{"id":368,"date":"2021-12-23T20:15:22","date_gmt":"2021-12-23T12:15:22","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=368"},"modified":"2023-06-06T11:44:13","modified_gmt":"2023-06-06T03:44:13","slug":"%e8%b7%b3%e9%96%8b%e7%99%bc%e7%a5%a8%e5%9c%a8%e7%a8%85%e6%b3%95%e4%b9%8b%e8%99%95%e7%bd%b0%e8%a6%8f%e5%ae%9a","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=368","title":{"rendered":"\u8df3\u958b\u767c\u7968\u5728\u7a05\u6cd5\u4e4b\u8655\u7f70\u898f\u5b9a"},"content":{"rendered":"\n

\u4e00\u3001\u53ef\u80fd\u89f8\u72af\u4e4b\u8655\u7f70\u898f\u5b9a\uff1a<\/p>\n\n\n

1\u3001\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c44\u689d\u3002<\/p>\n\n\n

\u7b2c 44 \u689d\u71df\u5229\u4e8b\u696d\u4f9d\u6cd5\u898f\u5b9a\u61c9\u7d66\u8207\u4ed6\u4eba\u6191\u8b49\u800c\u672a\u7d66\u8207\uff0c\u61c9\u81ea\u4ed6\u4eba\u53d6\u5f97\u6191\u8b49\u800c\u672a\u53d6\u5f97\uff0c\u6216\u61c9\u4fdd\u5b58\u6191\u8b49\u800c\u672a\u4fdd\u5b58\u8005\uff0c\u61c9\u5c31\u5176\u672a\u7d66\u8207\u6191\u8b49\u3001\u672a\u53d6\u5f97\u6191\u8b49\u6216\u672a\u4fdd\u5b58\u6191\u8b49\uff0c\u7d93\u67e5\u660e\u8a8d\u5b9a\u4e4b\u7e3d\u984d\uff0c\u8655\u767e\u5206\u4e4b\u4e94\u7f70\u9370\u3002\u4f46\u71df\u5229\u4e8b\u696d\u53d6\u5f97\u975e\u5be6\u969b\u4ea4\u6613\u5c0d\u8c61\u6240\u958b\u7acb\u4e4b\u6191\u8b49\uff0c\u5982\u7d93\u67e5\u660e\u78ba\u6709\u9032\u8ca8\u4e8b\u5be6\u53ca\u8a72\u9805\u6191\u8b49\u78ba\u7531\u5be6\u969b\u92b7\u8ca8\u4e4b\u71df\u5229\u4e8b\u696d\u6240\u4ea4\u4ed8\uff0c\u4e14\u5be6\u969b\u92b7\u8ca8\u4e4b\u71df\u5229\u4e8b\u696d\u5df2\u4f9d\u6cd5\u8655\u7f70\u8005\uff0c\u514d\u4e88\u8655\u7f70\u3002\u524d\u9805\u8655\u7f70\u91d1\u984d\u6700\u9ad8\u4e0d\u5f97\u8d85\u904e\u65b0\u81fa\u5e63\u4e00\u767e\u842c\u5143\u3002<\/p>\n\n\n

2\u3001\u71df\u696d\u7a05\u6cd5\u7b2c51\u689d\u6f0f\u5831\u92b7\u552e\u984d\u3001\u865b\u5831\u9032\u9805\u7a05\u984d\u3001\u6216\u71df\u696d\u7a05\u6cd5\u7b2c52\u689d\u6f0f\u958b\u767c\u7968\uff1a<\/p>\n\n\n

\u7b2c 51 \u689d\u7d0d\u7a05\u7fa9\u52d9\u4eba\uff0c\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u9664\u8ffd\u7e73\u7a05\u6b3e\u5916\uff0c\u6309\u6240\u6f0f\u7a05\u984d\u8655\u4e94\u500d\u4ee5\u4e0b\u7f70\u9370\uff0c\u4e26\u5f97\u505c\u6b62\u5176\u71df\u696d\uff1a\u4e00\u3001\u672a\u4f9d\u898f\u5b9a\u7533\u8acb\u7a05\u7c4d\u767b\u8a18\u800c\u71df\u696d\u3002\u4e8c\u3001\u903e\u898f\u5b9a\u671f\u9650\u4e09\u5341\u65e5\u672a\u7533\u5831\u92b7\u552e\u984d\u6216\u7d71\u4e00\u767c\u7968\u660e\u7d30\u8868\uff0c\u4ea6\u672a\u6309\u61c9\u7d0d\u7a05\u984d\u7e73\u7d0d\u71df\u696d\u7a05\u3002\u4e09\u3001\u77ed\u5831\u6216\u6f0f\u5831\u92b7\u552e\u984d\u3002\u56db\u3001\u7533\u8acb\u8a3b\u92b7\u767b\u8a18\u5f8c\uff0c\u6216\u7d93\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u4f9d\u672c\u6cd5\u898f\u5b9a\u505c\u6b62\u5176\u71df\u696d\u5f8c\uff0c\u4ecd\u7e7c\u7e8c\u71df\u696d\u3002\u4e94\u3001\u865b\u5831\u9032\u9805\u7a05\u984d\u3002\u516d\u3001\u903e\u898f\u5b9a\u671f\u9650\u4e09\u5341\u65e5\u672a\u4f9d\u7b2c\u4e09\u5341\u516d\u689d\u7b2c\u4e00\u9805\u898f\u5b9a\u7e73\u7d0d\u71df\u696d\u7a05\u3002\u4e03\u3001\u5176\u4ed6\u6709\u6f0f\u7a05\u4e8b\u5be6\u3002\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6709\u524d\u9805\u7b2c\u4e94\u6b3e\u60c5\u5f62\uff0c\u5982\u5176\u53d6\u5f97\u975e\u5be6\u969b\u4ea4\u6613\u5c0d\u8c61\u6240\u958b\u7acb\u4e4b\u6191\u8b49\uff0c\u7d93\u67e5\u660e\u78ba\u6709\u9032\u8ca8\u4e8b\u5be6\u53ca\u8a72\u9805\u6191\u8b49\u78ba\u7531\u5be6\u969b\u92b7\u8ca8\u4e4b\u71df\u5229\u4e8b\u696d\u6240\u4ea4\u4ed8\uff0c\u4e14\u5be6\u969b\u92b7\u8ca8\u4e4b\u71df\u5229\u4e8b\u696d\u5df2\u4f9d\u6cd5\u88dc\u7a05\u8655\u7f70\u8005\uff0c\u514d\u4f9d\u524d\u9805\u898f\u5b9a\u8655\u7f70\u3002<\/p>\n\n\n

\u7b2c 52 \u689d\u71df\u696d\u4eba\u6f0f\u958b\u7d71\u4e00\u767c\u7968\u6216\u65bc\u7d71\u4e00\u767c\u7968\u4e0a\u77ed\u958b\u92b7\u552e\u984d\uff0c\u65bc\u6cd5\u5b9a\u7533\u5831\u671f\u9650\u524d\u7d93\u67e5\u7372\u8005\uff0c\u61c9\u5c31\u77ed\u6f0f\u958b\u92b7\u552e\u984d\u6309\u898f\u5b9a\u7a05\u7387\u8a08\u7b97\u7a05\u984d\u7e73\u7d0d\u7a05\u6b3e\uff0c\u4e26\u6309\u8a72\u7a05\u984d\u8655\u4e94\u500d\u4ee5\u4e0b\u7f70\u9370\u3002\u4f46\u8655\u7f70\u91d1\u984d\u4e0d\u5f97\u8d85\u904e\u65b0\u81fa\u5e63\u4e00\u767e\u842c\u5143\u3002\u71df\u696d\u4eba\u6709\u524d\u9805\u60c5\u5f62\uff0c\u4e00\u5e74\u5167\u7d93\u67e5\u7372\u9054\u4e09\u6b21\u8005\uff0c\u4e26\u505c\u6b62\u5176\u71df\u696d\u3002<\/p>\n\n\n

\u4e8c\u3001\u540c\u4e00\u884c\u70ba\u89f8\u72af\u4e8c\u689d\u4ee5\u4e0a\uff0c\u662f\u91cd\u7f6a\u5438\u6536\u8f15\u7f6a\u63a1\u5438\u6536\u5236\uff0c\u9084\u662f\u4f75\u7f70\u5236?\u73fe\u884c\u63a1\u5438\u6536\u5236\u3002<\/p>\n\n\n

\u4e09\u3001\u71df\u696d\u7a05\u6cd5\u7b2c51\u689d\u7b2c2\u9805\uff1a\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6709\u524d\u9805\u7b2c\u4e94\u6b3e\u60c5\u5f62\uff0c\u5982\u5176\u53d6\u5f97\u975e\u5be6\u969b\u4ea4\u6613\u5c0d\u8c61\u6240\u958b\u7acb\u4e4b\u6191\u8b49\uff0c\u7d93\u67e5\u660e\u78ba\u6709\u9032\u8ca8\u4e8b\u5be6\u53ca\u8a72\u9805\u6191\u8b49\u78ba\u7531\u5be6\u969b\u92b7\u8ca8\u4e4b\u71df\u5229\u4e8b\u696d\u6240\u4ea4\u4ed8\uff0c\u4e14\u5be6\u969b\u92b7\u8ca8\u4e4b\u71df\u5229\u4e8b\u696d\u5df2\u4f9d\u6cd5\u88dc\u7a05\u8655\u7f70\u8005\uff0c\u514d\u4f9d\u524d\u9805\u898f\u5b9a\u8655\u7f70\u3002<\/p>\n\n\n

\u56db\u3001\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c44\u689d\u4f46\u66f8\uff1a\u4f46\u71df\u5229\u4e8b\u696d\u53d6\u5f97\u975e\u5be6\u969b\u4ea4\u6613\u5c0d\u8c61\u6240\u958b\u7acb\u4e4b\u6191\u8b49\uff0c\u5982\u7d93\u67e5\u660e\u78ba\u6709\u9032\u8ca8\u4e8b\u5be6\u53ca\u8a72\u9805\u6191\u8b49\u78ba\u7531\u5be6\u969b\u92b7\u8ca8\u4e4b\u71df\u5229\u4e8b\u696d\u6240\u4ea4\u4ed8\uff0c\u4e14\u5be6\u969b\u92b7\u8ca8\u4e4b\u71df\u5229\u4e8b\u696d\u5df2\u4f9d\u6cd5\u8655\u7f70\u8005\uff0c\u514d\u4e88\u8655\u7f70\u3002<\/p>\n\n\n

\u4e94\u3001\u6545\u62ff\u5230\u8df3\u958b\u767c\u7968\u4e4b\u71df\u696d\u4eba\u514d\u4e88\u8655\u7f70\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4e00\u3001\u53ef\u80fd\u89f8\u72af\u4e4b\u8655\u7f70\u898f\u5b9a\uff1a 1\u3001\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c44\u689d\u3002 \u7b2c 44 \u689d\u71df\u5229\u4e8b\u696d\u4f9d\u6cd5\u898f\u5b9a … \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-368","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\/368","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=368"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/368\/revisions"}],"predecessor-version":[{"id":1740,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/368\/revisions\/1740"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=368"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}