{"id":402,"date":"2021-12-25T00:16:34","date_gmt":"2021-12-24T16:16:34","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=402"},"modified":"2023-06-06T11:43:36","modified_gmt":"2023-06-06T03:43:36","slug":"%e8%87%aa%e7%94%a8%e4%bd%8f%e5%ae%85%e9%87%8d%e8%b3%bc%e9%80%80%e7%a8%85%e5%9c%a8%e6%89%80%e5%be%97%e7%a8%85%e6%b3%95%e5%8f%8a%e5%9c%9f%e5%9c%b0%e7%a8%85%e6%b3%95%e4%b9%8b%e8%a6%8f%e5%ae%9a","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=402","title":{"rendered":"\u81ea\u7528\u4f4f\u5b85\u91cd\u8cfc\u9000\u7a05\u5728\u6240\u5f97\u7a05\u6cd5\u53ca\u571f\u5730\u7a05\u6cd5\u4e4b\u898f\u5b9a"},"content":{"rendered":"\n

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

1\u3001\u6240\u5f97\u7a05\u6cd5\u7b2c17-2\u689d\uff1a\u7d0d\u7a05\u7fa9\u52d9\u4eba\u51fa\u552e\u81ea\u7528\u4f4f\u5b85\u4e4b\u623f\u5c4b<\/strong>\u6240\u7e73\u7d0d\u8a72\u8ca1\u7522\u4ea4\u6613\u6240\u5f97\u90e8\u5206\u4e4b\u7d9c\u5408\u6240\u5f97\u7a05\u984d\uff0c\u81ea\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u65e5\u8d77\u4e8c\u5e74\u5167\uff0c\u5982\u91cd\u8cfc\u81ea\u7528\u4f4f\u5b85\u4e4b\u623f\u5c4b\uff0c\u5176\u50f9\u984d\u8d85\u904e\u539f\u51fa\u552e\u50f9\u984d\u8005\uff0c\u5f97\u65bc\u91cd\u8cfc\u81ea\u7528\u4f4f\u5b85\u4e4b\u623f\u5c4b\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u5e74\u5ea6\u81ea\u5176\u61c9\u7d0d\u7d9c\u5408\u6240\u5f97\u7a05\u984d\u4e2d\u6263\u62b5\u6216\u9000\u9084\u3002\u4f46\u539f\u8ca1\u7522\u4ea4\u6613\u6240\u5f97\u5df2\u4f9d\u672c\u6cd5\u898f\u5b9a\u81ea\u8ca1\u7522\u4ea4\u6613\u640d\u5931\u4e2d\u6263\u62b5\u90e8\u5206\u4e0d\u5728\u6b64\u9650\u3002\u524d\u9805\u898f\u5b9a\u65bc\u5148\u8cfc\u5f8c\u552e\u8005\u4ea6\u9069\u7528\u4e4b\u3002<\/p>\n\n\n

2\u3001\u300c\u81ea\u7528\u4f4f\u5b85\u623f\u5c4b\u300d\u4e4b\u8a8d\u5b9a\uff0c\u5728\u6240\u5f97\u7a05\u6cd5\u53ca\u65bd\u884c\u7d30\u5247\u4e2d\u4e00\u76f4\u4ee5\u4f86\u7f3a\u4e4f\u660e\u78ba\u5b9a\u7fa9\uff0c\u56e0\u800c\u4ef0\u8cf4\u89e3\u91cb\u51fd\u4ee4\u4e4b\u88dc\u5f37\u3002<\/p>\n\n\n

3\u3001\u6240\u5f97\u7a05\u767c\u5e03\u65b0\u91cb\u51fd<\/strong>
\u6838\u91cb\u6240\u5f97\u7a05\u7b2c17\u689d\u4e4b2\u6240\u7a31\u300c\u81ea\u7528\u4f4f\u5b85\u4e4b\u623f\u5c4b\u300d\u4e4b\u8a8d\u5b9a\u539f\u5247\u8ca1\u653f\u90e8108.11.18\u53f0\u8ca1\u7a05\u5b57\u7b2c10804592200\u865f\u4ee4\u3002
1.\u6240\u5f97\u7a05\u6cd5\u7b2c17\u689d\u4e4b2\u95dc\u65bc\u7d0d\u7a05\u7fa9\u52d9\u4eba\u91cd\u8cfc\u81ea\u7528\u4f4f\u5b85\u4e4b\u623f\u5c4b\u5f97\u7533\u8acb\u6263\u62b5\u6216\u9000\u9084\u5df2\u7d0d\u7d9c\u5408\u6240\u5f97\u7a05\u898f\u5b9a\uff0c\u6240\u7a31\u300c\u81ea\u7528\u4f4f\u5b85\u4e4b\u623f\u5c4b\u300d\uff0c\u6307\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6216\u5176\u914d\u5076\u3001\u76f4\u7cfb\u89aa\u5c6c<\/strong>\u65bc\u8a72\u5730\u5740\u8fa6\u7ae3\u6236\u7c4d\u767b\u8a18\uff0c\u4e14\u65bc\u51fa\u552e\u524d1\u5e74\u5167<\/strong>\u7121\u51fa\u79df\u6216\u4f9b\u71df\u696d\u4f7f\u7528\u4e4b\u623f\u5c4b\u30022.\u5ee2\u6b62\u672c\u90e876\u5e744\u670824\u65e5\u53f0\u8ca1\u7a05\u7b2c7621425\u865f\u51fd\u3002<\/p>\n\n\n

4\u3001\u623f\u5730\u5408\u4e00\u7a05\u4e5f\u6709\u91cd\u8cfc\u9000\u7a05\uff1a\u5176\u5be6\u8cea\u9069\u7528\u689d\u4ef6\u898f\u5b9a\u65bc\u6240\u5f97\u7a05\u6cd5\u7b2c14\u689d\u4e4b8\uff0c\u7136\u800c\uff0c\u689d\u6587\u4e2d\u7368\u7f3a\u81ea\u7528\u4f4f\u5b85\u4e4b\u689d\u4ef6\uff0c\u8ca1\u653f\u90e8\u9042\u65bc\u300a\u623f\u5730\u5408\u4e00\u8ab2\u5fb5\u6240\u5f97\u7a05\u7533\u5831\u4f5c\u696d\u8981\u9ede\u300b\u7b2c17\u9ede\u898f\u7bc4\u300c\u6709\u95dc\u81ea\u4f4f\u623f\u5c4b\u3001\u571f\u5730\u4ea4\u6613\u6240\u5f97\u7a05\u984d\u6263\u62b5\u53ca\u9000\u9084\u4e4b\u898f\u5b9a\uff0c\u500b\u4eba\u6216\u5176\u914d\u5076\u3001\u672a\u6210\u5e74\u5b50\u5973<\/strong>\u61c9\u65bc\u8a72\u51fa\u552e\u53ca\u8cfc\u8cb7\u4e4b\u623f\u5c4b\u8fa6\u7ae3\u6236\u7c4d\u767b\u8a18\u4e26\u5c45\u4f4f\uff0c\u4e14\u8a72\u7b49\u623f\u5c4b\u7121\u51fa\u79df\u3001\u4f9b\u71df\u696d\u6216\u57f7\u884c\u696d\u52d9\u4f7f\u7528<\/strong>\uff1b\u4ee5\u914d\u5076\u4e4b\u4e00\u65b9\u51fa\u552e\u81ea\u4f4f\u623f\u5c4b\u3001\u571f\u5730\uff0c\u800c\u4ee5\u914d\u5076\u4e4b\u4ed6\u65b9\u540d\u7fa9\u91cd\u8cfc\u8005\uff0c\u4ea6\u5f97\u9069\u7528<\/strong>\u300d\u3002<\/p>\n\n\n

\u4e8c\u3001\u571f\u5730\u7a05\u6cd5\uff1a<\/p>\n\n\n

1\u3001\u571f\u5730\u7a05\u6cd5\u7b2c 35 \u689d\uff1a\u571f\u5730\u6240\u6709\u6b0a\u4eba\u65bc\u51fa\u552e\u571f\u5730\u5f8c\uff0c\u81ea\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u65e5\u8d77\uff0c\u4e8c\u5e74\u5167\u91cd\u8cfc\u571f\u5730\u5408\u65bc\u4e0b\u5217\u898f\u5b9a\u4e4b\u4e00\uff0c\u5176\u65b0\u8cfc\u571f\u5730\u5730\u50f9\u8d85\u904e\u539f\u51fa\u552e\u571f\u5730\u5730\u50f9\uff0c\u6263\u9664\u7e73\u7d0d\u571f\u5730\u589e\u503c\u7a05\u5f8c\u4e4b\u9918\u984d\u8005\uff0c\u5f97\u5411\u4e3b\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u7533\u8acb\u5c31\u5176\u5df2\u7d0d\u571f\u5730\u589e\u503c\u7a05\u984d\u5167\uff0c\u9000\u9084\u5176\u4e0d\u8db3\u652f\u4ed8\u65b0\u8cfc\u571f\u5730\u5730\u50f9\u4e4b\u6578\u984d\uff1a\u4e00\u3001\u81ea\u7528\u4f4f\u5b85\u7528\u5730\u51fa\u552e\u5f8c\uff0c\u53e6\u884c\u8cfc\u8cb7\u90fd\u5e02\u571f\u5730\u672a\u8d85\u904e\u4e09\u516c\u755d\u90e8\u5206\u6216\u975e\u90fd\u5e02\u571f\u5730\u672a\u8d85\u904e\u4e03\u516c\u755d\u90e8\u5206\u4ecd\u4f5c\u81ea\u7528\u4f4f\u5b85\u7528\u5730\u8005\u3002\u4e8c\u3001\u81ea\u71df\u5de5\u5ee0\u7528\u5730\u51fa\u552e\u5f8c\uff0c\u53e6\u65bc\u5176\u4ed6\u90fd\u5e02\u8a08\u756b\u5de5\u696d\u5340\u6216\u653f\u5e9c\u7de8\u5b9a\u4e4b\u5de5\u696d\u7528\u5730\u5167\u8cfc\u5730\u8a2d\u5ee0\u8005\u3002\u4e09\u3001\u81ea\u8015\u4e4b\u8fb2\u696d\u7528\u5730\u51fa\u552e\u5f8c\uff0c\u53e6\u884c\u8cfc\u8cb7\u4ecd\u4f9b\u81ea\u8015\u4e4b\u8fb2\u696d\u7528\u5730\u8005\u3002\u524d\u9805\u898f\u5b9a\u571f\u5730\u6240\u6709\u6b0a\u4eba\u65bc\u5148\u8cfc\u8cb7\u571f\u5730\u5f8c\uff0c\u81ea\u5b8c\u6210\u79fb\u8f49\u767b\u8a18\u4e4b\u65e5\u8d77\u4e8c\u5e74\u5167\uff0c\u59cb\u884c\u51fa\u552e\u571f\u5730\u8005\uff0c\u6e96\u7528\u4e4b\u3002\u7b2c\u4e00\u9805\u7b2c\u4e00\u6b3e\u53ca\u7b2c\u4e8c\u9805\u898f\u5b9a\uff0c\u65bc\u571f\u5730\u51fa\u552e\u524d\u4e00\u5e74\u5167\uff0c\u66fe\u4f9b\u71df\u696d\u4f7f\u7528\u6216\u51fa\u79df\u8005\uff0c\u4e0d\u9069\u7528\u4e4b\u3002<\/strong><\/p>\n\n\n

2\u3001\u571f\u5730\u7a05\u6cd5\u7b2c 9 \u689d\u672c\u6cd5\u6240\u7a31\u81ea\u7528\u4f4f\u5b85\u7528\u5730\uff0c\u6307\u571f\u5730\u6240\u6709\u6b0a\u4eba\u6216\u5176\u914d\u5076\u3001\u76f4\u7cfb\u89aa\u5c6c<\/strong>\u65bc\u8a72\u5730\u8fa6\u7ae3\u6236\u7c4d\u767b\u8a18\uff0c\u4e14\u7121\u51fa\u79df\u6216\u4f9b\u71df\u696d\u7528\u4e4b\u4f4f\u5b85\u7528\u5730\u3002<\/p>\n\n\n

3\u3001\u4e0d\u8ad6\u5148\u8ce3\u5f8c\u8cb7\u6216\u5148\u8cb7\u5f8c\u8ce3\uff0c\u6240\u6709\u6b0a\u4eba\u9700\u70ba\u540c\u4e00\u4eba\u624d\u884c\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4e00\u3001\u7d9c\u5408\u6240\u5f97\u7a05\uff1a 1\u3001\u6240\u5f97\u7a05\u6cd5\u7b2c17-2\u689d\uff1a\u7d0d\u7a05\u7fa9\u52d9\u4eba\u51fa\u552e\u81ea\u7528\u4f4f\u5b85\u4e4b\u623f\u5c4b\u6240\u7e73\u7d0d\u8a72 … \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":[4],"tags":[],"class_list":["post-402","post","type-post","status-publish","format-standard","hentry","category-4"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/402","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=402"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/402\/revisions"}],"predecessor-version":[{"id":1731,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/402\/revisions\/1731"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=402"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}