{"id":334,"date":"2021-12-22T18:13:57","date_gmt":"2021-12-22T10:13:57","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=334"},"modified":"2023-06-06T11:44:46","modified_gmt":"2023-06-06T03:44:46","slug":"%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e6%89%80%e5%be%97%e7%a8%85%e8%aa%b2%e7%a8%85%e5%9f%ba%e7%a4%8e","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=334","title":{"rendered":"\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u8ab2\u7a05\u57fa\u790e"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u4e00\u3001\u539f\u5247\uff1a\u6b0a\u8cac\u57fa\u790e<\/h2>\n\n\n<p>\u6240\u5f97\u7a05\u6cd5\u7b2c 22 \u689d\uff1a\u6703\u8a08\u57fa\u790e\uff0c\u51e1\u5c6c\u516c\u53f8\u7d44\u7e54\u8005\uff0c\u61c9\u63a1\u7528\u6b0a\u8cac\u767c\u751f\u5236\uff0c\u5176\u975e\u516c\u53f8\u7d44\u7e54\u8005\uff0c\u5f97\u56e0\u539f\u6709\u7fd2\u6163\u6216\u56e0\u71df\u696d\u7bc4\u570d\u72f9\u5c0f\uff0c\u7533\u5831\u8a72\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u63a1\u7528\u73fe\u91d1\u6536\u4ed8\u5236\u3002\u524d\u9805\u95dc\u65bc\u975e\u516c\u53f8\u7d44\u7e54\u6240\u63a1\u6703\u8a08\u5236\u5ea6\uff0c\u65e2\u7d93\u78ba\u5b9a\u4ecd\u5f97\u8b8a\u66f4\uff0c\u60df\u9808\u65bc\u5404\u6703\u8a08\u5e74\u5ea6\u958b\u59cb\u4e09\u500b\u6708\u524d\u7533\u5831\u8a72\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u3002<\/p>\n\n\n<p>\u82e5\u71df\u5229\u4e8b\u696d\u5229\u7528\u6b0a\u8cac\u57fa\u790e\u8a08\u7b97\u50b5\u5238\u5229\u606f\u6536\u5165\uff0c\u63a1\u7528\u9644\u8cb7\u56de\u65b9\u5f0f\uff0c\u5c07\u500b\u4eba\u50b5\u5238\u5229\u606f\u6240\u5f97\u8f49\u5316\u70ba\u8b49\u5238\u4ea4\u6613\u6240\u5f97\uff0c\u898f\u907f\u500b\u4eba\u73fe\u91d1\u57fa\u790e\u50b5\u5238\u5229\u606f\u6240\u5f97\u7a05\u8005\u3002\u6240\u5f97\u7a05\u6cd5\u7b2c14\u689d\u4e4b1\u8a8d\u5217\u5dee\u50f9\u70ba\u5229\u606f\u6240\u5f97\u975e\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u3002<\/p>\n\n\n<p>\u6240\u5f97\u7a05\u6cd5\u7b2c14\u689d\u4e4b1 \uff1a<\/p>\n\n\n<p>\u81ea\u4e2d\u83ef\u6c11\u570b\u4e5d\u5341\u516d\u5e74\u4e00\u6708\u4e00\u65e5\u8d77\uff0c\u500b\u4eba\u6301\u6709\u516c\u50b5\u3001\u516c\u53f8\u50b5\u53ca\u91d1\u878d\u50b5\u5238\u4e4b\u5229\u606f\u6240\u5f97\uff0c\u61c9\u4f9d\u7b2c\u516b\u5341\u516b\u689d\u898f\u5b9a\u6263\u7e73\u7a05\u6b3e\uff0c\u4e0d\u4f75\u8a08\u7d9c\u5408\u6240\u5f97\u7e3d\u984d\u3002\u81ea\u4e2d\u83ef\u6c11\u570b\u4e5d\u5341\u4e5d\u5e74\u4e00\u6708\u4e00\u65e5\u8d77\uff0c<strong>\u500b\u4eba\u53d6\u5f97\u4e0b\u5217\u6240\u5f97\uff0c\u61c9\u4f9d\u7b2c\u516b\u5341\u516b\u689d\u898f\u5b9a\u6263\u7e73\u7a05\u6b3e\uff0c\u6263\u7e73\u7387\u70ba\u767e\u5206\u4e4b\u5341\uff0c\u4e0d\u4f75\u8a08\u7d9c\u5408\u6240\u5f97\u7e3d\u984d\uff1a<\/strong>\u4e00\u3001\u77ed\u671f\u7968\u5238\u5230\u671f\u514c\u511f\u91d1\u984d\u8d85\u904e\u9996\u6b21\u767c\u552e\u50f9\u683c\u90e8\u5206\u4e4b\u5229\u606f\u6240\u5f97\u3002\u4e8c\u3001\u4f9d\u91d1\u878d\u8cc7\u7522\u8b49\u5238\u5316\u689d\u4f8b\u6216\u4e0d\u52d5\u7522\u8b49\u5238\u5316\u689d\u4f8b\u898f\u5b9a\u767c\u884c\u4e4b\u53d7\u76ca\u8b49\u5238\u6216\u8cc7\u7522\u57fa\u790e\u8b49\u5238\u5206\u914d\u4e4b\u5229\u606f\u6240\u5f97\u3002<strong>\u4e09\u3001\u4ee5\u524d\u9805\u6216\u524d\u4e8c\u6b3e\u4e4b\u6709\u50f9\u8b49\u5238\u6216\u77ed\u671f\u7968\u5238\u5f9e\u4e8b\u9644\u689d\u4ef6\u4ea4\u6613\uff0c\u5230\u671f\u8ce3\u56de\u91d1\u984d\u8d85\u904e\u539f\u8cb7\u5165\u91d1\u984d\u90e8\u5206\u4e4b\u5229\u606f\u6240\u5f97\u3002<\/strong>\u56db\u3001\u8207\u8b49\u5238\u5546\u6216\u9280\u884c\u5f9e\u4e8b\u7d50\u69cb\u578b\u5546\u54c1\u4ea4\u6613\u4e4b\u6240\u5f97\u3002\u7b2c\u4e00\u9805\u53ca\u524d\u9805\u7b2c\u4e00\u6b3e\u81f3\u7b2c\u4e09\u6b3e\u4e4b\u5229\u606f\u6240\u5f97\uff0c\u4e0d\u9069\u7528\u7b2c\u5341\u4e03\u689d\u7b2c\u4e00\u9805\u7b2c\u4e8c\u6b3e\u7b2c\u4e09\u76ee\u4e4b\u4e09\u5132\u84c4\u6295\u8cc7\u7279\u5225\u6263\u9664\u4e4b\u898f\u5b9a\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e00\u3001\u539f\u5247\uff1a\u6b0a\u8cac\u57fa\u790e \u6240\u5f97\u7a05\u6cd5\u7b2c 22 \u689d\uff1a\u6703\u8a08\u57fa\u790e\uff0c\u51e1\u5c6c\u516c\u53f8\u7d44\u7e54\u8005\uff0c\u61c9\u63a1\u7528\u6b0a\u8cac\u767c &hellip; <a href=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=334\">\u95b1\u8b80\u5168\u6587 <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-334","post","type-post","status-publish","format-standard","hentry","category-3"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/334","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=334"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/334\/revisions"}],"predecessor-version":[{"id":1748,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/334\/revisions\/1748"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=334"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}