\u71df\u4e8b\u696d\u767b\u8a18\u9810\u67e5\uff1b\u5df2\u8a2d\u7acb\u516c\u53f8\uff08\u5546\u696d\uff09\u5411\u7d93\u6fdf\u90e8\u4e2d\u90e8\u8fa6\u516c \u5ba4\uff08\u5404\u7e23\u5e02\u653f\u5e9c\uff09\u7533\u8fa6\u516c\u53f8\uff08\u5546\u696d\uff09\u8b8a\u66f4\u540d\u7a31\u6216\u6240\u71df\u4e8b\u696d\u767b\u8a18\u9810\u67e5\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001\u5411\u7e23\u5e02\u653f\u5e9c\u5efa\u8a2d\u8655(\u5c40)\u7533\u8acb\u5c08\u696d\u71df\u9020\u696d\u7c4c\u8a2d\u8a31\u53ef
1\u3001\u5c08\u696d\u71df\u9020\u696d\u8a31\u53ef\u7533\u8acb\u66f8\u4e09\u4efd<\/p>\n\n\n\n

2\u3001\u71df\u9020\u696d\u8a31\u53ef\u4e4b\u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n

3\u3001\u767c\u8d77\u4eba\u6216\u5408\u5925\u4eba\u59d3\u540d\u3001\u4f4f\u6240\u6216\u5c45\u6240\u3001\u5c65\u6b77\u53ca\u8a8d\u8cc7\u8b49\u660e\u6587\u4ef6\uff08\u4f9d\u5c08\u696d\u71df\u9020\u696d\u8a31\u53ef\u7533\u8acb\u66f8\u586b\u5beb\u9805\u76ee\u6aa2\u9644\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\uff09<\/p>\n\n\n\n

4\u3001\u71df\u696d\u8a08\u756b<\/p>\n\n\n\n

5\u3001\u8ca0\u8cac\u4eba\u6700\u8fd1\u4e09\u500b\u6708\u5167\u6236\u7c4d\u8b04\u672c\u3001\u570b\u6c11\u8eab\u5206\u8b49\u6216\u5176\u4ed6\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u6b63\u3001\u5f71\u672c\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09\u4e59\u4efd\uff08\u5916\u570b\u71df\u9020\u696d\u53e6\u4f9d\u5916\u570b\u71df\u9020\u696d\u8a2d\u7acb\u767b\u8a18\u57fa\u672c\u8cc7\u6599\u5361\u6aa2\u9644\uff1b\u5916\u570b\u4eba\u70ba\u672c\u570b\u71df\u9020\u696d\u8ca0\u8cac\u4eba\u8005\uff0c\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u6bd4\u7167\u5916\u570b\u71df\u9020\u696d\u8a2d\u7acb\u767b\u8a18\u4e4b\u76f8\u95dc\u898f\u5b9a\u8fa6\u7406\uff09\u3002<\/p>\n\n\n\n

6\u3001\u8ca0\u8cac\u4eba\u534a\u8eab\u812b\u5e3d\u4e8c\u540b\u7167\u7247\u56db\u5f35\uff08\u4e09\u5f35\u81ea\u884c\u9ecf\u8cbc\u65bc\u7533\u8acb\u66f8\u9918\u4e00\u5f35\u6d6e\u8cbc)<\/p>\n\n\n\n

7\u3001\u71df\u696d\u5730\u5740\u623f\u5c4b\u4f7f\u7528\u57f7\u7167\u5f71\u672c\u6216\u5408\u6cd5\u623f\u5c4b\u8b49\u660e\u6587\u4ef6\u53ca\u5206\u5340\u4f7f\u7528\u8b49\u660e\u5f71\u672c\uff08\u4f7f\u7528\u57f7\u7167\u5df2\u8a3b\u660e\u5206\u5340\u4f7f\u7528\u8005\u514d\u9644\uff09\u5404\u4e59\u4efd\uff08\u5efa\u7bc9\u7269\u4e4b\u6838\u5b9a\u4f7f\u7528\u985e\u7d44\uff0c\u4f9d\u5efa\u7bc9\u6cd5\u7b2c\u4e03\u5341\u4e09\u689d\u7b2c\u4e8c\u9805\u898f\u5b9a\uff0c\u5728\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u514d\u8fa6\u7406\u8b8a\u66f4\u4f7f\u7528\u57f7\u7167\u4e4b\u4f7f\u7528\u8b8a\u66f4\uff0c\u4f9d\u5404\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u5efa\u7bc9\u6a5f\u95dc\u4e4b\u898f\u5b9a\u8fa6\u7406\uff09<\/p>\n\n\n\n

8\u3001\u623f\u5c4b\u5408\u6cd5\u4f7f\u7528\u6b0a\u5229\u8b49\u660e\u6587\u4ef6\u4e4b\u6cd5\u9662\u516c\u8b49\u66f8\uff08\u71df\u696d\u5730\u5740\u4e4b\u623f\u5c4b\uff0c\u5982\u4fc2\u8ca0\u8cac\u4eba\u6216\u516c\u53f8\u6240\u6709\uff0c\u514d\u9644\u623f\u5c4b\u5408\u6cd5\u4f7f\u7528\u6b0a\u5229\u8b49\u660e\u6587\u4ef6\u516c\u8b49\u66f8\uff0c\u61c9\u6aa2\u9644\u5efa\u7bc9\u6539\u826f\u7269\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u5404\u4e59\u4efd\u3002<\/p>\n\n\n\n

9\u3001\u6280\u5e2b\u767b\u8a18\u8b49\u66f8\u6b63\u3001\u5f71\u672c\uff0c\u6216\u5efa\u7bc9\u5e2b\u767b\u8a18\u8b49\u66f8\u6b63\u3001\u5f71\u672c\u5404\u4e59\u4efd\u3002<\/p>\n\n\n\n

10\u3001\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\uff08\u4e3b\u4efb\u6280\u5e2b\u3001\u4e3b\u4efb\u5efa\u7bc9\u5e2b\uff09\u6700\u8fd1\u4e09\u500b\u6708\u5167\u6236\u7c4d\u8b04\u672c\u3001\u570b\u6c11\u8eab\u5206\u8b49\u6216\u5176\u4ed6\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u6b63\u3001\u5f71\u672c\u4e59\u4efd\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09\uff0c\u6280\u5e2b\u6216\u5efa\u7bc9\u5e2b\u61c9\u651c\u5e36\u570b\u6c11\u8eab\u5206\u8b49\u6216\u5176\u4ed6\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u89aa\u8d74\u767b\u8a18\u6a5f\u95dc\u7c3d\u540d\uff1b\u5916\u570b\u4eba\u70ba\u672c\u570b\u71df\u9020\u696d\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\u8005\uff0c\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u6bd4\u7167\u5916\u570b\u71df\u9020\u696d\u8a2d\u7acb\u767b\u8a18\u4e4b\u76f8\u95dc\u898f\u5b9a\u8fa6\u7406\u3002<\/p>\n\n\n\n

11\u3001\u5c08\u696d\u71df\u9020\u696d\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\uff08\u4e3b\u4efb\u6280\u5e2b\u3001\u4e3b\u4efb\u5efa\u7bc9\u5e2b\uff09\u8cc7\u683c\u8b49\u660e\u66f8\u4e09\u4efd\u3002<\/p>\n\n\n\n

12\u3001 \u5c08\u696d\u71df\u9020\u696d\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\uff08\u4e3b\u4efb\u6280\u5e2b\u3001\u4e3b\u4efb\u5efa\u7bc9\u5e2b\uff09\u8cc7\u683c\u8b49\u660e\u66f8\u6240\u9644\u8b49\u660e\u6587\u4ef6\uff08\u71df\u9020\u696d\u6cd5\u65bd\u884c\u524d\u5df2\u53d7\u8058\u71df\u9020\u696d\u70ba\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\uff08\u4e3b\u4efb\u6280\u5e2b\u3001\u4e3b\u4efb\u5efa\u7bc9\u5e2b\uff09\u4e4b\u6280\u5e2b\u6216\u5efa\u7bc9\u5e2b\uff0c\u5176\u8b49\u66f8\u80cc\u9762\u7d93\u4e3b\u7ba1\u6a5f\u95dc\u5df2\u6279\u8a3b\u7d93\u6b77\u8005\uff0c\u5f97\u514d\u9644\u5404\u8a72\u670d\u52d9\u8b49\u660e\u66f8\u6216\u586b\u5177\u7d93\u6b77\u8b49\u660e\u66f8\uff09\uff1a<\/p>\n\n\n\n

\uff081\uff09       \u4f9d\u683c\u5f0f\u8a73\u5217\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\uff08\u4e3b\u4efb\u6280\u5e2b\u3001\u4e3b\u4efb\u5efa\u7bc9\u5e2b\uff09\u670d\u52d9\u8b49\u660e\u66f8\uff0c\u4e26\u9644\u5404\u8a72\u670d\u52d9\u8b49\u660e\u66f8\u6b63\u3001\u5f71\u672c\u5404\u4e59\u4efd\u3002<\/p>\n\n\n\n

\uff082\uff09       \u4f9d\u683c\u5f0f\u586b\u5177\u7d93\u6b77\u8b49\u660e\u66f8\u3002<\/p>\n\n\n\n

\uff083\uff09       \u4f9d\u300c\u5c08\u696d\u71df\u9020\u696d\u4e4b\u8cc7\u672c\u984d\u53ca\u5176\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\u8cc7\u6b77\u4eba\u6578\u6a19\u6e96\u8868\u300d\u6aa2\u9644\u5404\u8a72\u5c08\u696d\u5de5\u7a0b\u6280\u8853\u8b1b\u7fd2\u7d50\u8a13\u8b49\u660e\u6b63\u3001\u5f71\u672c\u5404\u4e59\u4efd\u3002\uff08\u7121\u9808\u8b1b\u7fd2\u7d50\u8a13\u8b49\u660e\u8005\uff0c\u514d\u9644\uff09\u3002<\/p>\n\n\n\n

13\u3001\u4f9d\u71df\u9020\u696d\u898f\u8cbb\u6536\u8cbb\u6a19\u6e96\u6536\u53d6\u898f\u8cbb\u3002<\/p>\n\n\n\n

(\u4e09)\u3001\u7533\u8acb\u516c\u53f8\uff08\u5546\u696d\uff09 \u8a2d\u7acb\uff08\u6216\u8b8a\u66f4\uff09\u767b\u8a18
1\u3001\u6709\u9650\u516c\u53f8<\/p>\n\n\n\n

     ( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8 <\/p>\n\n\n\n

     ( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

     ( 3 ) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

     ( 4 ) \u80a1\u6771\u540c\u610f\u66f8\u5f71\u672c\u3001\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c ( \u7121\u8463\u4e8b\u9577\u8005\u514d\u9644 )<\/p>\n\n\n\n

     ( 5 ) \u8463\u4e8b\u9858\u4efb\u540c\u610f\u66f8\u5f71\u672c\uff08\u8463\u4e8b\u65bc\u80a1\u6771\u540c\u610f\u66f8\u540c\u610f\u6642\u514d\u9644\uff09<\/p>\n\n\n\n

     ( 6 ) \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

  ( 7 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

  ( 8 ) \u80a1\u6771\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c ( \u80a1\u6771\u70ba\u672c\u570b\u516c\u53f8\u6216\u7d93\u767b\u8a18\u4e4b\u5916\u570b\u516c\u53f8\u8005\u514d\u9644 )<\/p>\n\n\n\n

  ( 9 ) \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

  ( 10 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

  ( 11 ) \u767b\u8a18\u8cbb\uff1a\u6309\u7ae0\u7a0b\u6240\u5b9a\u8cc7\u672c\u7e3d\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff1b\u767b\u8a18\u8cbb\u672a\u9054\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8a08\u6536<\/p>\n\n\n\n

2.        \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a<\/p>\n\n\n\n

(1)   \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n

(2)   \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

(3)   \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

 ( 4 ) \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n

 ( 5 ) \u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n\n

 ( 6 ) \u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u53ca\u8463\u4e8b\u9577\u9858\u4efb\u540c\u610f\u66f8\uff08\u653f\u5e9c\u80a1\u6771\u6307\u6d3e\u4e4b\u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u514d\u9644\uff09\u5f71\u672c<\/p>\n\n\n\n

 ( 7 ) \u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/p>\n\n\n\n

 ( 8 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

 ( 9 ) \u767c\u8d77\u4eba\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

 ( 10 ) \u8463\u76e3\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

 ( 11 ) \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

 ( 12 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

 ( 13 ) \u6309\u5176\u5be6\u6536\u8cc7\u672c\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff0c\u800c\u672a\u9054\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u4e00\u5343\u5143\u8a08\u6536<\/p>\n\n\n\n

(\u56db)\u3001\u5411\u7e23\u5e02\u653f\u5e9c\u5efa\u8a2d\u8655(\u5c40)\u7533\u9818\u8b49
(\u4e94\uff09\u3001\u570b\u7a05\u5c40\u8fa6\u7406\u71df\u696d\u767b\u8a18\uff1a\u7533\u8acb\u7d71\u4e00\u7de8\u865f(\u6263\u7e73\u7528)\u53ca\u7a05\u7c4d\u7de8\u865f(\u5831\u7a05\u7528)<\/p>\n\n\n\n

\uff08\u516d)\u3001\u52a0\u5165\u5c08\u696d\u71df\u9020\u696d\u516c\u6703<\/p>\n\n\n\n

\u4e94\u3001\u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f\u53ef\u4ee5
\u516d\u3001\u5c08\u696d\u71df\u9020\u696d\u4e4b\u8cc7\u672c\u984d\u53ca\u5176\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\u8cc7\u6b77\u4eba\u6578\u6a19\u6e96\u8868\u5982\u4e0b<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
\"\"<\/figure>\n\n\n\n

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


\u4e00\u3001\u76f8\u95dc\u884c\u696d\u4ee3\u865f\u8207\u7d14\u76ca\u7387\u5206\u6790<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u2014\u4f86\u81ea\u516b\u8b49\u6703\u8a08\u5e2b\u5289\u6021\u7444\u6703\u8a08\u5e2b\/\u5730\u653f\u58eb<\/em>\u5100\u8ed2\u767c\u4f48\u65bc\u516b\u8b49\u6703\u8a08\u5e2b\u5289\u6021\u7444\u6703\u8a08\u5e2b\/\u5730\u653f\u58eb<\/em>\u5100\u8ed2\u7684\u6c99\u9f8d https:\/\/vocus.cc\/article\/66991d70fd89780001c9df8f<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

\u58f9\u3001\u7c21\u4ecb \u5c08\u696d\u71df\u9020\u696d\uff0c\u4f9d\u71df\u9020\u696d\u6cd5\u7b2c3\u689d\u4e4b\u540d\u8a5e\u5b9a\u7fa9\uff0c\u4fc2\u6307\u7d93\u5411\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u8fa6\u7406\u8a31\u53ef\u3001 … \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":[12],"tags":[16,162],"class_list":["post-2315","post","type-post","status-publish","format-standard","hentry","category-12","tag-16","tag-162"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2315","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=2315"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2315\/revisions"}],"predecessor-version":[{"id":2321,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2315\/revisions\/2321"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2315"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}