{"id":2423,"date":"2025-02-11T19:31:16","date_gmt":"2025-02-11T11:31:16","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2423"},"modified":"2025-02-11T19:31:17","modified_gmt":"2025-02-11T11:31:17","slug":"%e8%aa%b2%e5%be%8c%e7%85%a7%e9%a1%a7%e4%b8%ad%e5%bf%83%ef%bc%88%e5%ae%89%e8%a6%aa%e7%8f%ad%ef%bc%89%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b%e8%88%87%e6%87%89%e5%82%99%e6%96%87%e4%bb%b6","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2423","title":{"rendered":"\u8ab2\u5f8c\u7167\u9867\u4e2d\u5fc3\uff08\u5b89\u89aa\u73ed\uff09\u8a2d\u7acb\u6d41\u7a0b\u8207\u61c9\u5099\u6587\u4ef6"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u4e00\u3001\u7c21\u4ecb<\/strong>
\u96a8\u8457\u96d9\u85aa\u5bb6\u5ead\u6bd4\u4f8b\u65e5\u76ca\u589e\u9ad8\uff0c\u8a31\u591a\u5bb6\u9577\u70ba\u4e86\u8b93\u5b50\u5973\u5728\u653e\u5b78\u5f8c\u80fd\u5920\u7372\u5f97\u5b89\u5168\u3001\u512a\u8cea\u7684\u7167\u9867\u8207\u8f14\u5c0e\uff0c\u9078\u64c7\u5c07\u5b69\u5b50\u9001\u9032\u8ab2\u5f8c\u7167\u9867\u4e2d\u5fc3\uff0c\u4e5f\u5c31\u662f\u4fd7\u7a31\u7684\u300c\u5b89\u89aa\u73ed\u300d\u3002\u7121\u8ad6\u662f\u7531\u5b78\u6821\u9644\u8a2d\u3001\u793e\u5340\u8fa6\u7406\u6216\u662f\u6c11\u8fa6\u6a5f\u69cb\u6210\u7acb\uff0c\u5408\u6cd5\u8a2d\u7acb\u7684\u8ab2\u5f8c\u7167\u9867\u4e2d\u5fc3\u4e0d\u50c5\u53ef\u4ee5\u4fdd\u969c\u5152\u7ae5\u5b89\u5168\uff0c\u9084\u80fd\u78ba\u4fdd\u670d\u52d9\u54c1\u8cea\u8207\u904b\u4f5c\u900f\u660e\u5ea6\u3002\u672c\u6587\u5c07\u4ecb\u7d39\u4e00\u822c\u5b89\u89aa\u73ed\u8a2d\u7acb\u7684\u4e3b\u8981\u6d41\u7a0b\u3001\u61c9\u5099\u6587\u4ef6\u4ee5\u53ca\u7533\u8acb\u6642\u61c9\u6ce8\u610f\u7684\u91cd\u9ede\uff0c\u5e6b\u52a9\u6709\u610f\u5275\u696d\u8005\u4e86\u89e3\u4e26\u9806\u5229\u5b8c\u6210\u7533\u8acb\u7a0b\u5e8f\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u5408\u6cd5\u8a2d\u7acb\u76ee\u7684\u8207\u6cd5\u898f\u4f86\u6e90<\/strong>
\u5728\u53f0\u7063\uff0c\u8ab2\u5f8c\u7167\u9867\u4e2d\u5fc3\u4e3b\u8981\u70ba\u570b\u5c0f\u5b78\u751f\u63d0\u4f9b\u653e\u5b78\u5f8c\u81f3\u5bb6\u9577\u63a5\u56de\u524d\u7684\u6258\u7ba1\u670d\u52d9\uff0c\u76ee\u7684\u5728\u65bc\u4fdd\u969c\u5b78\u7ae5\u7684\u5b89\u5168\u3001\u4fc3\u9032\u5176\u793e\u4ea4\u8207\u5b78\u7fd2\u767c\u5c55\u3002\u8a2d\u7acb\u5b89\u89aa\u73ed\u9700\u7b26\u5408\u300a\u5152\u7ae5\u53ca\u5c11\u5e74\u798f\u5229\u8207\u6b0a\u76ca\u4fdd\u969c\u6cd5\u300b\u53ca\u5404\u5730\u65b9\u4e3b\u7ba1\u6a5f\u95dc\uff08\u4f8b\u5982\u6559\u80b2\u5c40\u6216\u793e\u6703\u5c40\uff09\u8a02\u5b9a\u7684\u7ba1\u7406\u8fa6\u6cd5\u8207\u6a19\u6e96\u3002\u5408\u6cd5\u7acb\u6848\u4e0d\u50c5\u80fd\u7372\u5f97\u653f\u5e9c\u88dc\u52a9\u8207\u76e3\u7763\uff0c\u4e5f\u80fd\u63d0\u9ad8\u5bb6\u9577\u4fe1\u4efb\u5ea6\u8207\u5e02\u5834\u7af6\u722d\u529b\u3002<\/p>\n\n\n\n

\u4e09\u3001\u7533\u8acb\u8a2d\u7acb\u6d41\u7a0b\u53ca\u61c9\u5099\u6587\u4ef6<\/strong>
1\u3001\u9078\u5b9a\u5834\u5730
\u5834\u5740\u5fc5\u9808\u7b26\u5408\u4f7f\u7528\u5206\u5340\u3001\u5efa\u7bc9\u5b89\u5168\u3001\u6d88\u9632\u53ca\u885b\u751f\u7b49\u76f8\u95dc\u898f\u5b9a\uff0c\u5982\u5efa\u7bc9\u7269\u4f7f\u7528\u57f7\u7167\u9700\u8a3b\u660e\u70ba\u300c\u8ab2\u5f8c\u7167\u9867\u4e2d\u5fc3\u300d\u7528\u9014\uff0c\u82e5\u5834\u5730\u70ba\u79df\u8cc3\uff0c\u5247\u9808\u9644\u4e0a\u79df\u8cc3\u5951\u7d04\u53ca\u4f7f\u7528\u540c\u610f\u66f8\u3002<\/p>\n\n\n\n

    \n
  1. \u6587\u4ef6\u6e96\u5099
    \u7533\u8acb\u5b89\u89aa\u73ed\u901a\u5e38\u9700\u8981\u5099\u59a5\u4ee5\u4e0b\u4e3b\u8981\u6587\u4ef6\uff1a<\/li>\n<\/ol>\n\n\n\n

    \u7533\u8acb\u66f8\u8207\u8a2d\u7acb\u8a08\u756b\u66f8
    \u8a73\u8ff0\u8a2d\u7acb\u5b97\u65e8\u3001\u9810\u8a08\u670d\u52d9\u5c0d\u8c61\u3001\u73ed\u7d1a\u6578\u3001\u4e0a\u8ab2\u6642\u9593\u53ca\u8ab2\u7a0b\u5167\u5bb9\u7b49\u3002
    \u7d44\u7e54\u7ae0\u7a0b\u8207\u5167\u90e8\u7ba1\u7406\u898f\u7bc4
    \u5305\u62ec\u6a5f\u69cb\u7684\u7d44\u7e54\u67b6\u69cb\u3001\u904b\u4f5c\u6d41\u7a0b\u3001\u6536\u8cbb\u6a19\u6e96\u8207\u9000\u8cbb\u898f\u5b9a\u3002
    \u5834\u5730\u76f8\u95dc\u6587\u4ef6
    \u5834\u5730\u5e73\u9762\u5716\u8207\u4f4d\u7f6e\u5716\uff08\u9700\u6a19\u793a\u6559\u5ba4\u9762\u7a4d\u3001\u6d3b\u52d5\u5340\u57df\u53ca\u5b89\u5168\u8a2d\u5099\u914d\u7f6e\uff09
    \u5efa\u7bc9\u7269\u4f7f\u7528\u57f7\u7167\u6216\u4f7f\u7528\u6b0a\u8b49\u660e\u6587\u4ef6\uff08\u81ea\u6709\u6216\u79df\u8cc3\u5747\u9808\u9644\u8b49\u660e\u6587\u4ef6\uff0c\u79df\u8cc3\u5951\u7d04\u9700\u67092\u5e74\u4ee5\u4e0a\u671f\u9650\uff0c\u4e26\u7d93\u516c\u8b49\u6216\u8a8d\u8b49\uff09
    \u6d88\u9632\u5b89\u5168\u6aa2\u67e5\u5408\u683c\u8b49\u660e\u6587\u4ef6\uff08\u5305\u542b\u6d88\u9632\u5e73\u9762\u5716\u53ca\u6838\u51c6\u6587\u4ef6\uff09
    \u5e2b\u8cc7\u8207\u4eba\u54e1\u8cc7\u6599
    \u8ca0\u8cac\u4eba\u3001\u73ed\u4e3b\u4efb\u3001\u7167\u9867\u4eba\u54e1\u53ca\u5176\u4ed6\u6559\u8077\u54e1\u5de5\u4e4b\u5b78\u6b77\u3001\u7d93\u6b77\u8b49\u660e\u8207\u8eab\u5206\u8b49\u660e\u6587\u4ef6
    \u7533\u8acb\u4eba\u9700\u63d0\u4f9b\u8fd1\u4e09\u500b\u6708\u5167\u7684\u7121\u72af\u7f6a\u8a18\u9304\u8b49\u660e
    \u8ca1\u52d9\u8cc7\u6599
    \u9810\u7b97\u66f8\u53ca\u7d93\u8cbb\u4f86\u6e90\u8aaa\u660e
    \u8a2d\u7acb\u57fa\u91d1\u5b58\u6b3e\u8b49\u660e\uff08\u90e8\u5206\u5730\u5340\u53ef\u80fd\u8981\u6c42\u8a2d\u7acb\u4e00\u5b9a\u91d1\u984d\u7684\u5c08\u6236\u5b58\u6b3e\uff09
    \u4fdd\u96aa\u6587\u4ef6
    \u6295\u4fdd\u516c\u5171\u610f\u5916\u8cac\u4efb\u4fdd\u96aa\u7684\u4fdd\u96aa\u55ae\u5f71\u672c\uff0c\u78ba\u4fdd\u767c\u751f\u610f\u5916\u6642\u80fd\u4fdd\u969c\u5152\u7ae5\u8207\u6a5f\u69cb\u6b0a\u76ca<\/p>\n\n\n\n

      \n
    1. \u7533\u8acb\u63d0\u4ea4\u8207\u66f8\u9762\u5be9\u67e5
      \u5c07\u6240\u6709\u6587\u4ef6\u6309\u4e3b\u7ba1\u6a5f\u95dc\u8981\u6c42\u7684\u4efd\u6578\uff08\u901a\u5e38\u70ba\u6b63\u672c\u8207\u5f71\u672c\u5404\u6578\u4efd\uff09\u88dd\u8a02\u6210\u518a\u5f8c\uff0c\u5411\u4e3b\u7ba1\u6a5f\u95dc\u63d0\u51fa\u7533\u8acb\u3002\u4e3b\u7ba1\u6a5f\u95dc\u5c07\u9032\u884c\u66f8\u9762\u5be9\u67e5\uff0c\u78ba\u8a8d\u6587\u4ef6\u662f\u5426\u9f4a\u5168\u3001\u5167\u5bb9\u662f\u5426\u7b26\u5408\u898f\u5b9a\u3002<\/li>\n\n\n\n
    2. \u73fe\u5834\u6703\u52d8
      \u5be9\u67e5\u901a\u904e\u5f8c\uff0c\u4e3b\u7ba1\u6a5f\u95dc\u6703\u5b89\u6392\u73fe\u5834\u6703\u52d8\u3002\u73fe\u5834\u6838\u67e5\u4e3b\u8981\u5305\u62ec\uff1a<\/li>\n<\/ol>\n\n\n\n

      \u5834\u5730\u5be6\u969b\u4f7f\u7528\u60c5\u5f62\uff08\u5305\u62ec\u6559\u5ba4\u3001\u6d3b\u52d5\u5340\u3001\u5b89\u5168\u51fa\u53e3\u7b49\uff09
      \u6d88\u9632\u3001\u5efa\u7bc9\u5b89\u5168\u53ca\u885b\u751f\u8a2d\u65bd\u662f\u5426\u7b26\u5408\u898f\u7bc4
      \u5de5\u4f5c\u4eba\u54e1\u914d\u7f6e\u8207\u6559\u5b78\u74b0\u5883\u7684\u6574\u9ad4\u60c5\u6cc1
      \u6703\u52d8\u901a\u904e\u5f8c\uff0c\u4e3b\u7ba1\u6a5f\u95dc\u5c07\u7d9c\u5408\u66f8\u9762\u8cc7\u6599\u8207\u73fe\u5834\u67e5\u6838\u7d50\u679c\u9032\u884c\u5be9\u6838\u3002<\/p>\n\n\n\n

        \n
      1. \u6838\u767c\u7acb\u6848\u8b49\u66f8
        \u7576\u6240\u6709\u5be9\u67e5\u7a0b\u5e8f\u5747\u901a\u904e\u5f8c\uff0c\u4e3b\u7ba1\u6a5f\u95dc\u6703\u6b63\u5f0f\u6838\u767c\u7acb\u6848\u8b49\u66f8\uff0c\u6388\u4e88\u5408\u6cd5\u8a2d\u7acb\u5b89\u89aa\u73ed\u7684\u8a31\u53ef\u3002\u6b64\u6642\uff0c\u7533\u8acb\u6a5f\u69cb\u5373\u53ef\u6b63\u5f0f\u9032\u884c\u62db\u751f\u8207\u71df\u904b\u3002<\/li>\n<\/ol>\n\n\n\n

        \u56db\u3001\u7533\u8acb\u904e\u7a0b\u4e2d\u7684\u6ce8\u610f\u4e8b\u9805<\/strong>
        \u5834\u5730\u8981\u6c42
        \u5834\u5730\u5fc5\u9808\u7b26\u5408\u6559\u80b2\u3001\u6d88\u9632\u3001\u5efa\u7bc9\u53ca\u885b\u751f\u7b49\u591a\u90e8\u9580\u7684\u8981\u6c42\uff0c\u4f8b\u5982\uff1a\u6559\u5ba4\u9762\u7a4d\u3001\u7167\u660e\u3001\u901a\u98a8\u3001\u9632\u706b\u8a2d\u65bd\u7b49\uff0c\u9019\u662f\u6838\u767c\u8a31\u53ef\u7684\u95dc\u9375\u689d\u4ef6\u3002
        \u5e2b\u8cc7\u8cc7\u683c
        \u8ca0\u8cac\u4eba\u53ca\u73ed\u4e3b\u4efb\u9700\u7b26\u5408\u898f\u5b9a\u7684\u5b78\u6b77\u8207\u8cc7\u683c\u8981\u6c42\uff0c\u4e26\u63d0\u4f9b\u7121\u72af\u7f6a\u8a18\u9304\u8b49\u660e\uff0c\u78ba\u4fdd\u6559\u80b2\u54c1\u8cea\u8207\u5b78\u751f\u5b89\u5168\u3002
        \u591a\u90e8\u9580\u6e9d\u901a
        \u7531\u65bc\u5b89\u89aa\u73ed\u8a2d\u7acb\u6d89\u53ca\u6559\u80b2\u5c40\u3001\u6d88\u9632\u5c40\u3001\u5efa\u7ba1\u8655\u7b49\u591a\u500b\u55ae\u4f4d\uff0c\u5efa\u8b70\u7533\u8acb\u4eba\u4e8b\u5148\u505a\u597d\u5145\u5206\u6e9d\u901a\u8207\u5354\u8abf\uff0c\u4e26\u6839\u64da\u5404\u6a5f\u95dc\u8981\u6c42\u53ca\u6642\u88dc\u5145\u6587\u4ef6\uff0c\u907f\u514d\u56e0\u8cc7\u6599\u4e0d\u5168\u800c\u5ef6\u8aa4\u5be9\u6838\u9032\u5ea6\u3002
        \u4e94\u3001\u7d50\u8a9e<\/strong>
        \u8a2d\u7acb\u8ab2\u5f8c\u7167\u9867\u4e2d\u5fc3\uff08\u5b89\u89aa\u73ed\uff09\u662f\u4e00\u9805\u4fdd\u969c\u5b78\u7ae5\u653e\u5b78\u5f8c\u5b89\u5168\u8207\u4fc3\u9032\u5176\u5065\u5eb7\u6210\u9577\u7684\u91cd\u8981\u63aa\u65bd\u3002\u9075\u5b88\u6cd5\u898f\u3001\u78ba\u4fdd\u5b89\u5168\u8207\u5efa\u7acb\u826f\u597d\u7ba1\u7406\u9ad4\u7cfb\uff0c\u662f\u6bcf\u4e00\u9593\u5b89\u89aa\u73ed\u6210\u529f\u7d93\u71df\u7684\u91cd\u8981\u57fa\u77f3\u3002<\/p>\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\/67ab36b9fd897800011bf18a<\/p>\n","protected":false},"excerpt":{"rendered":"

        \u4e00\u3001\u7c21\u4ecb\u96a8\u8457\u96d9\u85aa\u5bb6\u5ead\u6bd4\u4f8b\u65e5\u76ca\u589e\u9ad8\uff0c\u8a31\u591a\u5bb6\u9577\u70ba\u4e86\u8b93\u5b50\u5973\u5728\u653e\u5b78\u5f8c\u80fd\u5920\u7372\u5f97\u5b89\u5168\u3001\u512a\u8cea\u7684 … \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":[53,12],"tags":[],"class_list":["post-2423","post","type-post","status-publish","format-standard","hentry","category-53","category-12"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2423","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=2423"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2423\/revisions"}],"predecessor-version":[{"id":2425,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2423\/revisions\/2425"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2423"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}