{"id":347,"date":"2021-12-22T18:51:40","date_gmt":"2021-12-22T10:51:40","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=347"},"modified":"2023-06-06T11:44:40","modified_gmt":"2023-06-06T03:44:40","slug":"%e6%8d%90%e8%b4%88%e6%94%af%e5%87%ba%e5%9c%a8%e6%89%80%e5%be%97%e7%a8%85%e4%b9%8b%e6%8a%b5%e6%b8%9b%e8%a6%8f%e5%ae%9a","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=347","title":{"rendered":"\u6350\u8d08\u652f\u51fa\u5728\u6240\u5f97\u7a05\u4e4b\u62b5\u6e1b\u898f\u5b9a"},"content":{"rendered":"\n

\u4e00\u3001\u7d9c\u5408\u6240\u5f97\u7a05\uff1a<\/h2>\n\n\n

1\u3001\u6709\u91d1\u984d\u9650\u5236\uff1a\u6240\u5f97\u7a05\u6cd5\u7b2c17\u689d\u4e4b\u5217\u8209\u6263\u9664\u984d\uff1a\u6350\u8d08\uff1a\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3001\u914d\u5076\u53ca\u53d7\u6276\u990a\u89aa\u5c6c\u5c0d\u65bc\u6559\u80b2\u3001\u6587\u5316\u3001\u516c\u76ca\u3001\u6148\u5584\u6a5f\u69cb\u6216\u5718\u9ad4\u4e4b\u6350\u8d08\u7e3d\u984d\u6700\u9ad8\u4e0d\u8d85\u904e\u7d9c\u5408\u6240\u5f97\u7e3d\u984d\u767e\u5206\u4e4b\u4e8c\u5341\u70ba\u9650<\/strong>\u3002\u4f46\u6709\u95dc\u570b\u9632\u3001\u52de\u8ecd\u4e4b\u6350\u8d08\u53ca\u5c0d\u653f\u5e9c\u4e4b\u6350\u737b\uff0c\u4e0d\u53d7\u91d1\u984d\u4e4b\u9650\u5236\u3002\u7528\u8ab0\u7684\u540d\u7fa9\u6350\u8d08\uff0c\u62b5\u7a05\u91d1\u984d\u76f8\u540c\u3002<\/p>\n\n\n

2\u3001\u7121\u91d1\u984d\u9650\u5236\uff1a \u4f46\u6709\u95dc\u570b\u9632\u3001\u52de\u8ecd\u4e4b\u6350\u8d08\u53ca\u5c0d\u653f\u5e9c\u4e4b\u6350\u737b\uff0c\u4e0d\u53d7\u91d1\u984d\u4e4b\u9650\u5236\u3002\u7528\u8ab0\u7684\u540d\u7fa9\u6350\u8d08\uff0c\u62b5\u7a05\u91d1\u984d\u76f8\u540c\u3002 <\/p>\n\n\n

\u4e8c\u3001\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05<\/h2>\n\n\n

1\u3001\u6709\u91d1\u984d\u9650\u5236\uff1a\u6240\u5f97\u7a05\u6cd5\u7b2c36\u689d\uff1a\u71df\u5229\u4e8b\u696d\u4e4b\u6350\u8d08\uff0c\u5f97\u4f9d\u5de6\u5217\u898f\u5b9a\uff0c\u5217\u70ba\u7576\u5e74\u5ea6\u8cbb\u7528\u6216\u640d\u5931\uff1a\u4e00\u3001\u70ba\u5354\u52a9\u570b\u9632\u5efa\u8a2d\u3001\u6170\u52de\u8ecd\u968a\u3001\u5c0d\u5404\u7d1a\u653f\u5e9c\u4e4b\u6350\u8d08\uff0c\u4ee5\u53ca\u7d93\u8ca1\u653f\u90e8\u5c08\u6848\u6838\u51c6\u4e4b\u6350\u8d08\uff0c\u4e0d\u53d7\u91d1\u984d\u9650\u5236\u3002\u4e8c\u3001\u9664\u524d\u6b3e\u898f\u5b9a\u4e4b\u6350\u8d08\u5916\uff0c\u51e1\u5c0d\u5408\u65bc\u7b2c\u5341\u4e00\u689d\u7b2c\u56db\u9805\u898f\u5b9a\u4e4b\u6a5f\u95dc\u3001\u5718\u9ad4\u4e4b\u6350\u8d08\uff0c\u4ee5\u4e0d\u8d85\u904e\u6240\u5f97\u984d\u767e\u5206\u4e4b\u5341\u70ba\u9650\u3002<\/p>\n\n\n

2\u3001\u4f8b\u5916\u4e0d\u53d7\u9650\u5236\uff1a \u4e00\u3001\u70ba\u5354\u52a9\u570b\u9632\u5efa\u8a2d\u3001\u6170\u52de\u8ecd\u968a\u3001\u5c0d\u5404\u7d1a\u653f\u5e9c\u4e4b\u6350\u8d08\uff0c\u4ee5\u53ca\u7d93\u8ca1\u653f\u90e8\u5c08\u6848\u6838\u51c6\u4e4b\u6350\u8d08<\/strong>\uff0c\u4e0d\u53d7\u91d1\u984d\u9650\u5236\u3002 <\/p>\n\n\n

3\u3001\u8a08\u7b97\u516c\u5f0f\uff1a\u71df\u5229\u4e8b\u696d\u67e5\u6838\u6e96\u5247\u7b2c79\u689d\uff1a<\/p>\n\n\n

\u6350\u8d08\uff1a\u4e00\u3001\u71df\u5229\u4e8b\u696d\u4e4b\u6350\u8d08\uff0c\u5f97\u4f9d\u4e0b\u5217\u898f\u5b9a\uff0c\u5217\u70ba\u7576\u5e74\u5ea6\u8cbb\u7528\u6216\u640d\u5931\uff1a\uff08\u4e00\uff09\u70ba\u5354\u52a9\u570b\u9632\u5efa\u8a2d\u3001\u6170\u52de\u8ecd\u968a\u3001\u5c0d\u5404\u7d1a\u653f\u5e9c\u3001\u5408\u65bc\u904b\u52d5\u7522\u696d\u767c\u5c55\u689d\u4f8b\u7b2c\u4e8c\u5341\u516d\u689d\u3001\u707d\u5bb3\u9632\u6551\u6cd5\u7b2c\u56db\u5341\u56db\u689d\u4e4b\u4e09\u3001\u4e2d\u5c0f\u4f01\u696d\u767c\u5c55\u57fa\u91d1\u4e4b\u6350\u8d08\u53ca\u7d93\u8ca1\u653f\u90e8\u5c08\u6848\u6838\u51c6\u4e4b\u6350\u8d08\uff0c\u4e0d\u53d7\u91d1\u984d\u9650\u5236\u3002\uff08\u4e8c\uff09\u4f9d\u653f\u6cbb\u737b\u91d1\u6cd5\u898f\u5b9a\uff0c\u5c0d\u653f\u9ee8\u3001\u653f\u6cbb\u5718\u9ad4\u53ca\u64ec\u53c3\u9078\u4eba\u4e4b\u6350\u8d08\uff0c\u4ee5\u4e0d\u8d85\u904e\u6240\u5f97\u984d\u767e\u5206\u4e4b\u5341\u70ba\u9650\uff0c\u5176\u7e3d\u984d\u4e26\u4e0d\u5f97\u8d85\u904e\u65b0\u81fa\u5e63\u4e94\u5341\u842c\u5143\u3002\u4e0a\u8ff0\u6240\u7a31\u4e0d\u8d85\u904e\u6240\u5f97\u984d\u767e\u5206\u4e4b\u5341\u4e4b\u8a08\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a \u7d93\u8a8d\u5b9a\u4e4b\u6536\u76ca\u7e3d\u984d\uff08\u71df\u696d\u6bdb\u5229\u3001\u5206\u96e2\u8ab2\u7a05\u6536\u76ca\u53ca\u975e\u71df\u696d\u6536
\u76ca\uff09\uff0d\u5404\u9805\u640d\u8cbb\uff08\u5305\u62ec\u7b2c\u4e00\u76ee\u4e4b\u6350\u8d08\u53ca\u7b2c\u516d\u76ee\u672a\u6307\u5b9a\u5c0d\u7279
\u5b9a\u5b78\u6821\u6cd5\u4eba\u6216\u79c1\u7acb\u5b78\u6821\u4e4b\u6350\u6b3e\uff0c\u4f46\u4e0d\u5305\u62ec\u7b2c\u4e8c\u76ee\u3001\u7b2c\u56db\u76ee
\u3001\u7b2c\u4e94\u76ee\u4e4b\u6350\u8d08\u3001\u7b2c\u516d\u76ee\u6307\u5b9a\u5c0d\u7279\u5b9a\u5b78\u6821\u6cd5\u4eba\u6216\u79c1\u7acb\u5b78\u6821
\u4e4b\u6350\u6b3e\u53ca\u7b2c\u4e03\u76ee\u4e4b\u6350\u8d08<\/strong>\uff09
\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u00d710\uff05
1 \uff0b 10\uff05\uff08\u4e09\uff09\u6709\u653f\u6cbb\u737b\u91d1\u6cd5\u7b2c\u5341\u4e5d\u689d\u7b2c\u4e09\u9805\u898f\u5b9a\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u4e0d\u9069\u7528\u524d\u76ee\u898f\u5b9a\u3002\uff08\u56db\uff09\u5c0d\u5927\u9678\u5730\u5340\u4e4b\u6350\u8d08\uff0c\u61c9\u7d93\u884c\u653f\u9662\u5927\u9678\u59d4\u54e1\u6703\u8a31\u53ef\uff0c\u4e26\u61c9\u900f\u904e\u5408\u65bc\u6240\u5f97\u7a05\u6cd5\u7b2c\u5341\u4e00\u689d\u7b2c\u56db\u9805\u898f\u5b9a\u4e4b\u6a5f\u95dc\u6216\u5718\u9ad4\u70ba\u4e4b\uff0c\u4e14\u61c9\u53d6\u5f97\u8a72\u7b49\u6a5f\u95dc\u5718\u9ad4\u958b\u7acb\u4e4b\u6536\u64da\uff1b\u5176\u672a\u7d93\u8a31\u53ef\uff0c\u6216\u76f4\u63a5\u5c0d\u5927\u9678\u5730\u5340\u6350\u8d08\u8005\uff0c\u4e0d\u5f97\u5217\u70ba\u8cbb\u7528\u6216\u640d\u5931\u3002\uff08\u4e94\uff09\u5c0d\u5408\u65bc\u7b2c\u56db\u76ee\u4e4b\u6350\u8d08\u3001\u5408\u65bc\u6240\u5f97\u7a05\u6cd5\u7b2c\u5341\u4e00\u689d\u7b2c\u56db\u9805\u898f\u5b9a\u4e4b\u6a5f\u95dc\u6216\u5718\u9ad4\u4e4b\u6350\u8d08\u53ca\u6210\u7acb\u3001\u6350\u8d08\u6216\u52a0\u5165\u7b26\u5408\u540c\u6cd5\u7b2c\u56db\u689d\u4e4b\u4e09\u5404\u6b3e\u898f\u5b9a\u4e4b\u516c\u76ca\u4fe1\u8a17\u4e4b\u8ca1\u7522\uff0c\u5408\u8a08\u4ee5\u4e0d\u8d85\u904e\u6240\u5f97\u984d\u767e\u5206\u4e4b\u5341\u70ba\u9650\u3002\u4e0a\u8ff0\u6240\u7a31\u4e0d\u8d85\u904e\u6240\u5f97\u984d\u767e\u5206\u4e4b\u5341\u70ba\u9650\uff0c\u6e96\u7528\u7b2c\u4e8c\u76ee\u898f\u5b9a\u4e4b\u8a08\u7b97\u516c\u5f0f\u8a08\u7b97\u4e4b\u3002\uff08\u516d\uff09\u4f9d\u79c1\u7acb\u5b78\u6821\u6cd5\u7b2c\u516d\u5341\u4e8c\u689d\u898f\u5b9a\uff0c\u900f\u904e\u8ca1\u5718\u6cd5\u4eba\u79c1\u7acb\u5b78\u6821\u8208\u5b78\u57fa\u91d1\u6703\uff0c\u672a\u6307\u5b9a\u5c0d\u7279\u5b9a\u5b78\u6821\u6cd5\u4eba\u6216\u79c1\u7acb\u5b78\u6821\u4e4b\u6350\u6b3e\uff0c\u5f97\u5168\u6578\u5217\u70ba\u8cbb\u7528\uff1b\u5176\u6307\u5b9a\u5c0d\u7279\u5b9a\u5b78\u6821\u6cd5\u4eba\u6216\u79c1\u7acb\u5b78\u6821\u4e4b\u6350\u6b3e\uff0c\u4ee5\u4e0d\u8d85\u904e\u6240\u5f97\u984d\u767e\u5206\u4e4b\u4e8c\u5341\u4e94\u70ba\u9650\u3002\u4e0a\u8ff0\u6240\u7a31\u4e0d\u8d85\u904e\u6240\u5f97\u984d\u767e\u5206\u4e4b\u4e8c\u5341\u4e94\u70ba\u9650\uff0c\u985e\u63a8\u9069\u7528\u7b2c\u4e8c\u76ee\u898f\u5b9a\u4e4b\u8a08\u7b97\u516c\u5f0f\u8a08\u7b97\u4e4b\u3002\uff08\u4e03\uff09\u4f9d\u6587\u5316\u5275\u610f\u7522\u696d\u767c\u5c55\u6cd5\u7b2c\u4e8c\u5341\u516d\u689d\u898f\u5b9a\u6240\u70ba\u6350\u8d08\uff0c\u4ee5\u4e0d\u8d85\u904e\u65b0\u81fa\u5e63\u4e00\u5343\u842c\u5143\u6216\u6240\u5f97\u984d\u767e\u5206\u4e4b\u5341\u70ba\u9650\u3002\u4e0a\u8ff0\u6240\u7a31\u4e0d\u8d85\u904e\u6240\u5f97\u984d\u767e\u5206\u4e4b\u5341\u70ba\u9650\uff0c\u6e96\u7528\u7b2c\u4e8c\u76ee\u898f\u5b9a\u4e4b\u8a08\u7b97\u516c\u5f0f\u8a08\u7b97\u4e4b\u3002\u4e8c\u3001\u6350\u8d08\u4e4b\u539f\u59cb\u6191\u8b49\u53ca\u6350\u8d08\u91d1\u984d\u4e4b\u8a8d\u5b9a\u5982\u4e0b\uff1a\uff08\u4e00\uff09\u8cfc\u5165\u4f9b\u4f5c\u8d08\u9001\u4e4b\u7269\u54c1\u61c9\u53d6\u5f97\u7d71\u4e00\u767c\u7968\uff0c\u5176\u5c6c\u5411\u6838\u51c6\u514d\u7528\u7d71\u4e00\u767c\u7968\u4e4b\u5c0f\u898f\u6a21\u71df\u5229\u4e8b\u696d\u8cfc\u5165\u8005\uff0c\u61c9\u53d6\u5f97\u666e\u901a\u6536\u64da\uff0c\u4e26\u4ee5\u8cfc\u5165\u6210\u672c\u8a8d\u5b9a\u6350\u8d08\u91d1\u984d\uff1b\u5176\u4fc2\u4ee5\u672c\u4e8b\u696d\u4e4b\u7522\u54c1\u3001\u5546\u54c1\u6216\u5176\u4ed6\u8cc7\u7522\u8d08\u9001\u8005\uff0c\u61c9\u65bc\u5e33\u7c3f\u4e2d\u8f09\u660e\u8d08\u9001\u7269\u54c1\u4e4b\u540d\u7a31\u3001\u6578\u91cf\u53ca\u6210\u672c\u91d1\u984d\uff0c\u4e26\u4ee5\u7522\u54c1\u3001\u5546\u54c1\u6216\u5176\u4ed6\u8cc7\u7522\u4e4b\u5e33\u8f09\u6210\u672c\uff0c\u8a8d\u5b9a\u6350\u8d08\u91d1\u984d\u3002\uff08\u4e8c\uff09\u6350\u8d08\u61c9\u53d6\u5f97\u53d7\u9818\u6a5f\u95dc\u5718\u9ad4\u4e4b\u6536\u64da\u6216\u8b49\u660e\uff1b\u5176\u70ba\u5c0d\u653f\u9ee8\u3001\u653f\u6cbb\u5718\u9ad4\u53ca\u64ec\u53c3\u9078\u4eba\u4e4b\u6350\u8d08\uff0c\u61c9\u53d6\u5f97\u4f9d\u76e3\u5bdf\u9662\u6240\u5b9a\u683c\u5f0f\u958b\u7acb\u4e4b\u53d7\u8d08\u6536\u64da\u3002\uff08\u4e09\uff09\u4f9d\u904b\u52d5\u7522\u696d\u767c\u5c55\u689d\u4f8b\u7b2c\u4e8c\u5341\u516d\u689d\u53ca\u6587\u5316\u5275\u610f\u7522\u696d\u767c\u5c55\u6cd5\u7b2c\u4e8c\u5341\u516d\u689d\u898f\u5b9a\u6240\u70ba\u6350\u8d08\uff0c\u61c9\u4f9d\u898f\u5b9a\u53d6\u5f97\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\u3002<\/p>\n\n\n

\u7531\u6b64\u516c\u5f0f\u53ef\u77e5\uff0c\u6b64\u70ba\u7b97\u51fa\u6700\u4f4e\u53ef\u6263\u6350\u8d08\u91d1\u984d\u4e4b\u6a19\u6e96\u3002<\/p>\n\n\n

4\u3001\u82e5\u5c0d\u653f\u9ee8\u653f\u6cbb\u5718\u9ad4\u53ca\u53c3\u9078\u4eba\u6350\u8d08\u4e4b\u9650\u5236\uff0c\u61c9\u53c3\u8003\u653f\u6cbb\u737b\u91d1\u6cd5\u7b2c7\u689d\uff1a(\u516c\u53f8\u8667\u640d\u4e0d\u5f97\u6350\u8d08)<\/p>\n\n\n

\u653f\u6cbb\u737b\u91d1\u6cd5\u7b2c 7 \u689d\u5f97\u6350\u8d08\u653f\u6cbb\u737b\u91d1\u8005\uff0c\u4ee5\u4e0b\u5217\u5404\u6b3e\u4ee5\u5916\u4e4b\u500b\u4eba\u3001\u653f\u9ee8\u3001\u4eba\u6c11\u5718\u9ad4\u53ca\u71df\u5229\u4e8b\u696d\u70ba\u9650\uff1a\u4e00\u3001\u516c\u71df\u4e8b\u696d\u6216\u653f\u5e9c\u6301\u6709\u8cc7\u672c\u9054\u767e\u5206\u4e4b\u4e8c\u5341\u4e4b\u6c11\u71df\u4f01\u696d\u3002\u4e8c\u3001\u8207\u653f\u5e9c\u6a5f\u95dc\uff08\u69cb\uff09\u6709\u5de8\u984d\u63a1\u8cfc\u6216\u91cd\u5927\u516c\u5171\u5efa\u8a2d\u6295\u8cc7\u5951\u7d04\uff0c\u4e14\u5728\u5c65\u7d04\u671f\u9593\u4e4b\u5ee0\u5546\u3002\u4e09\u3001\u6709\u7d2f\u7a4d\u8667\u640d\u5c1a\u672a\u4f9d\u898f\u5b9a\u5f4c\u88dc\u4e4b\u71df\u5229\u4e8b\u696d\u3002<\/strong>\u56db\u3001\u5b97\u6559\u5718\u9ad4\u3002\u4e94\u3001\u5176\u4ed6\u653f\u9ee8\u6216\u540c\u4e00\u7a2e\u9078\u8209\u64ec\u53c3\u9078\u4eba\u3002\u4f46\u4f9d\u6cd5\u5171\u540c\u63a8\u85a6\u5019\u9078\u4eba\u653f\u9ee8\uff0c\u5c0d\u65bc\u5176\u6240\u63a8\u85a6\u540c\u4e00\u7d44\u5019\u9078\u4eba\u4e4b\u6350\u8d08\uff0c\u4e0d\u5728\u6b64\u9650\u3002\u516d\u3001\u672a\u5177\u6709\u9078\u8209\u6b0a\u4e4b\u4eba\u3002\u4e03\u3001\u5916\u570b\u4eba\u6c11\u3001\u6cd5\u4eba\u3001\u5718\u9ad4\u6216\u5176\u4ed6\u6a5f\u69cb\uff0c\u6216\u4e3b\u8981\u6210\u54e1\u70ba\u5916\u570b\u4eba\u6c11\u3001\u6cd5\u4eba\u3001\u5718\u9ad4\u6216\u5176\u4ed6\u6a5f\u69cb\u4e4b\u6cd5\u4eba\u3001\u5718\u9ad4\u6216\u5176\u4ed6\u6a5f\u69cb\u3002\u516b\u3001\u5927\u9678\u5730\u5340\u4eba\u6c11\u3001\u6cd5\u4eba\u3001\u5718\u9ad4\u6216\u5176\u4ed6\u6a5f\u69cb\uff0c\u6216\u4e3b\u8981\u6210\u54e1\u70ba\u5927\u9678\u5730\u5340\u4eba\u6c11\u3001\u6cd5\u4eba\u3001\u5718\u9ad4\u6216\u5176\u4ed6\u6a5f\u69cb\u4e4b\u6cd5\u4eba\u3001\u5718\u9ad4\u6216\u5176\u4ed6\u6a5f\u69cb\u3002\u4e5d\u3001\u9999\u6e2f\u3001\u6fb3\u9580\u5c45\u6c11\u3001\u6cd5\u4eba\u3001\u5718\u9ad4\u6216\u5176\u4ed6\u6a5f\u69cb\uff0c\u6216\u4e3b\u8981\u6210\u54e1\u70ba\u9999\u6e2f\u3001\u6fb3\u9580\u5c45\u6c11\u3001\u6cd5\u4eba\u3001\u5718\u9ad4\u6216\u5176\u4ed6\u6a5f\u69cb\u4e4b\u6cd5\u4eba\u3001\u5718\u9ad4\u6216\u5176\u4ed6\u6a5f\u69cb\u3002\u5341\u3001\u653f\u9ee8\u7d93\u71df\u6216\u6295\u8cc7\u4e4b\u4e8b\u696d\u3002\u5341\u4e00\u3001\u8207\u653f\u9ee8\u7d93\u71df\u6216\u6295\u8cc7\u4e4b\u4e8b\u696d\u6709\u5de8\u984d\u63a1\u8cfc\u5951\u7d04\uff0c\u4e14\u5728\u5c65\u7d04\u671f\u9593\u4e4b\u5ee0\u5546\u3002\u524d\u9805\u7b2c\u4e09\u6b3e\u6240\u5b9a\u7d2f\u7a4d\u8667\u640d\u4e4b\u8a8d\u5b9a\uff0c\u4ee5\u71df\u5229\u4e8b\u696d\u524d\u4e00\u5e74\u5ea6\u4e4b\u8ca1\u52d9\u5831\u8868\u70ba\u6e96\u3002\u7b2c\u4e00\u9805\u7b2c\u4e03\u6b3e\u81f3\u7b2c\u4e5d\u6b3e\u6240\u5b9a\u4e3b\u8981\u6210\u54e1\uff0c\u6307\u4e0b\u5217\u5404\u6b3e\u6240\u5217\u60c5\u5f62\u4e4b\u4e00\uff1a\u4e00\u3001\u64d4\u4efb\u672c\u570b\u5718\u9ad4\u6216\u6cd5\u4eba\u4e4b\u8463\u4e8b\u9577\u8077\u52d9\u3002\u4e8c\u3001\u5360\u672c\u570b\u5718\u9ad4\u6216\u6cd5\u4eba\u4e4b\u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u3001\u57f7\u884c\u696d\u52d9\u6216\u4ee3\u8868\u516c\u53f8\u4e4b\u80a1\u6771\u7b49\u5404\u9805\u8077\u52d9\u7e3d\u540d\u984d\u8d85\u904e\u4e09\u5206\u4e4b\u4e00\u4ee5\u4e0a\u8005\u3002\u4e09\u3001\u5360\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u80a1\u6771\u6b0a\u767e\u5206\u4e4b\u4e09\u5341\u4ee5\u4e0a\u6216\u7121\u9650\u516c\u53f8\u3001\u5169\u5408\u516c\u53f8\u3001\u6709\u9650\u516c\u53f8\u4e4b\u80a1\u6771\u53ca\u4e00\u822c\u6cd5\u4eba\u3001\u5718\u9ad4\u4e4b\u793e\u54e1\u4eba\u6578\u8d85\u904e\u4e09\u5206\u4e4b\u4e00\u4ee5\u4e0a\u8005\u3002\u70ba\u5229\u653f\u9ee8\u3001\u653f\u6cbb\u5718\u9ad4\u53ca\u64ec\u53c3\u9078\u4eba\u67e5\u8b49\u6240\u6536\u53d7\u737b\u91d1\uff0c\u662f\u5426\u7b26\u5408\u7b2c\u4e00\u9805\u898f\u5b9a\uff0c\u4e0b\u5217\u6a5f\u95dc\u61c9\u5c07\u76f8\u95dc\u8cc7\u6599\u5efa\u7f6e\u65bc\u6a5f\u95dc\u7db2\u7ad9\uff0c\u4ee5\u4f9b\u67e5\u8a62\uff1b\u672a\u5efa\u7f6e\u4e4b\u8cc7\u6599\uff0c\u653f\u9ee8\u3001\u653f\u6cbb\u5718\u9ad4\u53ca\u64ec\u53c3\u9078\u4eba\u5f97\u4ee5\u66f8\u9762\u8acb\u6c42\u67e5\u8a62\uff0c\u53d7\u8acb\u6c42\u4e4b\u6a5f\u95dc\uff0c\u4e0d\u5f97\u62d2\u7d55\uff1a\u4e00\u3001\u7b2c\u4e00\u9805\u7b2c\u4e00\u6b3e\u3001\u7b2c\u4e09\u6b3e\u3001\u7b2c\u4e03\u6b3e\u81f3\u7b2c\u4e5d\u6b3e\u6709\u95dc\u4e8b\u696d\u90e8\u5206\u3001\u7b2c\u5341\u6b3e\uff1a\u7d93\u6fdf\u90e8\u53ca\u76f8\u95dc\u696d\u52d9\u4e3b\u7ba1\u6a5f\u95dc\u3002\u4e8c\u3001\u7b2c\u4e00\u9805\u7b2c\u4e8c\u6b3e\uff1a\u884c\u653f\u9662\u516c\u5171\u5de5\u7a0b\u59d4\u54e1\u6703\u3001\u8ca1\u653f\u90e8\u3002\u4e09\u3001\u7b2c\u4e00\u9805\u7b2c\u56db\u6b3e\u3001\u7b2c\u4e94\u6b3e\u6709\u95dc\u653f\u9ee8\u90e8\u5206\u3001\u7b2c\u516d\u6b3e\u3001\u7b2c\u4e03\u6b3e\u81f3\u7b2c\u4e5d\u6b3e\u6709\u95dc\u500b\u4eba\u53ca\u5718\u9ad4\u90e8\u5206\u3001\u7b2c\u5341\u4e00\u6b3e\uff1a\u5167\u653f\u90e8\u3002\u56db\u3001\u7b2c\u4e00\u9805\u7b2c\u4e94\u6b3e\u6709\u95dc\u64ec\u53c3\u9078\u4eba\u90e8\u5206\uff0c\u5df2\u4f9d\u6cd5\u5b8c\u6210\u767b\u8a18\u4e4b\u53c3\u9078\u4eba\uff1a\u4e2d\u592e\u9078\u8209\u59d4\u54e1\u6703\uff1b\u6709\u610f\u767b\u8a18\u53c3\u9078\u8005\uff1a\u76e3\u5bdf\u9662\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4e00\u3001\u7d9c\u5408\u6240\u5f97\u7a05\uff1a 1\u3001\u6709\u91d1\u984d\u9650\u5236\uff1a\u6240\u5f97\u7a05\u6cd5\u7b2c17\u689d\u4e4b\u5217\u8209\u6263\u9664\u984d\uff1a\u6350\u8d08\uff1a\u7d0d\u7a05\u7fa9\u52d9\u4eba … \u95b1\u8b80\u5168\u6587 →<\/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-347","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\/347","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=347"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/347\/revisions"}],"predecessor-version":[{"id":1746,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/347\/revisions\/1746"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=347"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}